Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 154

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 154
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, may be subject to U.S.
federal estate tax, unless an applicable estate tax treaty provides otherwise.

Backup Withholding and Information Reporting

Generally, we must report annually to the IRS the
amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report will be sent to you. Pursuant
to applicable income tax treaties or other agreements, the IRS may make these reports available to tax authorities in your country of
residence.

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Payments of dividends on or of proceeds from the disposition
of our securities made to you may be subject to information reporting and backup withholding at a current rate of 24% unless you establish
an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W-8BEN or IRS Form W-8BEN-E or other applicable
IRS Form W-8. Notwithstanding the foregoing, backup withholding and information reporting may apply if either we or our paying agent has
actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not an additional tax; rather,
the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding
results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided that the required information
is furnished to the IRS in a timely manner.

Foreign Account Tax Compliance

The Foreign Account Tax Compliance Act (“FATCA”)
generally imposes withholding tax at a rate of 30% on dividends on and gross proceeds from the sale or other disposition of our securities
paid to a “foreign financial institution” (as specially defined under these rules), unless such institution enters into an
agreement with the U.S. government to, among other things, withhold on certain payments and to collect and provide to the U.S. tax authorities
substantial information regarding the U.S. account holders of such institution (which includes certain equity and debt holders of such
institution, as well as certain account holders that are foreign entities with U.S. owners) or otherwise establishes an exemption. FATCA
also generally imposes a U.S. federal withholding tax of 30% on dividends on and gross proceeds from the sale or other disposition of
our securities paid to a “non-financial foreign entity” (as specially defined for purposes of these rules) unless such entity
provides the withholding agent with a certification identifying certain substantial