Company: HYAC-WT
Filing Date: 2025-07-01
Form Type: DEF 14A
Source: 0001104659-25-064707
Chunk: 47

Company: Haymaker Acquisition Corp. 4
Filing Date: 2025-07-01
Form: DEF 14A
Chunk 47
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if any) and other redemption forms) to our transfer agent prior to the vote on the Extension Amendment Proposal at the Annual Meeting. We anticipate that a public shareholder who tenders ordinary shares (and/or deliver share certificate(s) (if any) and other redemption forms) for redemption in connection with the vote to approve the Extension Amendment Proposal would receive payment of the redemption price for such shares soon after the effectiveness of the Extension Amendment. For a discussion of certain material U.S. federal income tax considerations for shareholders with respect to the exercise of these redemption rights, see “ U.S. Federal Income Tax Considerations for Shareholders Making The Election .” The consequences of a redemption to any particular shareholder will depend on that shareholder’s particular facts and circumstances. Accordingly, you are urged to consult your tax advisor to determine your tax consequences from the exercise of your redemption rights, including the applicability and effect of U.S. federal, state, local and non-U.S. income and other tax laws in light of your particular circumstances. 24 U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR SHAREHOLDERS MAKING THE ELECTION The following is a discussion of U.S. federal income tax considerations generally applicable to U.S. Holders (as defined below) that make the Election if the Extension is implemented. This discussion applies only to public shares that are held as capital assets for U.S. federal income tax purposes (generally, property held for investment). This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to a particular holder in light of their particular circumstances or status, including: • our Sponsor or our directors and officers; • financial institutions or financial services entities; • broker-dealers; • taxpayers that are subject to the mark-to-market method of accounting; • tax-exempt entities; • governments or agencies or instrumentalities thereof; • insurance companies; • regulated investment companies or real estate investment trusts; • expatriates or former long-term residents of the United States; • persons that actually or constructively own five percent or more of our voting shares or five percent or more of the total value of all classes of our shares; • persons that acquired ordinary shares pursuant to an exercise of employee share options or upon payout of a restricted share unit, in connection with employee share incentive plans or otherwise as compensation or in connection with the performance of services; • partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes) or pass-through entities (including S Corporations),