Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 74

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 74
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 consolidation. However, the Post-Closing Company public warrants will not be adjusted for issuance of the Post-Closing Company Class A common stock at a price below its exercise price. Additionally, in no event will the Post-Closing Company be required to net cash settle the Post-Closing Company public warrants.

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If CCIX is unable to complete the business combination within the completion window, and CCIX liquidates the funds held in the trust account, holders of the CCIX public warrants will not receive any of such funds with respect to their CCIX public warrants, nor will they receive any distribution from CCIX’s assets held outside of the trust account with the respect to such CCIX public warrants. Accordingly, the CCIX public warrants may expire worthless.

What are the U.S. federal income tax consequences of exercising my redemption rights?

The U.S. federal income tax consequences of exercising your redemption rights with respect to your CCIX public shares depend on your particular facts and circumstances. It is possible that you may be treated as selling your shares and, as a result, recognize capital gain or capital loss. It is also possible that the redemption may be treated as a distribution for U.S. federal income tax purposes. Whether a redemption of shares qualifies for sale treatment will depend largely on the total number of shares of CCIX public shares you are treated as owning before and after the redemption (including any shares that you constructively own as a result of owning CCIX public warrants and any shares that you directly or indirectly acquire pursuant to the business combination) relative to all of the CCIX Class A Ordinary Shares outstanding both before and after the redemption. U.S. Holders exercising redemption rights will be subject to the potential tax consequences of the Domestication, including under Section 367 of the Code and potential tax consequences of the U.S. federal income tax rules relating to PFICs. For a more complete discussion of the U.S. federal income tax considerations of an exercise of redemption rights, see “ Proposal No. 1 — The Business Combination Proposal — Material U.S. Federal Income Tax Consequences of the Business Combination to CCIX Shareholders .”

All shareholders considering exercising redemption rights are urged to consult their tax advisors on the tax consequences to them of an exercise of redemption rights, including the applicability and effect of U.S. federal, state, local and non-U.S. tax laws.

Do I have appraisal rights if I object to the business combination proposal?

CCIX shareholders do not have appraisal rights in connection with the