Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 407

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 407
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ron Energy Stock who or that is for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation that is created or organized in or under the laws of the United States or any state thereof or the District of Columbia; |

| • |     | an estate whose income is subject to U.S. federal income tax regardless of its source; or |

| • |     | a trust if (1) a U.S. court can exercise primary supervision over the administration of such trust and one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) have the authority to control all substantial decisions of the trust or (2) it has a valid election in place to be treated as a United States person. |

Subject to the qualifications and limitations set forth herein, Hadron Energy and GigCapital7 intend for the Merger to be treated as a “reorganization” within the meaning of Section 368(a) of the Code. Hadron Energy and GigCapital7, pursuant to the Business Combination Agreement, have agreed not to knowingly take, or knowingly fail to take, any action, if such action or failure to act would reasonably be expected to prevent or impede the Merger from qualifying as a “reorganization” within the meaning of Section 368(a) of the Code, and they have agreed to file all tax returns consistently with this position unless required by a “determination” within the meaning of Section 1313(a) of the Code or a change in applicable law. In connection with the filing of the registration statement of which this proxy statement/prospectus is a part, Duane Morris LLP will deliver an opinion to the effect that, on the basis of facts, representations and assumptions set forth or referred to in such opinion, (i) the discussion set forth herein under the heading “ U.S. FEDERAL INCOME TAX CONSIDERATIONS OF THE MERGER TO HOLDERS OF HADRON ENERGY STOCK AND HADRON ENERGY,” insofar as it presents legal conclusions with respect to matters of United States federal income tax law, subject to the limitations and qualifications referred to therein, accurately sets forth the material United States federal income tax consequences of the Merger and constitutes the opinion of Duane Morris LLP, and (ii) the Merger should qualify as a “reorganization” within the meaning of Section 368(a) of the Code. The obligations of