Company: JUPGF
Filing Date: 2025-05-02
Form Type: DRS
Source: 0001641172-25-008279
Chunk: 137

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-05-02
Form: DRS
Chunk 137
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 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

The Foreign Account Tax Compliance Act (“FATCA”)
generally imposes withholding tax at a rate of 30% on dividends on and gross proceeds from the sale or other disposition of our securities
paid to a “foreign financial institution” (as specially defined under these rules), unless such institution enters into an
agreement with the U.S. government to, among other things, withhold on certain payments and to collect and provide to the U.S. tax authorities
substantial information regarding the U.S. account holders of such institution (which includes certain equity and debt holders of such
institution, as well as certain account holders that are foreign entities with U.S. owners) or otherwise establishes an exemption. FATCA
also generally imposes a U.S. federal withholding tax of 30% on dividends on and gross proceeds from the sale or other disposition of
our securities paid to a “non-financial foreign entity” (as specially defined for purposes of these rules) unless such entity
provides the withholding agent with a certification identifying certain substantial direct and indirect U.S. owners of the entity, certifies
that there are none or otherwise establishes an exemption. The withholding provisions under FATCA generally apply to dividends (including
constructive dividends) on our common stock. The Treasury Secretary has issued proposed regulations providing that the withholding provisions
under FATCA do not apply with respect to payment of gross proceeds from a sale or other disposition of our common stock, which may be
relied upon by taxpayers until final regulations are issued. Under certain circumstances, a non-U.S. holder might be eligible for refunds
or credits of such taxes. An intergovernmental agreement between the United States and an applicable foreign country may modify the requirements
described in this paragraph. Non-U.S. holders should consult their own tax advisors regarding the possible implications of this legislation
on their investment in our securities.

<div align='center'>Each prospective investor should consult its own tax advisor regarding the particular U.S. federal, state and local and non-U.S. tax consequences of purchasing, owning and disposing of our securities, including the consequences of any proposed changes in applicable laws.</div>

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<div align='center'>UNDERWRITING</div>

We have entered into an underwriting agreement
dated , 2025 with