Company: GSRF
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001213900-25-084652
Chunk: 253

Company: GSR IV Acquisition Corp.
Filing Date: 2025-09-05
Form: 424B4
Chunk 253
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ers and Non -U.S. Holders (each as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit should generally be treated, for U.S. federal income tax purposes, as the owner of the underlying ordinary share and public rights components of the unit. This discussion is limited to certain U.S. 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 within the meaning of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the ordinary shares and public rights will trade separately and that any distributions made (or deemed made) by us on our 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 does not address any aspect of U.S. federal non -incometax laws, such as gift, estate or Medicare contribution tax laws, or state, local or non -U.S. tax laws, nor does it consider all aspects of U.S. federal income taxation that may 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