Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 406

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 406
---
 |     | persons that acquired their Hadron Energy Stock pursuant to an exercise of employee share options, in connection with employee share incentive plans, or otherwise as compensation; |

| • |     | persons that hold their Hadron Energy Stock 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; 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 any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds Hadron Energy Stock, the tax treatment of such partnership and a person treated as a partner of such partnership will generally depend on the status of the partner, the activities of the partnership and certain determinations made at the partner level. Partnerships holding any Hadron Energy Stock and persons that are treated as partners of such partnerships should consult their tax advisors as to the particular U.S. federal income tax consequences to them of the Merger. This discussion is based on the Code, Treasury Regulations promulgated thereunder, and judicial and administrative interpretations thereof, all as of the date hereof. All of the foregoing is subject to change, which 218

change could apply retroactively and could affect the tax considerations described herein. The parties to the Business Combination Agreement have not sought, and do not intend to seek, any rulings from the IRS as to any U.S. federal income tax considerations described herein. Accordingly, there can be no assurance that the IRS will not take positions inconsistent with the considerations discussed below or that any such positions would not be sustained by a court. THIS DISCUSSION IS ONLY A SUMMARY OF MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE MERGER TO HOLDERS OF HADRON ENERGY STOCK AND HADRON ENERGY. EACH HOLDER OF HADRON ENERGY STOCK SHOULD CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF THE MERGER, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL, STATE AND LOCAL AND NON-U.S.TAX LAWS.

| I. | U.S. Holders |

As used in this section, a “ U.S. Holder” is a beneficial owner of a Had