Company: GSRF
Filing Date: 2025-06-20
Form Type: DRS
Source: 0001213900-25-056174
Chunk: 264

Company: GSR IV Acquisition Corp.
Filing Date: 2025-06-20
Form: DRS
Chunk 264
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 be relevant to the ownership and disposition of a unit or its components by a prospective investor in light of its particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors that are subject to special rules under U.S. federal income tax law that apply to certain types of investors, such as: •financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -marketaccounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •controlled foreign corporations; •passive foreign investment companies; •expatriates or former long -termresidents of the United States; •persons that actually or constructively own five percent or more of our shares by vote or value; •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; •partnerships or other pass -throughentities for U.S. federal income tax purposes and any beneficial owners of such entities; or •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar. If a partnership (including an entity or arrangement treated as a partnership, or other pass -throughentity, for U.S. federal income tax purposes) holds our securities, the tax treatment of a partner, member or other beneficial owner in such partnership or other pass -throughentity will generally depend upon the status of the partner, member 157 Confidential Treatment Requested by GSR IV Acquisition Corp.
Pursuant to 17 C.F.R. Section 200.83 or other beneficial owner, the activities of the entity, and certain determinations made at the partner, member or other beneficial owner level. Partners, members or other beneficial owners of a partnership or other pass -throughentity holding our securities are urged to consult their tax advisors regarding the tax consequences of the ownership and disposition of our securities. 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. Such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, which could result in