Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 233

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 233
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 the ownership and disposition of New VIWO Ordinary Shares after the Business Combination.

This section applies only to holders that hold Future Vision securities, or as applicable, VIWO securities and, after the completion of the Business Combination, New VIWO securities, as “capital assets” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not discuss all aspects of U.S. federal income taxation that may be relevant to holders in light of their particular circumstances or status including:

| ● | financial institutions or financial services entities;                                                                                                                                                                                                                           |
| ● | broker-dealers;                                                                                                                                                                                                                                                                  |
| ● | taxpayers that are subject to the mark-to-market accounting rules;                                                                                                                                                                                                               |
| ● | tax-exempt entities;                                                                                                                                                                                                                                                             |
| ● | governments or agencies or instrumentalities thereof;                                                                                                                                                                                                                            |
| ● | insurance companies;                                                                                                                                                                                                                                                             |
| ● | regulated investment companies or real estate investment trusts;                                                                                                                                                                                                                 |
| ● | expatriates or former long-term residents of the United States;                                                                                                                                                                                                                  |
| ● | persons that actually or constructively own five percent or more of our voting shares or five percent or more of the total value of all classes of our shares, or following the Business Combination, will own five percent or more of the shares of New VIWO, by vote or value; |
| ● | persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation;                                                                                                          |
| ● | persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction;                                                                                                                                       |
| ● | persons whose functional currency is not the U.S. dollar;                                                                                                                                                                                                                        |
| ● | controlled foreign corporations; or                                                                                                                                                                                                                                              |
| ● | passive foreign investment companies.                                                                                                                                                                                                                                            |

With respect to the consequences of ownership and disposition of New VIWO Ordinary Shares, this discussion is limited to U.S. Holders that will acquire such New VIWO Shares by virtue of the Business Combination.

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This discussion is based on the Code, proposed, temporary and final Treasury regulations promulgated under the Code, and judicial and administrative interpretations thereof, all as of the date hereof. The foregoing is subject to change, which change could apply retroactively and could affect the tax considerations described herein. This discussion does not address U.S. federal taxes other than those pertaining to U.S. federal income