Company: FGMCU
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001104659-25-004764
Chunk: 284

Company: FG Merger II Corp.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 284
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30% on the gross amount of any consideration paid to a Non-U.S.
holder in redemption of such Non-U.S. holder’s common stock unless special procedures are available to Non-U.S. holders to certify
that they are entitled to exemptions from, or reductions in, such withholding tax. However, there can be no assurance that such special
certification procedures will be available. A Non-U.S. holder generally may obtain a refund of any such excess amounts withheld by timely
filing an appropriate claim for refund with the IRS. Non-U.S. holders should consult their own tax advisors regarding the application
of the foregoing rules in light of their particular facts and circumstances.

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Information Reporting and Backup Withholding.

Information returns will be filed with the IRS
in connection with payments of dividends and the proceeds from a sale or other disposition of our units, shares of common stock and rights.
A Non-U.S. holder may have to comply with certification procedures to establish that it is not a United States person in order to avoid
informationreporting and backup withholding requirements. The certification procedures required to claim a reduced rate of withholding
under a treaty generally will satisfy the certification requirements necessary to avoid the backup withholding as well.

Backup withholding is not an additional tax.
The amount of any backup withholding from a payment to a Non-U.S. holder will be allowed as a credit against such holder’s U.S.
federal income tax liability and may entitle such holder to a refund, provided that the required information is timely furnished to the
IRS.

All Non-U.S. holders should consult their tax
advisors regarding the application of information reporting and backup withholding to them.

FATCA Withholding Taxes.

Sections 1471 through 1474 of the Code and the
Treasury Regulations and administrative guidance promulgated thereunder (commonly referred as the “Foreign Account Tax Compliance
Act” or “FATCA”) generally impose withholding at a rate of 30% in certain circumstances on dividends in respect of
our securities which are held by or through certain foreign financial institutions (including investment funds), unless any such institution
(1) enters into, and complies with, an agreement with the IRS to report, on an annual basis, information with respect to interests
in, and accounts maintained by, the institution that are owned by certain U.S. persons and by certain non-U.S. entities that are wholly
or partially owned by U.S. persons and to withhold on certain payments,