Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 289

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 289
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 may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example:

| • |     | banks or other financial institutions, underwriters, or insurance companies; |

| • |     | traders in securities who elect to apply a 
 mark-to-market method of accounting;       |

| • |     | real estate investment trusts and regulated investment companies; |

| • |     | tax-exempt organizations, qualified retirement plans, individual 
 retirement accounts, or other tax- deferred accounts;            |

| • |     | or former citizens or former long-term residents of the United States; |

| • |     | subchapter S corporations, partnerships or other pass-through entities or investors in such entities; |

| • |     | dealers or traders in securities, commodities or currencies; |

| • |     | persons subject to the alternative minimum tax; |

169

| • |     | U.S. persons whose “functional currency” is not the U.S. dollar; |

| • |     | persons who received Public Shares or Fusemachines Common Stock through the issuance of restricted stock under 
 an incentive plan or through a tax-qualified retirement plan or otherwise as compensation;                     |

| • |     | persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding Public                           
 Shares or Fusemachines Common Stock, or, after the Business Combination, the issued Pubco Common Stock (excluding treasury shares); |

| • |     | holders holding CSLM securities or Fusemachines securities, or, after the Business Combination, Pubco                                                                                         
 securities, as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; |

| • |     | controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to                    
 which there are one or more United States shareholders within the meaning of Treasury Regulation Section 1.367(b)-3(b)(1)(ii); or |

| • |     | the Sponsor or its affiliates. |

As used in this proxy statement/consent solicitation statement/prospectus, the term “U.S. Holder” means a beneficial owner of CSLM securities or Fusemachines securities, and, after the Business Combination, Pubco securities received in the Business Combination, that is, for U.S. federal income tax