Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 199

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 199
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 interpretations (possibly with retroactive effect) and any such change or interpretation could affect the U.S. federal income tax considerations described herein. This discussion applies only to U.S. Holders that hold their ABTC Common Stock as a capital asset within the meaning of the Section 1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be relevant to U.S. Holders in light of their particular circumstances or to U.S. Holders subject to special treatment under U.S. federal income tax laws, including: •banks or other financial institutions; •mutual funds; •tax -exemptorganizations; •governments or agencies or instrumentalities thereof; •insurance companies; •broker -dealersor dealers in securities; •traders in securities that elect to use a mark -to -marketmethod of accounting; •entities or arrangements treated as partnerships or other pass -throughentities (including S corporations) for U.S. federal income tax purposes (and partners or investors therein); •former citizens or long -termresidents of the United States; •holders that exercise appraisal rights; •regulated investment companies and real estate investment trusts; •holders whose functional currency is not the U.S. dollar; •holders who received their ABTC Common Stock through the exercise of employee stock options, through a tax -qualifiedretirement plan or otherwise as compensation or in connection with the performance of services; 95 •holders required to accelerate the recognition of any item of gross income as a result of such income being recognized on an “applicable financial statement”; and •holders that hold ABTC Common Stock as part of a hedge, straddle, constructive sale, conversion or other integrated or similar transaction. In addition, this discussion does not address any U.S. federal estate, gift, Medicare and any alternative minimum tax considerations or any state, local and non -U.S. tax considerations, relating to the ownership or disposition of ABTC Common Stock. For purposes of this discussion, a “ U.S. Holder” is a beneficial owner of ABTC Common Stock that is, for U.S. federal income tax purposes: •a citizen or individual resident of the United States; •a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States, any state thereof or the District of Columbia; •an estate, the income of which is includible in gross income