Company: KII
Filing Date: 2025-12-10
Form Type: S-1/A
Source: 0001213900-25-120023
Chunk: 271

Company: K2 Capital Acquisition Corp
Filing Date: 2025-12-10
Form: S-1/A
Chunk 271
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 A ordinary shares and public rights will be paid in U.S. dollars. This discussion is based on the provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), U.S. Treasury regulations, administrative rulings and judicial decisions, all as in effect on the date hereof, and all of which are subject to change or differing interpretations, possibly with retroactive effect. We cannot assure you that a change in law will not significantly alter the tax considerations that we describe in this summary. We have not sought any ruling from the IRS or formal written opinion from our tax advisors with respect to the statements made and the positions or conclusions described in the following summary. Such statements, positions and conclusions are not free from doubt, and there can be no assurance that, the IRS or a court will agree with such statements and conclusions. This summary does not discuss the alternative minimum tax or the application of Section 451(b) of the Code, and 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, any tax treaties or any other tax law other than U.S. federal income tax law. Furthermore, this discussion does not address all U.S. federal income tax considerations that may be relevant to a particular holder in light of the holder’s circumstances or that may be relevant to certain categories of investors that may be subject to special rules, such as: •entities or arrangements treated as partnerships or pass -throughentities for U.S. federal income tax purposes or holders of interests therein; •our founders, sponsor, officers or directors or other holders of our Class B ordinary shares, or private placement units; •banks, insurance companies or other financial institutions; •tax -exemptor governmental organizations; •“qualified foreign pension funds” as defined in Section 897(l)(2) of the Code (or any entities all of the interests of which are held by a qualified foreign pension fund); •dealers in securities or foreign currencies; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •traders in securities that use the mark -to-marketmethod of accounting for U.S. federal income tax purposes; •“controlled foreign corporations,” “passive foreign investment companies” and corporations that accumulate earnings to avoid U.S. federal income tax; •persons deemed to sell our securities under the constructive sale provisions of the Code; •persons that acquired our securities through the