Company: MCGAU
Filing Date: 2025-04-16
Form Type: S-1
Source: 0001213900-25-032483
Chunk: 285

Company: Yorkville Acquisition Corp.
Filing Date: 2025-04-16
Form: S-1
Chunk 285
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 each investor must make his or her own determination of such value based on all the relevant facts and circumstances. Therefore, we strongly urge each investor to consult his or her tax adviser regarding the determination of value for these purposes. The price allocated to each Class A ordinary share and the one -thirdof one warrant should be the shareholder’s tax basis in such share or one -thirdof one warrant, as the case may be. Any disposition of a unit should be treated for U.S. federal income tax purposes as a disposition of the Class A ordinary share and the one -thirdof one warrant constituting the unit, and the amount realized on the disposition should be allocated between the Class A ordinary share and one -thirdof one warrant based on their respective relative fair market values at the time of disposition (as determined by each such unit holder based on all relevant facts and circumstances). Neither the separation of the Class A ordinary share and the one -thirdof one warrant constituting a unit nor the combination of fractions of warrants should be a taxable event for U.S. federal income tax purposes. The foregoing treatment of the Class A ordinary shares and warrants and a holder’s purchase price allocation are not binding on the IRS or the courts. Because there are no authorities that directly address instruments that are similar to the units, no assurance can be given that the IRS or the courts will agree with the characterization described above or the discussion below. Accordingly, each prospective investor is urged to consult its own tax advisors regarding tax consequences of an investment in a unit (including alternative characterizations of a unit). The balance of this discussion assumes that the characterization of the units described above is respected for U.S. federal income tax purposes. U.S. Holders This section applies to you if you are a “U.S. holder.” A U.S. holder is a beneficial owner of our units, Class A ordinary shares or warrants who or that is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) organized in or under the laws of the United States, any state thereof or the District of Columbia; 186 •an estate the income of which is includible in gross income for U.S. federal income tax purposes regardless of its source; or •a trust, if (i) a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States persons (as defined