Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 193

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 193
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 fair market value of such stock, the date of the merger and the name and employer identification number of each of Infintium and New Infintium. U.S. Holders are urged to consult with their tax advisors to comply with these rules. U.S. Federal Income Tax Consequences of the Business Combination to non-U.S. Holders of Infintium shares. The following is a discussion of the tax consequences of the Business Combination to an owner of Infintium shares who is a non -U.S. Holder. If the Business Combination constitutes a reorganization within the meaning of Section 368(a), non -U.S. Holders will not be subject to U.S. tax on the exchange of their Infintium shares for New Infintium shares. However, any interest imputed to a non -U.S. Holder on Earn Out shares will be subject to withholding at a rate of 30% unless such non -U.S. Holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate as described below under “U.S. Federal Income Tax Consequences of Ownership and Disposition of New Infintium’s Common Stock — Distributions on New Infintium Common Stock”. Even if the Business Combination did not constitute a reorganization, non -U.S. Holders would not be subject to tax in the United States on the exchange of their Infintium shares unless they were present in the United States for more than 183 days during the year of the exchange or unless the gain was connected to a trade or business carried on in the United States, as discussed more fully below under U.S. “Federal Income Tax Consequences of the Ownership and Disposition of New Infintium Common Stock to Non -U.S. Holders — Sale, Exchange, Redemption or Other Taxable Disposition of New Infintium Common Stock”. Non -U.S. Holders of compensatory options should consult with their own tax advisors about the tax consequences to them of exchanging their options for options in New Infintium. THE CONCLUSIONS EXPRESSED ABOVE ARE BASED ON CURRENT LAW. FUTURE LEGISLATIVE, ADMINISTRATIVE OR JUDICIAL CHANGES OR INTERPRETATIONS, WHICH CAN APPLY RETROACTIVELY, COULD AFFECT THE ACCURACY OF THESE CONCLUSIONS. THIS DISCUSSION IS INTENDED TO PROVIDE ONLY A SUMMARY OF CERTAIN U.S. FEDERAL INCOME TAX CONSEQUENCES OF