Company: BIPC
Filing Date: 2025-04-15
Form Type: POS AM
Source: 0001193125-25-081617
Chunk: 12

Company: Brookfield Infrastructure Corp
Filing Date: 2025-04-15
Form: POS AM
Chunk 12
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.C. Ltd.
(which was renamed Brookfield Infrastructure Corporation) became the successor issuer under Rule 12g-3(a) of the Exchange Act to the former Brookfield Infrastructure Corporation, which was renamed Brookfield
Infrastructure Holdings Corporation, and Old BIPC’s class A exchangeable subordinate voting shares (the “Old BIPC Shares”) were delisted. The purpose of the Arrangement was to allow our company to maintain the benefits of its
business structure, while addressing proposed amendments to the Income Tax Act (Canada) that were expected to result in additional costs to our company if no action was taken. In connection with the Arrangement, among other things, (i) holders
of Old BIPC Shares, other than members of the Brookfield Group, received exchangeable shares in exchange for their Old BIPC Shares on a one-for-one basis; (ii) the
Brookfield Group transferred its 13,012,789 Old BIPC Shares to Old BIPC in exchange for class A.2 exchangeable non-voting shares of Old BIPC (“ClassA.2 Shares”) on a one-for-one basis; (iii) the Old BIPC Shares were delisted; and (iv) the exchangeable shares were listed on the NYSE and the TSX. The Class A.2 Shares are
exchangeable by the Brookfield Group into exchangeable shares or LP units on a one-for-one basis. In

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connection with the Arrangement, our company issued approximately 119 million exchangeable shares in exchange for Old BIPC Shares. The exchangeable shares issued in exchange for Old BIPC
Shares under the Arrangement were exempt from registration under the Securities Act pursuant to Section 3(a)(10) thereof.

For
additional information, please refer to the BIPC Annual Report and the other documents filed by BIPC that are incorporated herein by reference.

Brookfield Infrastructure Partners L.P.

The Partnership is a Bermuda exempted limited partnership that was formed on May 21, 2007, under the provisions of the Exempted Partnerships Act 1992 of Bermuda, as amended, and the Limited Partnership Act 1883 of Bermuda, as amended. The Partnership’s head and registered office is located at 73 Front Street, 5th Floor, Hamilton HM 12, Bermuda, and its
telephone number at that address is +1 441 294-3309. The Partnership was spun-off from Brookfield Asset Management Inc. (now Brookfield Corporation) and certain of its affiliates on