Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 132

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 132
---
 taxable year.

<div align='center'>89</div>

Moreover, if we determine we
are a PFIC for any taxable year, upon written request, we will endeavor to provide to a U.S. Holder such information as the Internal
Revenue Service (“IRS”) may require, including a PFIC annual information statement, in order to enable the U.S. Holder to
make and maintain a “qualified electing fund” election, but there can be no assurance that we will timely provide such required
information, and, under current law, such election would be unavailable with respect to our warrants in all cases. We urge U.S. investors
to consult their own tax advisors regarding the possible application of the PFIC rules. For a more detailed explanation of the tax consequences
of PFIC classification to U.S. Holders, see the section of this prospectus captioned “Taxation — United States Federal Income Tax Considerations — U.S. Holders — Passive Foreign Investment Company Rules.”

An investment in this offering may result in uncertain U.S. federal income tax consequences.

An investment in this offering
may result in uncertain U.S. federal income tax consequences. For instance, because there are no authorities that directly address instruments
similar to the units we are issuing in this offering, the allocation an investor makes with respect to the purchase price of a unit between
the ordinary share and the one-half of one warrant included in each unit could be challenged by the IRS or courts. In addition, the U.S.
federal income tax consequences of a cashless exercise of warrants included in the units we are issuing in this offering is unclear under
current law. Finally, it is unclear whether the redemption rights with respect to our ordinary shares suspend the running of a U.S. Holder’s
(as defined in section titled “Taxation — United States Federal Income Tax Consideration — U.S. Holders”)
holding period for purposes of determining whether any gain or loss realized by such U.S. Holder on the sale or exchange of ordinary
shares is long-term capital gain or loss and for determining whether any dividend we pay would be considered “qualified dividend
income” for U.S. federal income tax purposes. See the section titled “Taxation — United States Federal Income Tax Considerations” for a summary of the U.S. federal income tax considerations of an investment in our securities. Prospective
investors are urged to consult their own tax advisors with respect to these and other tax consequences when acquiring, owning or disposing
of our securities.