Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 63

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 63
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 of Incorporation and a certificate of corporate domestication with the Secretary of State of the State of Delaware, under which CCIX will be domesticated and continue as a Delaware corporation.

The approval of the domestication proposal is a condition to closing the business combination under the Merger Agreement. The approval of the domestication proposal requires a special resolution, being the affirmative vote of holders of at least two-thirds of the CCIX Ordinary Shares represented at the extraordinary general meeting by attendance via the virtual meeting website, in person or by proxy and entitled to vote at the extraordinary general meeting, voting together as a single class. Abstentions and broker non-votes, while considered present for the purposes of establishing a quorum, will not count as votes cast at the extraordinary general meeting.

How will the Domestication affect my CCIX Class A Ordinary Shares and CCIX Warrants?

In connection with, and upon the effectiveness of, the Domestication: (1) each CCIX Class A Ordinary Share issued and outstanding immediately prior to the Domestication will remain outstanding and will automatically convert, on a one-for-one basis, into one share of CCIX Class A Common Stock; and (2) each of the issued and

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outstanding CCIX Warrants will automatically convert into warrants (“ CCIX Delaware Warrants ”) to acquire a corresponding number of shares of the CCIX Class A Common Stock, on a one-for-one basis.

What are the material U.S. federal income tax consequences of the Domestication?

As discussed more fully under “ Proposal No. 1 — The Business Combination Proposal — Material U.S. Federal Income Tax Consequences of the Business Combination to CCIX Shareholders ” of this proxy statement/prospectus, CCIX intends for the Domestication to qualify as a reorganization within the meaning of Section 368(a)(1)(F) of the Code (an “ F Reorganization ”). Assuming that the Domestication so qualifies, and subject to the “passive foreign investment company” (“ PFIC ”) rules discussed below and under “ Proposal No. 1 — The Business Combination Proposal — Material U.S. Federal Income Tax Consequences of the Business Combination to CCIX Shareholders — Tax Effects of the Domestication to U.S. Holders — 5. PFIC Considerations ” U.S. Holders (as defined in “ Proposal No. 1 — The Business Combination Proposal — Material U.S. Federal Income Tax Consequences of the Business Combination to CCIX Shareholders ”