Company: FSTWF
Filing Date: 2025-07-22
Form Type: F-1/A
Source: 0001213900-25-066660
Chunk: 73

Company: FST Corp.
Filing Date: 2025-07-22
Form: F-1/A
Chunk 73
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 No ruling has been requested or will be obtained from the IRS regarding the U.S. federal income tax consequences of the Business Combination or any other related matter; thus, there can be no assurance that the IRS will not challenge the U.S. federal income tax treatment described below or that, if challenged, such treatment will be sustained by a court. This brief summary is limited to considerations relevant to U.S. Holders that hold Ordinary Shares as “capital assets” within the meaning of section 1221 of the Code (generally, property held for investment). This brief discussion does not address all aspects of U.S. federal income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example: •banks or other financial institutions, underwriters, or insurance companies; •brokers or dealers in securities or currencies or holders that are traders in securities who elect to apply a mark -to-marketmethod of accounting; •real estate investment trusts and regulated investment companies; •tax -exemptorganizations, qualified retirement plans, individual retirement accounts, or other tax -deferredaccounts; •expatriates or former citizens or long -termresidents of the United States; •subchapter S corporations, partnerships or other pass -throughentities or investors in such entities; •any holder that is not a U.S. Holder; •dealers or traders in securities, commodities or currencies; •grantor trusts; •persons subject to the alternative minimum tax; •U.S. persons whose “functional currency” is not the U.S. dollar; •persons who received shares of Ordinary Shares through the issuance of restricted stock under an equity incentive plan or through a tax -qualifiedretirement plan or otherwise as compensation; •persons who own (directly or through attribution) 10% or more (by vote or value) of the issued shares of FST (excluding treasury shares); 48 •persons that hold Warrants or other rights to acquire Ordinary Shares; or •holders holding Ordinary Shares as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; As used in this prospectus, the term “U.S. Holder” means a beneficial owner of Ordinary Shares for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity that is