Company: FCRS
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088487
Chunk: 277

Company: FutureCrest Acquisition Corp.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 277
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30 years from the 18 thday of June, 2025.” 174 United States Federal Income Tax Considerations General The following discussion summarizes certain United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and one -quarterof one redeemable warrant) 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 holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of the underlying Class A ordinary share and warrant components of the unit. As a result, the discussion below with respect to actual holders of Class A ordinary shares and warrants also should apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and warrants that constitute the units). This discussion is limited to certain United States 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 a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and warrants 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 does not address the United States federal income tax consequences to our founders, sponsors, officers or directors, or to holders of our founder shares or private placement warrants. This discussion is a summary only and does not describe all of the tax consequences that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including but not limited to, the alternative minimum tax, the Medicare tax on net investment income and the different consequences that may apply to investors that are subject to special rules under U.S. federal income tax laws, including but not limited to: •banks, financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to-markettax accounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •