Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 161

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 161
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 a rate of 30%, or such lower rate as may be specified by an applicable income tax treaty. An individual non-U.S. holder described
in the second bullet above will be required to pay a flat 30% tax (or such lower rate specified by an applicable income tax treaty) on
the gain derived from the sale, exchange or other taxable disposition, which gain may be offset by U.S. source capital losses for the
year (provided the non-U.S. holder has timely filed U.S. federal income tax returns with respect to such losses). Non-U.S. holders should
consult their own tax advisors regarding any applicable income tax or other treaties that may provide for different rules.

Federal Estate Tax

Common stock beneficially owned by an individual who
is not a citizen or resident of the United States (as defined for U.S. federal estate tax purposes) at the time of their death will generally
be includable in the decedent’s gross estate for U.S. federal estate tax purposes. Such shares, therefore, may be subject to U.S.
federal estate tax, unless an applicable estate tax treaty provides otherwise.

Backup Withholding and Information Reporting

Generally, we must report annually to the IRS the
amount of dividends paid to you, your name and address and the amount of tax withheld, if any. A similar report will be sent to you. Pursuant
to applicable income tax treaties or other agreements, the IRS may make these reports available to tax authorities in your country of
residence.

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Payments of dividends on or of proceeds from the disposition
of our securities made to you may be subject to information reporting and backup withholding at a current rate of 24% unless you establish
an exemption, for example, by properly certifying your non-U.S. status on an IRS Form W-8BEN or IRS Form W-8BEN-E or other applicable
IRS Form W-8. Notwithstanding the foregoing, backup withholding and information reporting may apply if either we or our paying agent has
actual knowledge, or reason to know, that you are a U.S. person.

Backup withholding is not an additional tax; rather,
the U.S. federal income tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding
results in an overpayment of taxes, a refund or credit may generally be obtained from the IRS, provided that the required information
is furnished to the IRS in a timely manner.

Foreign Account Tax Compliance