Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 43

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 43
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 required by an applicable tax treaty, is attributable to a permanent establishment maintained by the Non -U.S. holder in the United States or (ii) the Non -U.S. holder is a non -residentalien individual present in the United States for 183 days or more during the taxable year in which the Business Combination takes place and certain other requirements are met. Holders of Cohen Circle Class A Ordinary Shares and/or Cohen Circle Public Warrants are urged to consult with their tax advisors regarding the U.S. federal income tax treatment to them of the Merger. For an additional discussion of the U.S. federal income tax treatment of the Merger, see the section entitled “ Certain Tax Considerations — U.S. Federal Income Tax Considerations” which qualifies the summary above in its entirety. Q: What are the U.S. federal income tax consequences of exercising my redemption rights? A:The receipt of cash by a holder of Cohen Circle Class A Ordinary Shares in redemption of such shares will be a taxable transaction for U.S. federal income tax purposes in the case of a U.S. Holder (as defined herein) and could be a taxable event for U.S. federal income tax purposes in the case of a Non -U.S. Holder (as defined herein). Please see the section in this proxy statement/prospectus entitled “ Certain Tax Considerations — U.S. Federal Income Tax Considerations— Material U.S. Federal Income Tax Considerations — U.S. holders — Redemption of Cohen Circle Class A Ordinary Shares” for additional information. All holders considering the exercise of their redemption rights should consult with, and rely solely upon, their own tax advisors with respect to the U.S. federal income tax consequences of exercising such redemption rights. Q: What interests do Cohen Circle’s Directors and Officers have in the Business Combination? A:The Sponsors and Cohen Circle’s current officers and directors have interests in the Business Combination that are different from or in addition to (and which may conflict with) your interests. You should take these interests into account in deciding whether to approve the Business Combination Proposal. These interests include: •the fact that the Sponsors paid an aggregate of $25,000 for 7,905,000 Cohen Circle Class B Ordinary Shares, which will have a significantly higher value at the time of the Business Combination but will become worthless if a business combination is not consummated by October10, 2026. Based on the closing price for the Public Shares of $11.07 on Nasdaq on July21, 2025, the