Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 130

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 130
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 United States federal income tax consequences to U.S. investors.

If we are a PFIC for any taxable
year (or portion thereof) that is included in the holding period of a U.S. Holder (as defined in the section of this prospectus captioned
“Taxation — United States Federal Income Tax Considerations — U.S. Holders”) of our ordinary shares or
warrants, the U.S. Holder may be subject to adverse U.S. federal income tax consequences and may be subject to additional reporting requirements.
Our PFIC status for our current and subsequent taxable years may depend on the status of an acquired company pursuant to our initial
business combination and whether we qualify for the PFIC start-up exception (see the section of this prospectus captioned “Taxation — United States Federal Income Tax Considerations — U.S. Holders — Passive Foreign Investment Company Rules”).
Depending on the particular circumstances the application of the start-up exception may be subject to uncertainty, and there cannot be
any assurance that we will qualify for the start-up exception. Accordingly, there can be no assurances with respect to our status as
a PFIC for our current taxable year or any subsequent taxable year. Our actual PFIC status for any taxable year, however, will not be
determinable until after the end of such taxable year. In addition, our U.S. counsel expresses no opinion with respect to our PFIC status
for any taxable year.

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Moreover, if we determine we
are a PFIC for any taxable year, upon written request, we will endeavor to provide to a U.S. Holder such information as the Internal
Revenue Service (“IRS”) may require, including a PFIC annual information statement, in order to enable the U.S. Holder to
make and maintain a “qualified electing fund” election, but there can be no assurance that we will timely provide such required
information, and, under current law, such election would be unavailable with respect to our warrants in all cases. We urge U.S. investors
to consult their own tax advisors regarding the possible application of the PFIC rules. For a more detailed explanation of the tax consequences
of PFIC classification to U.S. Holders, see the section of this prospectus captioned “Taxation — United States Federal Income Tax Considerations — U.S. Holders — Passive Foreign Investment Company Rules.”

An investment in this offering may result in uncertain U.S. federal income tax consequences.

An investment