Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 330

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 330
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 of the Code), the U.S. Holder’s basis in the CCIX Class A Common Stock and CCIX Delaware Warrant would be equal to the sum of the fair market value of such CCIX Class A Common Stock and CCIX Delaware Warrant on the date of the Domestication, and such U.S. Holder’s holding period for such CCIX Class A Common Stock and CCIX Delaware Warrant would begin on the day following the date of the Domestication. Holders who hold different blocks of CCIX Securities (generally, CCIX Securities purchased or acquired on different dates or at different prices) should consult their tax advisors to determine how the above rules apply to them, and the discussion above is general in nature and does not specifically address all of the consequences to U.S. Holders who hold different blocks of CCIX Securities. Effects of Section 367 to U.S. Holders of CCIX Class A Ordinary Shares Section 367 of the Code applies to certain transactions involving foreign corporations, including a domestication of a foreign corporation in a transaction that qualifies as an F Reorganization. Subject to the discussion below under the section entitled “ — PFIC Considerations ,” Section 367(b) of the Code and the Treasury Regulations promulgated thereunder impose U.S. federal income tax on certain U.S. persons in connection with transactions that would otherwise be tax-deferred. Section 367(b) of the Code will generally apply to U.S. Holders on the date of the Domestication, including any such U.S. Holders exercising redemption rights. U.S. Holders Who Own Ten Percent or More (By Vote or Value) of CCIX Shares . Subject to the discussion below under the section entitled “ — PFIC Considerations, ” a 10% U.S. Shareholder on the date of the Domestication must include in income as a deemed dividend deemed paid by CCIX the “all earnings and profits amount” attributable to the CCIX Class A Ordinary Shares it directly owns within the meaning of Treasury Regulations under Section 367(b) of the Code. A U.S. Holder’s ownership of CCIX Warrants will be taken into account in determining whether such

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U.S. Holder is a 10% U.S. Shareholder. Complex attribution rules apply in determining whether a U.S. Holder is a 10% U.S. Shareholder and all U.S. Holders are urged to consult their tax advisors with respect to these attribution rules. A