Company: NMP
Filing Date: 2025-05-06
Form Type: S-1
Source: 0001213900-25-039851
Chunk: 259

Company: NMP Acquisition Corp.
Filing Date: 2025-05-06
Form: S-1
Chunk 259
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 may apply if you are subject to special rules that apply to certain types of investors, such as: •banks or other financial institutions; •insurance companies; •dealers or traders subject to a mark -to -marketmethod of accounting with respect to the securities; •a government or agency or instrumentality thereof; •real estate investment trusts or regulated investment companies; •persons holding the securities as part of a “straddle,” hedge, integrated transaction or similar transaction; •U.S. holders (as defined below) whose functional currency is not the U.S. dollar; •partnerships or other pass -throughentities for U.S. federal income tax purposes; •U.S. holders owning or considered as owning 10 percent or more of the ordinary shares; and •tax -exemptentities. If you are a partnership for U.S. federal income tax purposes, the U.S. federal income tax treatment of your partners will generally depend on the status of the partners and your activities. You are urged to consult your tax advisor with respect to the application of U.S. federal tax laws to your particular situation, as well as any tax consequences arising under the laws of any state, local or foreign jurisdiction. Allocation of Purchase Price and Characterization of a Unit No statutory, administrative or judicial authority directly addresses the treatment of a unit or instruments similar to a unit for U.S. federal income tax purposes and, therefore, that treatment is not entirely clear. The acquisition of a unit should be treated for U.S. federal income tax purposes as the acquisition of one share of our Class A ordinary shares and one right. For U.S. federal income tax purposes, each holder of a unit must allocate the purchase price paid by such holder for such unit among the ordinary share and right based on the relative fair market value of each at the time of issuance. Under U.S. federal income tax law, each investor must make his or her own determination of such value based on all the relevant facts and circumstances. Therefore, we strongly urge each investor to consult his or her tax adviser regarding the determination of value for these purposes. The price allocated to each ordinary share and right should be the shareholder’s tax basis in such share or right, as the case may be. Any disposition of a unit should be treated for U.S. federal income tax purposes as a disposition of the ordinary share and right comprising the unit, and the amount realized on the disposition should be allocated among the ordinary share and right based on their respective relative fair market values at the time of disposition (as