Company: LGN
Filing Date: 2025-05-14
Form Type: DRS/A
Source: 0000950123-25-005247
Chunk: 206

Company: Legence Corp.
Filing Date: 2025-05-14
Form: DRS/A
Chunk 206
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 Existing Owners will, through their ownership of each of the Aggregators, hold (i)                                                                                                                              
 shares of Class A Common Stock and (ii)      shares of Class B Common Stock and a corresponding number of LGN Units (or (i)      shares of Class A Common                                                           
 Stock and (ii)      shares of Class B Common Stock and a corresponding number of LGN Units if the underwriters exercise in full their option to purchase additional shares of Class A Common Stock and after giving 
 effect to the application of the net proceeds therefrom);                                                                                                                                                           |

| • |     | the investors in this offering will collectively hold   % of the voting power in us (or                                                                                                  
 % if the underwriters exercise in full their option to purchase additional shares of Class A Common Stock and after giving effect to the application of the net proceeds therefrom); and |

| • |     | the Existing Owners will, through their ownership of each of the Aggregators, hold   % of the voting                                                                                                   
 power in us (or   % if the underwriters exercise in full their option to purchase additional shares of Class A Common Stock and after giving effect to the application of the net proceeds therefrom). |

Effect of the Corporate Reorganization The Corporate Reorganization is intended to create a holding company that will facilitate public ownership of, and investment in, us and to be structured in a tax-efficientmanner for the Existing Owners and is intended to provide tax advantages to the public company and such Existing Owners. The Existing Owners that will hold through Aggregator I desire that their investment maintain its existing tax treatment as a partnership for U.S. federal income tax purposes not subject to entity-level tax and, therefore, will continue to hold their ownership 138

Confidential Treatment Requested by Legence Corp.

Pursuant to 17 C.F.R. Section 200.83

interests indirectly in Legence Holdings until such time in the future as they or Aggregator I may elect to cause us to redeem or exchange their LGN Units and a corresponding number of
Class B Common Stock for a corresponding number of shares of our Class A Common Stock. Additionally, because Aggregator I is entitled to have its LGN Units and a corresponding number of Class B Common Stock redeemed or exchanged for a
corresponding number of shares of our Class A Common Stock, the UP-C structure