Company: FGMCU
Filing Date: 2025-09-18
Form Type: S-4
Source: 0001104659-25-091249
Chunk: 285

Company: FG Merger II Corp.
Filing Date: 2025-09-18
Form: S-4
Chunk 285
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 rules under the U.S. federal income tax laws, including, for example, but not limited to:

| ● | banks and other financial institutions; |

| ● | mutual funds; |

| ● | insurance companies; |

| ● | brokers or dealers in securities, currencies or commodities; |

| ● | dealers or traders in securities subject to a mark-to-market method of accounting; |

| ● | regulated investment companies and real estate investment trusts; |

| ● | retirement plans, individual retirement accounts and other deferred accounts; |

| ● | tax-exempt organizations, governmental agencies, instrumentalities or other governmental organizations and pension funds; |

| ● | persons holding FGMC Public Shares or BOXABL Common Stock as part of a “straddle,” hedge, constructive sale, or other integrated or conversion transaction or similar transaction; |

| ● | U.S. holders whose functional currency is not the U.S. dollar; |

| ● | partnerships, other entities or arrangements classified as partnerships for U.S. federal income tax purposes, “S corporations,” or other pass-through entities for U.S. federal income tax purposes (or investors in such entities); |

| ● | expatriated entities subject to Section 7874 of the Code; |

| ● | persons required to accelerate the recognition of any item of gross income as a result of such income being recognized on an “applicable financial statement”; |

| ● | persons subject to the alternative minimum tax; |

| ● | U.S. expatriates and former citizens or long-term residents of the United States; |

| ● | holders owning or treated as owning 5.0% or more of the FGMC Public Shares or BOXABL Common Stock (by vote or value); |

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| ● | grantor trusts; |

| ● | controlled foreign corporations, passive foreign investment companies, and corporations that accumulate earnings to avoid U.S. federal income tax; |

| ● | persons that acquired FGMC Public Shares or BOXABL Common Stock pursuant to an exercise of employee stock options, in connection with employee share incentive plans or otherwise as compensation; and |

| ● | any person that holds, directly, indirectly or constructively, any capital stock of BOXABL. |

This discussion does not address any U.S. federal tax considerations other than those pertaining to the income tax or any state, local or foreign income or non-income tax considerations (such as estate, gift or other non-income tax considerations). In addition, this discussion does not address any considerations arising under the unearned income Medicare contribution tax