Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 285

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 285
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 in “— Considerations for Non -U.S. Holders — Distributions Treated as Dividends” and “— Considerations for Non -U.S. Holders — Gain or Loss on Sale or Other Taxable Exchange or Disposition of Class A Ordinary Shares,” as applicable. Conversion or Lapse of Rights The U.S. federal income tax treatment of a Non -U.S. Holder’s conversion or lapse of the rights held by a Non -U.S. Holder is uncertain, similar to the U.S. federal income tax treatment of the conversion or lapse of the rights held by a U.S. Holder, as described above under “— Considerations for U.S. Holders — Conversion or Lapse of Rights,” and accordingly, a Non -U.S. Holder is urged to consult its own tax advisor regarding the tax consequences of an acquisition of ordinary shares pursuant to a conversion or a lapse of the rights. Information Reporting and Backup Withholding Information reporting requirements and United States backup withholding may apply to payments of dividends to a Non -U.S. Holder and to the proceeds from the sale or other disposition of our securities unless the Non -U.S. Holder is an exempt recipient and certifies to such exempt status. A Non -U.S. Holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W -8BENor IRS Form W -8BEN-E(or other applicable or successor form). Backup withholding is not an additional tax. Rather, the U.S. federal income tax liability (if any) of persons subject to backup withholding will be reduced by the amount of tax withheld. If backup withholding results in an overpayment of taxes, a refund generally may be obtained, provided that the required information is timely furnished to the IRS. INVESTORS CONSIDERING THE PURCHASE OF OUR SECURITIES ARE URGED TO CONSULT WITH AND RELY SOLELY UPON THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AND THE APPLICABILITY AND EFFECT OF ANY OTHER TAX LAWS, INCLUDING BUT NOT LIMITED TO U.S. FEDERAL ESTATE AND GIFT TAX LAWS AND ANY STATE, LOCAL OR NON -U .S. TAX LAWS AND TAX TREATIES. 181

UNDERWRITING D. Boral Capital LLC is acting the sole book -runningmanager of the