Company: SEAH
Filing Date: 2025-08-29
Form Type: DRS/A
Source: 0001213900-25-082696
Chunk: 144

Company: Seahawk Recycling Holdings, Inc.
Filing Date: 2025-08-29
Form: DRS/A
Chunk 144
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 federal income tax consequences described below, and there can be no assurance that the IRS or a court will not take a contrary position. This brief discussion, moreover, does not address the U.S. federal estate, gift, Medicare, and alternative minimum tax considerations, any withholding or information reporting requirements, or any state, local and non -U.S. tax considerations relating to the ownership or disposition of our Class A Ordinary Shares. The following summary does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as: •banks and other financial institutions; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •broker -dealers; •traders that elect to use a market -to -marketmethod of accounting; •certain former U.S. citizens or long -termresidents; •governments or agencies or instrumentalities thereof; •tax -exemptentities (including private foundations); •holders who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; •investors that will hold our Class A Ordinary Shares as part of a straddle, hedging, conversion or other integrated transaction for U.S. federal income tax purposes; •persons holding their Class A Ordinary Shares in connection with a trade or business outside the United States; •persons that actually or constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary Shares); 107 •investors required to accelerate the recognition of any item of gross income with respect to their Class A Ordinary Shares as a result of such income being recognized on an applicable financial statement; •investors that have a functional currency other than the U.S. dollar; •partnerships or other entities taxable as partnerships for U.S. federal income tax purposes, or persons holding Class A Ordinary Shares through such entities, all of whom may be subject to tax rules that differ significantly from those discussed below. The discussion set forth below is addressed only to U.S. Holders that purchase Class A Ordinary Shares in the Offering. Prospective purchasers are urged to consult their own tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state, local, foreign and other tax consequences to them of the purchase, ownership and disposition of our Class A Ordinary Shares. General For purposes of this discussion, a