Company: RAIN
Filing Date: 2025-04-18
Form Type: POS AM
Source: 0001213900-25-033116
Chunk: 180

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-18
Form: POS AM
Chunk 180
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, or Medicare contribution tax laws, or U.S. state or local or non-U.S. tax laws. This discussion does not consider the U.S. federal income tax treatment of entities and arrangements treated as partnerships for U.S. federal income tax purposes that hold Class A Common Stock. If a partnership is a beneficial owner of Class A Common Stock, the U.S. federal income tax treatment of a partner in such partnership generally will depend on the status of such partner and the activities of such partner and such partnership. If you are a partnership or a partner in a partnership that holds Class A Common Stock, you are urged to consult your tax advisor regarding the tax consequences to you of the ownership and disposition of Class A Common Stock. 98 THE FOLLOWING IS FOR INFORMATIONAL PURPOSES ONLY. EACH PROSPECTIVE INVESTOR IN the CLASS A COMMON STOCK SHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF THE OWNERSHIP AND DISPOSITION OF SHARES OF CLASS A COMMON STOCK, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE, AND LOCAL AND NON-U.S. TAX LAWS. U.S. Holders As used in this prospectus, a “U.S. Holder” is a beneficial owner of Class A Common Stock who or that is, for U.S. federal income tax purposes:

| ● | an individual citizen or resident of the United States; |

| ● | a corporation (or other entity that is treated as a corporation                                                                            
 for U.S. federal income tax purposes) that is created or organized (or treated as created or organized) in or under the laws of the United 
 States or any state thereof or the District of Columbia;                                                                                   |

| ● | an estate the income of which is subject to U.S. federal 
 income tax regardless of its source; or                  |

| ● | a trust if (i) a U.S. court can exercise primary supervision                                                                               
 over the administration of such trust and one or more United States persons (within the meaning of the Code) have the authority to control 
 all substantial decisions of the trust or (ii) it has a valid election in place to be treated as a United States person.                   |

The following describes U.S. federal income tax considerations to a U.S. Holder relating to the ownership and disposition of shares of Class A Common Stock. Distributions on the Class A Common Stock In general, distributions with respect to the Class A Common Stock will be subject to tax as dividends