Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 236

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 236
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 vesting restrictions with us, Rule 144 restrictions applicable to our affiliates or the lock-up restrictions described above.

Registration Rights

We expect to enter
into a registration rights agreement with the Aggregators and certain of the Existing Owners that join the registration rights agreement, which will require us to file and effect the registration of our Class A Common Stock held thereby (and by
certain of their affiliates) in certain circumstances no earlier than the expiration of the lock-up period contained in the underwriting agreement entered into in connection with this offering and to provide
such stockholders with certain customary underwritten offering, block trade and piggyback rights. “Certain Relationships and Related Party Transactions—Registration Rights Agreement” contains additional information regarding the
registration rights agreement.

161

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR NON-U.S.HOLDERS The following is a summary of the material U.S. federal income tax considerations related to the purchase, ownership and disposition of our Class A Common Stock by a non-U.S.holder (as defined below) that acquired such Class A Common Stock pursuant to this offering and holds our Class A Common Stock as a “capital asset” within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”) (generally property held for investment). This summary is based on the provisions of the Code, U.S. Treasury regulations, administrative rulings and pronouncements and judicial decisions, all as in effect on the date hereof, and all of which are subject to change and differing interpretations, possibly with retroactive effect. A change in law may alter the tax considerations that we describe in this summary. We have not sought and do not intend to seek any ruling from the IRS with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions. This summary does not address all aspects of U.S. federal income taxation that may be relevant to non-U.S.holders in light of their personal circumstances. In addition, this summary does not address the Medicare tax on certain investment income, U.S. federal estate or gift tax laws, any state, local or non-U.S.tax laws or any tax treaties. This summary also does not address tax considerations applicable to investors that may be subject to special treatment under the U