Company: FCRS
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088487
Chunk: 295

Company: FutureCrest Acquisition Corp.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 295
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 warrants that is for United States federal income tax purposes: •a non -residentalien individual (other than certain former citizens and residents of the United States subject to U.S. tax as expatriates); •a foreign corporation; or •an estate or trust that is not a U.S. Holder; but generally does not include an individual who is present in the United States for 183 days or more in the taxable year of the disposition of our units, Class A ordinary shares or warrants. If you are such an individual, you should consult your tax advisor regarding the United States federal income tax consequences of the acquisition, ownership and disposition of our securities. The characterization for United States federal income tax purposes of distributions of cash or other property on a Non -U.S. Holder’s Class A ordinary shares generally will correspond to the United States federal income tax characterization of such distributions of a U.S. Holder’s Class A ordinary shares, as described under “ — U.S. Holders — Taxation of Distributions” above. 183 Dividends (including, as described under “ — U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated as dividends) paid or deemed paid to a Non -U.S. Holder in respect of our Class A ordinary shares or warrants generally will not be subject to United States federal income tax, unless the dividends are effectively connected with the Non -U.S. Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that such Non -U.S. Holder maintains in the United States) as discussed below. In addition, a Non -U.S. Holder generally will not be subject to United States federal income tax on any gain attributable to a sale or other disposition of our Class A ordinary shares or warrants unless such gain is effectively connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such Non U.S. Holder maintains in the United States) as discussed below. Dividends (including, as described under “ — U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated as dividends) and gains that are “effectively connected” with the Non -U.S. Holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base in