Company: TLGYF
Filing Date: 2025-12-29
Form Type: S-4/A
Source: 0001213900-25-125608
Chunk: 361

Company: TLGY ACQUISITION CORP
Filing Date: 2025-12-29
Form: S-4/A
Chunk 361
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 taxpayer identification number and certain other information, or who otherwise establishes a basis for exemption from backup withholding. Backup withholding generally also will not apply to a Non -U.S. Holder who delivers a properly completed, applicable version of IRS Form W -8, providing certification of its non -UnitedStates person status and certain other information, or who otherwise establishes a basis for exemption from 158 backup withholding. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a Holder’s U.S. federal income tax liability, and a Holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. Foreign Account Tax Compliance Act Sections 1471 through 1474 of the Code and the Treasury Regulations and administrative guidance promulgated thereunder (commonly referred to as the “ Foreign Account Tax Compliance Act” or “ FATCA”) generally impose withholding at a rate of 30% in certain circumstances on dividends in respect of securities (including shares of StablecoinX Common Stock and Public Shares) which are held by or through certain foreign financial institutions (including investment funds), unless any such institution (i) enters into, and complies with, an agreement with the IRS to report, on an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by certain U.S. persons and by certain non -U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain payments, or (ii) if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the United States and an applicable foreign country may modify these requirements. Accordingly, the entity through which shares of StablecoinX Common Stock are held will affect the determination of whether such withholding is required. Similarly, dividends in respect of shares of StablecoinX Common Stock and Public Shares held by an investor that is a non -financialnon -U.S. entity that does not qualify under certain exceptions generally will be subject to withholding at a rate of 30%, unless such entity either (i) certifies to the applicable withholding agent that such entity does not have any “substantial United States owners” or (ii) provides certain information regarding the entity’s “substantial United States owners,” which will in turn be provided to the U.S