Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 405

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 405
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-U.S.Holders should consult their tax advisors regarding the effects of FATCA on their ownership and disposition of Domesticated GigCapital7 securities. 217

MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS OF THE MERGER TO HOLDERS OF HADRON COMMON STOCK AND HADRON ENERGY The following discussion is a summary of material U.S. federal income tax considerations for U.S. Holders and Non-U.S.Holders (each as defined for purposes of this section below, and together, “ Holders”) who exchange Hadron Energy Common Stock (“ Hadron Energy Stock”) for Domesticated GigCapital7 Common Stock (“ Domesticated GigCapital7 Stock”) in the Merger. This section applies only to Holders that hold their Hadron Energy Stock as “capital assets” for U.S. federal income tax purposes (generally, property held for investment). This discussion is limited to U.S. federal income tax considerations and does not address any estate, gift or other U.S. federal non-incometax considerations or considerations arising under the tax laws of any U.S. state, or local or non-U.S.jurisdiction. This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to any particular investor in light of their particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as:

| • |     | banks, financial institutions or financial services entities; |

| • |     | broker-dealers; |

| • |     | taxpayers that are subject to the mark-to-market accounting rules with respect to the securities of Hadron Energy; |

| • |     | tax-exempt entities; |

| • |     | governments or agencies or instrumentalities thereof; |

| • |     | insurance companies; |

| • |     | regulated investment companies or real estate investment trusts; |

| • |     | partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes) or pass-through entities (including S Corporations), or persons that hold the securities of Hadron Energy through such partnerships or pass-through entities; |

| • |     | U.S. expatriates or former long-term residents of the United States; |

| • |     | persons that actually or constructively own five percent (5%) or more (by vote or value) of Hadron Energy’s equity; |

| •