Company: GSRF
Filing Date: 2025-07-29
Form Type: S-1
Source: 0001213900-25-068819
Chunk: 253

Company: GSR IV Acquisition Corp.
Filing Date: 2025-07-29
Form: S-1
Chunk 253
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 land in the Cayman Islands). There are no exchange control regulations or currency restrictions in the Cayman Islands. The Company has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has applied for and received an undertaking from the Financial Secretary of the Cayman Islands in the following form in a form substantially similar to the following on May 12, 2023: The Tax Concessions Act (As Revised) Undertaking as to Tax Concessions In accordance with the provision of section 6 of The Tax Concessions Act (As Revised), the Financial Secretary undertakes with the company: 1.that no law which is hereafter enacted in the Cayman Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to the company or its operations; and 2.in addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: 2.1on or in respect of the shares, debentures or other obligations of the company; OR 2.2by way of the withholding in whole or part, of any relevant payment as defined in Section 6(3) of the Tax Concessions Act (As Revised). 3.these concessions shall be for a period of 20 years from the 12 thday of May 2023 hereof. 161 U.S. Federal Income Taxation General The following is a discussion of U.S. federal income tax considerations generally applicable to the ownership and disposition of our units (each consisting of one ordinary share and one -fourteenthof one whole right to receive one Class A ordinary share upon the consummation of an initial business combination) that are purchased in this offering by U.S. Holders 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”).