Company: HYAC-WT
Filing Date: 2025-06-04
Form Type: PRE 14A
Source: 0001104659-25-056473
Chunk: 47

Company: Haymaker Acquisition Corp. 4
Filing Date: 2025-06-04
Form: PRE 14A
Chunk 47
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 Sponsor or our directors and officers; • financial institutions or financial services entities; • broker-dealers; • taxpayers that are subject to the mark-to-market method of accounting; • 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; • persons that acquired ordinary shares pursuant to an exercise of employee share options or upon payout of a restricted share unit, in connection with employee share incentive plans or otherwise as compensation or in connection with the performance of services; • partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes) or pass-through entities (including S Corporations), or persons that hold public shares through such a partnership or pass-through entity; • persons that hold public shares 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; • passive foreign investment companies; or • accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code. This discussion is based on the Internal Revenue Code of 1986 (the “Code”), proposed, temporary and final Treasury Regulations promulgated under the Code, and judicial and administrative interpretations thereof, all as of the date hereof. All of the foregoing is subject to change, which change could apply retroactively and could adversely affect the accuracy of the statements in this discussion. This discussion does not address U.S. federal taxes other than those pertaining to U.S. federal income taxation (such as estate or gift taxes, an alternative minimum tax or the Medicare tax on investment income), nor does it address any aspects of U.S. state or local or non-U.S. taxation. We have not sought, and do not intend to seek, any rulings from the Internal Revenue Service (the “IRS”) regarding the exercise of redemption rights. There can be no assurance that the IRS will not take positions inconsistent with the considerations discussed below or that any such positions would not be sustained by a court. This discussion does not consider the tax treatment of partnerships or other pass-through entities or persons who hold our securities through such entities. If a partnership (or any entity or arrangement so characterized for U.S. federal income tax purposes