Company: CHPG
Filing Date: 2025-05-06
Form Type: S-1/A
Source: 0001213900-25-039846
Chunk: 250

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-05-06
Form: S-1/A
Chunk 250
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 to be treated as a U.S. person. If a beneficial owner of our securities is not described as a U.S. Holder and is not an entity treated as a partnership or other pass -throughentity for U.S. federal income tax purposes, such owner will be considered a “Non -U.S. Holder.” The material U.S. federal income tax consequences of the acquisition ownership and disposition of our securities applicable specifically to Non -U.S. Holders are described below under the heading “Non -U.S. Holders.” This discussion is based on the Internal Revenue Code of 1986, as amended (the “Code”), its legislative history, Treasury regulations promulgated thereunder, published rulings and court decisions, and administrative and judicial interpretations thereof, all as currently in effect. These authorities are subject to change or differing interpretations, possibly on a retroactive basis. This discussion assumes that the ordinary shares and rights will trade separately and does not address all aspects of U.S. federal income taxation that may be relevant to any particular holder based on such holder’s individual circumstances. In particular, this discussion considers only holders that purchase units pursuant to this offering and that own and hold our securities as capital assets within the meaning of Section 1221 of the Code, and does not address the potential application of the alternative minimum tax. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including: •financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -marketaccounting rules under Section 475 of the Code; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •persons liable for alternative minimum tax; •expatriates or former long -termresidents of the United States; •persons that actually or constructively own 5 percent or more of our voting shares; 156 •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated transaction; •persons whose functional currency is not the U.S. dollar; •controlled foreign corporations; or •passive foreign investment companies. This discussion does not address any aspect of U.S. federal non -incometax laws, such as gift or