Company: BAYAU
Filing Date: 2025-05-02
Form Type: PRE 14A
Source: 0001641172-25-008370
Chunk: 45

Company: Bayview Acquisition Corp
Filing Date: 2025-05-02
Form: PRE 14A
Chunk 45
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 or in connection with the performance of services;                     |
| ● | persons                                                                                                                                 
 that hold Public Shares as part of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction;       |
| ● | persons                                                                                                                                 
 whose functional currency is not the U.S. dollar;                                                                                       |
| ● | controlled                                                                                                                              
 foreign corporations; or                                                                                                                |
| ● | passive                                                                                                                                 
 foreign investment companies.                                                                                                           |

This discussion is based on the Internal Revenue Code of 1986 (the “ Code”), proposed, temporary and final Treasury Regulations promulgated under the Code, and judicial and administrative interpretations thereof, all as of the date hereof. All of the foregoing is subject to change, which change could apply retroactively and could affect the tax considerations described herein. This discussion does not address U.S. federal taxes other than those pertaining to U.S. federal income taxation (such as estate or gift taxes, the alternative minimum tax or the Medicare tax on net investment income), nor does it address any aspects of U.S. state or local or non-U.S. taxation.

We have not and do not intend to seek any rulings from the Internal Revenue Service (the “ IRS”) regarding the exercise of redemption rights. There can be no assurance that the IRS will not take positions inconsistent with the considerations discussed below or that any such positions would not be sustained by a court.

| 24 |

This discussion does not consider the tax treatment of partnerships or other pass-through entities or persons who hold our securities through such entities. If a partnership (or any entity or arrangement so characterized for U.S. federal income tax purposes) holds Public Shares, the tax treatment of such partnership and a person treated as a partner of such partnership will generally depend on the status of the partner and the activities of the partnership. Partnerships holding any Public Shares and persons that are treated as partners of such partnerships should consult their tax advisors as to the particular U.S. federal income tax consequences of an exercise of redemption rights to them.

EACH HOLDER SHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF AN EXERCISE OF REDEMPTION RIGHTS, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE AND LOCAL AND NON-U.S. TAX LAWS.

As used herein, a “U.S. Holder” is a beneficial owner of Public Shares who or that is, for U.S. federal income tax purposes:

| ● | a                                                                                                                                  
 citizen or individual resident of the