Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 61

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 61
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 are the U.S. federal income tax consequences of exercising my redemption rights? |

| A. | The U.S. federal income tax consequences of exercising your redemption rights with respect to your Public Shares depend on your particular facts and circumstances. It is possible that you may be treated as selling your Public Shares and, as a result, recognize capital gain or capital loss. It is also possible that the Redemption may be treated as a distribution for U.S. federal income tax purposes. Whether a redemption of your Public Shares qualifies for sale treatment will depend largely on the total number of shares of GigCapital7 you are treated as owning before and after the redemption (including any shares that you constructively own as a result of owning Public Warrants and any shares that you directly or indirectly acquire pursuant to the Business Combination) relative to all of the shares of GigCapital7 outstanding both before and after the redemption. Redeeming U.S. Holders generally will be subject to the PFIC rules with respect to any gain or loss recognized by the U.S. Holder on its deemed sale of its GigCapital7 Class A Ordinary Shares (if the redemption were treated as a sale of shares) or any corporate distributions deemed received on its GigCapital7 Class A Ordinary Shares (if the redemption were treated as a corporate distribution). For a more complete discussion of the U.S. federal income tax considerations of an exercise of redemption rights, see “Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities”. |

All Public Shareholders considering exercising redemption rights are urged to consult their tax advisor on the tax consequences to them of an exercise of redemption rights, including the applicability and effect of U.S. federal, state and local and non-U.S. tax laws.

| Q. | Do I have appraisal rights in connection with the Business Combination? |

| A. | Neither GigCapital7’s shareholders nor GigCapital7’s warrant holders have appraisal rights in connection with the Business Combination or the Domestication under Cayman Islands law. Under or under the DGCL, however, holders of Hadron Energy Common Stock may be entitled to appraisal rights in connection with the Business Combination. |

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| Q. | What happens to the funds deposited in the Trust Account after consummation of the Business Combination? |

| A. | Following the closing of the IPO, an amount equal to $200,000,000 ($10.00 per GigCapital7 Unit) of the net proceeds from the IPO was placed in