Company: CRAC
Filing Date: 2025-09-24
Form Type: S-1/A
Source: 0001213900-25-090802
Chunk: 287

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-09-24
Form: S-1/A
Chunk 287
---
1.On or in respect of the shares, debentures or other obligations of the Company; OR 2.2.by way of the withholding in whole or part, of any relevant payment as defined in The Tax Concessions Act (as revised). These concessions shall be for a period of twenty years from May 12, 2025. 176 United States Federal Income Taxation General The following discussion summarizes certain U.S. federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share, one -halfof one redeemable warrant, and one Share Rights, which we refer to collectively as our securities) that are purchased in this offering by U.S. Holders (as defined below) and Non -U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder, the beneficial owner of a unit generally should be treated, for U.S. federal income tax purposes, as the owner of the underlying Class A ordinary share, one -halfof one redeemable warrant, and Share Rights components of the unit. As a result, the discussion below of the U.S. federal income tax consequences with respect to beneficial owners of Class A ordinary shares, warrants, and Share Rights should also apply to beneficial owners of units (as the deemed owners of the underlying Class A ordinary shares, warrants, and Share Rights that comprise the units). This discussion is limited to certain U.S. federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as capital assets within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended, or the Code. This discussion assumes that the Class A ordinary shares, warrants, and Share Rights will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion is a summary only and does not consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of our securities by a prospective investor in light of its particular circumstances. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including, without limitation: •financial institutions or