Company: CRAC
Filing Date: 2025-07-11
Form Type: S-1/A
Source: 0001213900-25-063347
Chunk: 286

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-07-11
Form: S-1/A
Chunk 286
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 U.S. federal income tax rates applicable to a comparable U.S. Holder and, in the case of a Non -U.S. Holder that is a corporation for U.S. federal income tax purposes, also may be subject to an additional branch profits tax at a 30% rate or a lower applicable tax treaty rate. The characterization for U.S. federal income tax purposes of the redemption of a Non -U.S. Holder’s Class A ordinary shares or Share Rights will generally correspond to the U.S. federal income tax characterization of such redemption of a U.S. Holder’s Class A ordinary shares or Share Rights, as described above under “U.S. Holders — Redemption of Class A Ordinary Shares” above, and the consequences of the redemption to the Non -U.S. Holder will be as described in the preceding paragraphs above under the heading “Non -U.S. Holders” based on such characterization. 177 Backup Withholding and Information Reporting Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our Class A ordinary shares may be subject to information reporting to the IRS and possible United States backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. U.S. Holders who are required to establish their exempt status may be required to provide such certification on IRS Form W -9. A Non -U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Rather, the amount of any backup withholding will be allowed as a credit against a beneficial owner’s U.S. federal income tax liability and a beneficial owner generally may obtain a refund of any excess amounts withheld, provided that the requisite information is timely furnished to the IRS. U.S. and Non -U.S. Holders are urged to consult their own tax advisors regarding the application of backup withholding and the availability of and procedure for obtaining an exemption from backup withholding in their particular circumstances. 178

UNDERWRITING We intend to offer our securities described in this prospectus through the underwriters named below. SAP is acting as the sole book -runningmanager in this offering and as the representative of the underwriters. Subject to the terms and conditions of the under