Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 194

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 194
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 during which he held the Infintium shares surrendered in the exchange. U.S. Holders of compensatory options should consult with their own tax advisors about the tax consequences to them of exchanging their options for options in New Infintium. Earn Out shares Generally, the tax consequences of the receipt of Earn Out shares will be the same as those described above under “Shares received on the closing of the merger.” However, a portion of each Earn Out share will be treated as imputed interest and taxable as interest. Since Earn Out shares will not be delivered (if at all) until significantly after 98 the closing of the merger, the merger is treated as a deferred payment sales contract subject to Code Section 483. Under Code Section 483, when a deferred payment sales contract does not provide for interest, a portion of the deferred payments are treated as interest income rather than as part of the stock consideration. The amount of interest imputed to an Earn Out payment will be determined by the total value of the payment, the time that elapses before the payment is made, and the IRS -prescribedinterest rates in effect for the period following the closing and prior to the delivery of the Earn Out shares. The tax consequences described above are based on the opinion of Tax Counsel. An opinion of counsel is not binding on the Internal Revenue Service or a court. There can be no assurance that the Internal Revenue Service will not take a contrary position or that a court would agree with the opinion if litigated. An opinion of counsel represents counsel’s best legal judgment on the matters presented. U.S. Holders should consult their own tax advisors regarding the tax consequences of the Business Combination in light of their specific circumstances, including the applicability of federal, state, local, and foreign tax laws. Reporting Requirements If the Merger is a “reorganization” within the meaning of Code Section 368(a), each U.S. Holder who receives shares of New Infintium Common Stock in the Merger is required to retain permanent records pertaining to the merger and make such records available to the IRS. Such records should specifically include information regarding the amount, basis, and fair market value of all transferred property, and relevant facts regarding any liabilities assumed or extinguished as part of such “reorganization.” Additionally, U.S. Holders who owned immediately before the merger at least one percent (by vote or value) of the total outstanding stock of Infintium (including U.S. shareholders of controlled foreign corporations that owned at least 1% of the total outstanding stock)