Company: FLDDW
Filing Date: 2025-01-22
Form Type: S-4/A
Source: 0001213900-25-005202
Chunk: 287

Company: Fold Holdings, Inc.
Filing Date: 2025-01-22
Form: S-4/A
Chunk 287
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 wishes to claim the benefit of an applicable treaty rate and avoid backup withholding, as discussed below, for dividends will be required (a) to complete the applicable IRS Form W -8and certify under penalty of perjury that such holder is not a United States person as defined under the Code and is eligible for treaty benefits or (b) if the shares of New Fold Common Stock or Emerald Public Shares, as applicable, are held through certain foreign intermediaries, to satisfy the relevant certification requirements of applicable United States Treasury regulations. Special certification and other requirements apply to certain Non -U.S. Holders that are pass -throughentities rather than corporations or individuals. A Non -U.S. Holder that is eligible for a reduced rate of U.S. withholding tax pursuant to an income tax treaty 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 the benefits under any applicable income tax treaty. Sale, Exchange or Other Taxable Disposition of New Fold Common Stock; Redemptions Treated as a Sale or Exchange Subject to the discussion of backup withholding and FATCA below, any gain realized by a Non -U.S. Holder on the taxable disposition of New Fold Common Stock (or on a redemption of Emerald Public Shares treated as a sale or exchange) will not be subject to U.S. federal income tax unless: •the gain is effectively connected with a trade or business of the Non -U.S. Holder in the United States (and, if required by an applicable income tax treaty, is attributable to a United States permanent establishment or fixed base of the Non -U.S. Holder); •the Non -U.S. Holder is an individual who is present in the United States for a period or periods aggregating 183 days or more in the taxable year of the disposition, and certain other conditions are met; or 170 •New Fold is or has been a “United States real property holding corporation” for U.S. federal income tax purposes at any time during the shorter of the five -yearperiod ending on the date of disposition or redemption or the Non -U.S. Holder’s holding period for such securities disposed of, and either (A) shares of New Fold Common Stock (or Emerald Public Shares, as applicable) are not considered to be regularly traded on an established securities market or (B) such Non -U.S. Holder has owned or is deemed to have owned, at any time during the