Company: LGN
Filing Date: 2025-04-30
Form Type: DRS/A
Source: 0000950123-25-003868
Chunk: 237

Company: Legence Corp.
Filing Date: 2025-04-30
Form: DRS/A
Chunk 237
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 indirect substantial
United States owners of the entity (in either case, generally on an IRS Form W-8BEN-E) or (c) the foreign financial institution or
non-financial foreign entity otherwise qualifies for an exemption from these rules and provides appropriate documentation (such as an IRS Form
W-8BEN-E). Foreign financial institutions located in jurisdictions that have an intergovernmental agreement with the United States governing these rules may be subject
to different rules. Under certain circumstances, a non-U.S. holder might be eligible for refunds or credits of such taxes. Non-U.S. holders are encouraged to consult
their own tax advisors regarding the effects of FATCA on an investment in our Class A Common Stock.

156

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

Although FATCA withholding could apply to gross proceeds on the disposition of our
Class A Common Stock, the U.S. Treasury released proposed U.S. Treasury regulations (the “Proposed Regulations”) the preamble to which specifies that taxpayers may rely on them pending finalization. The Proposed Regulations eliminate
FATCA withholding on the gross proceeds from a sale or other disposition of our Class A Common Stock. There can be no assurance that the Proposed Regulations will be finalized in their present form.

INVESTORS CONSIDERING THE PURCHASE OF OUR CLASS A COMMON STOCK ARE URGED TO CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL CHANGES THERETO) TO THEIR PARTICULAR SITUATIONS AND THE APPLICABILITY AND EFFECT OF U.S. FEDERAL ESTATE AND GIFT TAX LAWS AND ANY STATE, LOCAL OR NON-U.S.TAX LAWS AND TAX TREATIES.

157

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 UNDERWRITING The Company and the underwriters named below have entered into an underwriting agreement with respect to the shares of Class A Common Stock being offered. Subject to certain conditions, each underwriter has severally agreed to purchase the number of shares of Class A Common Stock indicated in the following table. Goldman Sachs & Co. LLC and Jefferies LLC are the representatives of the underwriters.

| Underwriters            |     | Number of 
 Shares    |
| Goldman Sachs & Co. LLC |     |           |
| Jefferies LLC           |