Company: NBRG
Filing Date: 2025-09-25
Form Type: S-1/A
Source: 0001213900-25-091531
Chunk: 293

Company: Newbridge Acquisition Ltd
Filing Date: 2025-09-25
Form: S-1/A
Chunk 293
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 federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset under the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and rights will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of United States federal income taxation that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including: •our founders, the sponsor, officers or directors; •financial institutions or financial services entities; 178 •broker -dealers; •taxpayers that are subject to the mark -to-markettax accounting rules; •S Corporations; •tax -exemptentities; •individual retirement accounts or other tax deferred accounts; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •expatriates or former long -termresidents 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 our shares; •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation or in connection with services; •persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction; •persons required to accelerate the recognition of any item of gross income with respect to Class A ordinary shares or rights as a result of such income being recognized on an applicable financial statement; •U.S. Holders whose functional currency is not the U.S. dollar; •controlled foreign corporations; or •passive foreign investment companies. Moreover, the discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, so as to result in United States federal income tax consequences different from those discussed below. Furthermore, this discussion does not address any aspect