Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 325

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 325
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 of their particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as: • banks, financial institutions or financial services entities; • broker-dealers; • taxpayers that are subject to, or who elect to apply, the mark-to-market accounting rules under Section 475 of the Code with respect to the CCIX Securities, CCIX Delaware Securities or Post-Closing Company Securities; • tax-exempt entities; • governments or agencies or instrumentalities of such governments or agencies; • insurance companies; • regulated investment companies or real estate investment trusts; • partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes) or other pass-through entities (including S Corporations), or persons that will hold the CCIX Securities, CCIX Delaware Securities or Post-Closing Company Securities through such partnerships or pass-through entities; • U.S. expatriates or former long-term residents of the United States; • except as specifically provided below, persons that actually or constructively own five percent or more (by vote or value) of CCIX’s shares or PlusAI’s shares;

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• persons that acquired their CCIX Securities, CCIX Delaware Securities or Post-Closing Company Securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; • persons that hold or sell their CCIX Securities, CCIX Delaware Securities or Post-Closing Company Securities as part of a straddle, constructive sale, hedge, synthetic security, wash sale, conversion or other integrated or similar transaction or risk reduction strategy; • U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; • persons subject to special tax accounting rules as a result of any item of gross income with respect to CCIX Securities, CCIX Delaware Securities or Post-Closing Company Securities being taken into account in an “applicable financial statement” (as defined in the Code); or • “specified foreign corporations” (including “controlled foreign corporations”), “passive foreign investment companies” or corporations that accumulate earnings to avoid U.S. federal income tax. If a partnership or other pass-through entity (or any entity or arrangement treated as a partnership or other pass-through entity for U.S. federal income tax purposes) holds CCIX Securities, CCIX Delaware