Company: GPAC
Filing Date: 2025-12-03
Form Type: 424B4
Source: 0001140361-25-044114
Chunk: 318

Company: General Purpose Acquisition Corp.
Filing Date: 2025-12-03
Form: 424B4
Chunk 318
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 any distributions made (or deemed made) by us on our Class A 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 is a summary only and does not consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including considerations that may apply to investors subject to special rules, such as:

| ⯀ | our founders, sponsor, officers or directors or holders of our Class B ordinary shares or private placement warrants; |

| ⯀ | banks, financial institutions or financial services entities; |

| ⯀ | broker-dealers; |

| ⯀ | taxpayers that are subject to the mark-to-market accounting rules; |

| ⯀ | tax-exempt entities; |

| ⯀ | S-corporations; |

| ⯀ | governments or agencies or instrumentalities thereof; |

| ⯀ | insurance companies; |

| ⯀ | regulated investment companies; |

| ⯀ | real estate investment trusts; |

| ⯀ | persons liable for alternative minimum tax; |

| ⯀ | controlled foreign corporations; |

| ⯀ | PFICs; |

| ⯀ | expatriates or former long-term residents 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 required to accelerate the recognition of any item of gross income with respect to Class A ordinary shares or warrants as a result of such income being recognized or an applicable financial statement; |

| ⯀ | persons that hold our securities as part of a straddle, constructive sale, wash sale, hedging, conversion or other integrated or similar transaction; or |

| ⯀ | U.S. Holders (as defined below) whose functional currency is not the U.S. dollar. |

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**Moreover, 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, and those authorities may be