Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 149

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 149
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 regulations promulgated thereunder, administrative rulings and judicial decisions, all as of the date
hereof. These authorities may be changed, possibly retroactively, so as to result in U.S. federal income and estate tax consequences
different from those set forth below. There can be no assurance that the Internal Revenue Service (the “IRS”) will not challenge
one or more of the tax consequences described herein, and we have not obtained, and do not intend to obtain, an opinion of counsel or
ruling from the IRS with respect to the U.S. federal income tax considerations relating to the purchase, ownership or disposition of
our securities.

This summary does not address any alternative minimum
tax considerations, any considerations regarding the tax on net investment income, or the tax considerations arising under the laws of
any state, local or non-U.S. jurisdiction, or under any non-income tax laws, including U.S. federal gift and estate tax laws, except to
the limited extent set forth below. In addition, this summary does not address tax considerations applicable to an investor’s particular
circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks, insurance companies or other financial institutions;                                                                                                                |
| ● | tax-exempt organizations or governmental organizations;                                                                                                                    |
| ● | regulated investment companies and real estate investment trusts;                                                                                                          |
| ● | controlled foreign corporations, passive foreign investment companies and corporations that accumulate earnings to avoid U.S. federal income tax;                          |
| ● | brokers or dealers in securities or currencies;                                                                                                                            |
| ● | traders in securities that elect to use a mark-to-market method of accounting for their securities holdings;                                                               |
| ● | persons that own, or are deemed to own, more than five percent of our capital stock (except to the extent specifically set forth below);                                   |
| ● | tax-qualified retirement plans;                                                                                                                                            |
| ● | certain former citizens or long-term residents of the United States;                                                                                                       |
| ● | partnerships or entities or arrangements classified as partnerships for U.S. federal income tax purposes and other pass-through entities (and investors therein);          |
| ● | persons who hold our securities as a position in a hedging transaction, “straddle,” “conversion transaction” or other risk reduction transaction or integrated investment; |
| ● | persons who do not hold our securities as a capital asset within the meaning of Section 1221 of the Code; or                                                               |
| ● | persons deemed