Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 221

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 221
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as defined below) and with respect to effectively connected dividends, each of which is discussed below, any dividend made to a non-U.S.holder on our Class A Common Stock generally will be subject to U.S. federal withholding tax at a rate of 30% of the gross amount of the dividend unless an applicable income tax treaty provides for a lower rate. To receive the benefit of a reduced treaty rate, a non-U.S.holder must timely provide the applicable withholding agent with a properly executed IRS Form W-8BENor IRS Form W-8BEN-E(or other applicable or successor form) certifying qualification for the reduced rate. A non-U.S.holder that does not timely furnish the required documentation, but that qualifies for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.holders are urged to consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. Dividends paid to a non-U.S.holder that are effectively connected with a trade or business conducted by the non-U.S.holder in the United States (and, if required by an applicable income tax treaty, are treated as attributable to a permanent establishment or fixed base maintained by the non-U.S.holder in the United States) generally will be taxed on a net income basis at the rates and in the manner generally applicable to United States 150

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 persons. Such effectively connected dividends will not be subject to U.S. federal withholding tax (including backup withholding discussed below) if the non-U.S.holder satisfies certain certification requirements by providing the applicable withholding agent with a properly executed IRS Form W-8ECI(or a successor form) certifying eligibility for exemption. If the non-U.S.holder is a corporation for U.S. federal income tax purposes, it may also be subject to a branch profits tax (at a 30% rate or such lower rate as specified by an applicable income tax treaty) on its effectively connected earnings and profits (as adjusted for certain items), which will include effectively connected dividends. Gain on Disposition of Class A Common Stock Subject to the discussions below under “—Backup Withholding and Information Reporting” and “—Additional Withholding Requirements under FATCA,” a non-U.S.holder generally will not be subject to U.S. federal income or withholding tax on any gain realized upon the sale or other