Company: FVN
Filing Date: 2025-03-27
Form Type: DRS/A
Source: 0001829126-25-002094
Chunk: 183

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-27
Form: DRS/A
Chunk 183
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.S. persons are authorized to control all substantial decisions of the trust, or (ii) it has a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person. |

This discussion is based on the Internal Revenue Code of 1986, as amended (the “Code”), its legislative history, Treasury regulations promulgated thereunder, published rulings and court decisions, all as currently in effect. These authorities are subject to change or differing interpretations, possibly on a retroactive basis.

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This discussion does not address all aspects of U.S. federal income taxation that may be relevant to any particular holder based on such holder’s individual circumstances. In particular, this discussion considers only the redemption of our Ordinary shareholders who own and hold our securities as capital assets within the meaning of Section 1221 of the Code, and does not address the potential application of the alternative minimum tax. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including:

| ● | financial institutions or financial services entities;                                                                                                                  |
| ● | broker-dealers;                                                                                                                                                         |
| ● | taxpayers that are subject to the mark-to-market accounting rules under Section 475 of the Code;                                                                        |
| ● | tax-exempt entities;                                                                                                                                                    |
| ● | governments or agencies or instrumentalities thereof;                                                                                                                   |
| ● | insurance companies;                                                                                                                                                    |
| ● | regulated investment companies;                                                                                                                                         |
| ● | expatriates or former long-term residents of the United States;                                                                                                         |
| ● | persons that actually or constructively own 5 percent or more of our voting 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; |
| ● | persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated transaction;                                         |
| ● | persons whose functional currency is not the U.S. dollar;                                                                                                               |
| ● | controlled foreign corporations; or                                                                                                                                     |
| ● | passive foreign investment companies.                                                                                                                                   |

This discussion does not address any aspect of U.S. federal non-income tax laws, such as gift or estate tax laws, state, local or non-U.S. tax laws or, except as discussed herein, any tax reporting obligations of a holder of our securities. Additionally, this discussion does not consider the tax