Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 240

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 240
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 on its effectively connected earnings and profits (as adjusted for certain items), which will include effectively connected dividends. Gain on Disposition of Class A Common Stock Subject to the discussions below under “—Backup Withholding and Information Reporting” and “—Additional Withholding Requirements under FATCA,” a non-U.S.holder generally will not be subject to U.S. federal income or withholding tax on any gain realized upon the sale or other disposition of our Class A Common Stock unless:

| • |     | the non-U.S. holder is an individual who is present in the United States                                                                                    
 for a period or periods aggregating 183 days or more during the calendar year in which the sale or disposition occurs and certain other conditions are met; |

| • |     | the gain is effectively connected with a trade or business conducted by the                                                                                             
 non-U.S. holder in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base maintained by the 
 non-U.S. holder in the United States); or                                                                                                                               |

| • |     | our Class A Common Stock constitutes a United States real property interest by reason of our status as a                                                                                                
 United States real property holding corporation (“USRPHC”) for U.S. federal income tax purposes and as a result such gain is treated as effectively connected with a trade or business conducted by the 
 non-U.S. holder in the United States.                                                                                                                                                                   |

A non-U.S.holder described in the first bullet point above will be subject to U.S. federal income tax at a rate of 30% (or such lower rate as specified by an applicable income tax treaty) on the amount of such gain, which generally may be offset by U.S. source capital losses. A non-U.S.holder whose gain is described in the second bullet point above or, subject to the exceptions described in the next paragraph, the third bullet point above, generally will be taxed on a net income basis at the rates and in the manner generally applicable to United States persons unless an applicable income tax treaty provides otherwise. If the non-U.S.holder is a corporation for U.S. federal income tax purposes whose gain is described in the second bullet point above, then such gain would also be included in its effectively connected earnings and profits (as adjusted for certain items), which may be subject to a branch profits tax (at a 30% rate or such lower rate as specified by an applicable income tax treaty). Generally, a corporation is a USRPHC