Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 80

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 80
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 by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Legence Holdings will be treated as a partnership for U.S. federal tax purposes and, as such, is not subject to U.S. federal income tax. Instead, taxable income will be allocated to the LGN Unit Holders and us (including through the Pubco Subsidiaries). Pursuant to the Legence Holdings LLC Agreement, Legence Holdings will generally make pro rata cash distributions, or tax distributions, to the LGN Unit Holders and us and the Pubco Subsidiaries, in an amount at least sufficient to allow us to pay our taxes and meet our payment obligations under the Tax Receivable Agreement. Funds used by Legence Holdings to satisfy its tax distribution obligations will not be available for reinvestment in our business. Moreover, the tax distributions that Legence Holdings will be required to make may be substantial and may exceed (as a percentage of Legence Holdings’ income) the overall effective tax rate applicable to a similarly situated corporate taxpayer. Risks Related to This Offering and Our Common Stock The trading price of our Class A Common Stock could be volatile. The public offering price will be determined between us and the underwriters at the time of pricing and may be at a discount to the current market price and may vary from the market price of our Class A Common Stock after this offering. Some of the factors that may cause the market price of our Class A Common Stock to fluctuate include: The price of our Class A Common Stock may fluctuate significantly, and you could lose all or part of your investment. The market price of our Class A Common Stock may be highly volatile and could be subject to wide fluctuations. Securities markets worldwide experience significant price and volume fluctuations. The following is a non-exhaustivelist of factors that could affect the market price of our Class A Common Stock:

| • |     | our operating and financial performance; |

| • |     | quarterly variations in the rate of growth of our financial indicators, such as net income per share, net income 
 and revenues;                                                                                                    |

| • |     | the public reaction to our press releases, our other public announcements and our filings with the SEC; |

| • |     | strategic actions by our competitors; |

| • |     | our failure to meet revenue or earnings estimates by research analysts or other investors; |

| • |     | changes in revenue or earnings estimates, or changes in recommendations or withdrawal of research coverage, by 
 equity research