Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 279

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 279
---
the U.S. Holder’s gain or excess distribution will be allocated ratably over the U.S. Holder’s holding period for the Class A ordinary shares or Share Rights; •the amount allocated to the U.S. Holder’s taxable year in which the U.S. Holder recognized the gain or received the excess distribution, or to the portion of the U.S. Holder’s holding period before the first day of our first taxable year in which we are a PFIC, will be taxed as ordinary income; •the amount allocated to each other taxable year (or portion thereof) of the U.S. Holder and included in its holding period will be taxed at the highest tax rate in effect for that year and applicable to the U.S. Holder without regard to the U.S. Holder’s other items of income and loss for that year; and •an additional amount equal to the interest charge generally applicable to underpayments of tax will be imposed on the U.S. Holder with respect to the tax attributable to each such other taxable year of the U.S. Holder. In general, if we are determined to be a PFIC, a U.S. Holder may be able to avoid the excess distribution rules described above in respect to our Class A ordinary shares by making a timely and valid QEF election (if eligible to do so) to include in income its pro rata share of our net capital gains (as long -termcapital gain) and other earnings and profits (as ordinary income), on a current basis, in each case whether or not distributed, in the taxable year of the U.S. Holder in which or with which our taxable year ends. A U.S. Holder generally may make a separate election to defer the payment of taxes on undistributed income inclusions under the QEF rules, but if deferred, any such taxes will be subject to an interest charge. It is likely that a U.S. Holder of Share Rights would not be able to make a QEF or mark -to -marketelection (discussed below) with respect to such U.S. Holder’s Share Rights. Due to the uncertainty of the application of the PFIC rules to the Share Rights, all potential U.S. Holders are urged to consult with their own tax advisors regarding an investment in the Share Rights offered hereunder and the subsequent consequences to holders of such Share Rights in any initial business combination. If a U.S. Holder makes a QEF election with respect to its Class A ordinary shares in a year after our first taxable year as a PFIC in which