Company: WENNU
Filing Date: 2025-04-30
Form Type: S-1
Source: 0001213900-25-037753
Chunk: 281

Company: WEN Acquisition Corp
Filing Date: 2025-04-30
Form: S-1
Chunk 281
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 that constitute the units). This discussion is limited to certain United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and warrants will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion does not address the United States federal income tax consequences to our founders, sponsors, officers or directors, or to holders of our founder shares or private placement warrants. This discussion is a summary only and does not describe all of the tax consequences that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including but not limited to, the alternative minimum tax, the Medicare tax on net investment income and the different consequences that may apply to investors that are subject to special rules under U.S. federal income tax laws, including but not limited to: •banks, financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -markettax accounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •expatriates or former long -termresidents of the United States; •except as specifically provided below, persons that actually or constructively own five percent or more (by vote or value) of our shares; •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •persons that hold our securities as part of a straddle, constructive sale, hedge, wash sale, conversion or other integrated or similar transaction; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •controlled foreign corporations; •passive foreign investment companies; and •partnerships (or entities or arrangements classified as partnerships or other pass -throughentities for U.S. federal income tax purposes) and any beneficial owners of such partnerships. 177 Moreover, the discussion below is based upon the provisions of the