Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 357

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 357
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 estate investment trusts; regulated investment companies; • tax-exempt organizations or governmental organizations; • pass-through entities such as partnerships, S corporations, disregarded entities for U.S. federal income tax purposes (and investors therein); • persons who are subject to the alternative minimum tax provisions of the Code; • persons who hold or sell their PlusAI Class A common stock as part of a hedge, wash sale, constructive sale, synthetic security, conversion transaction, or other integrated transaction or risk reduction strategy; • PlusAI U.S. Holders (as defined below) that have a functional currency other than the U.S. dollar; • traders in securities who elect to apply a mark-to-market method of accounting; • persons who elect to apply the provisions of Section 1400Z-2 of the Code to any gains realized in the Merger; • persons who directly or constructively own five percent or more of PlusAI Class A common stock (except as described below); • controlled foreign corporations, passive foreign investment companies (and investors therein); • persons holding PlusAI Class A common stock in connection with a trade or business conducted outside the U.S.; • persons subject to special tax accounting rules as a result of any item of gross income with respect to PlusAI Class A common stock being taken into account in an “applicable financial statement” (as defined in the Code);

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• persons who acquired their shares of PlusAI Class A common stock pursuant to the exercise of options or otherwise as compensation or through a tax-qualified retirement plan or through the exercise of a warrant or conversion rights under convertible instruments; • persons who acquired their shares of PlusAI Class A common stock upon conversion of SAFEs, indebtedness or warrants; and • certain expatriates or former citizens or long-term residents of the United States. PlusAI stockholders, including in particular those subject to special U.S. or non-U.S. tax rules that are described in the list above, are urged to consult their own tax advisors regarding the consequences to them of the Merger. If a partnership or other pass-through entity (or any entity or arrangement treated as a partnership or other pass-through entity for U.S. federal income tax purposes) holds PlusAI Class A common stock, the tax treatment of such partnership or other pass-through entity and a person treated as a partner of such partnership or owner of such other pass-through entity will generally depend on the status of the partner or owner, the activities of the partnership or other pass-through entity and certain