Company: BAYAU
Filing Date: 2025-11-19
Form Type: PRE 14A
Source: 0001493152-25-024124
Chunk: 45

Company: Bayview Acquisition Corp
Filing Date: 2025-11-19
Form: PRE 14A
Chunk 45
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 the Internal Revenue Service (the “ IRS”) regarding the exercise of redemption rights. There can be no assurance that the IRS will not take positions inconsistent with the considerations discussed below or that any such positions would not be sustained by a court.

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This discussion does not consider the tax treatment of partnerships or other pass-through entities or persons who hold our securities through such entities. If a partnership (or any entity or arrangement so characterized for U.S. federal income tax purposes) holds Public Shares, the tax treatment of such partnership and a person treated as a partner of such partnership will generally depend on the status of the partner and the activities of the partnership. Partnerships holding any Public Shares and persons that are treated as partners of such partnerships should consult their tax advisors as to the particular U.S. federal income tax consequences of an exercise of redemption rights to them.

EACH HOLDER SHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF AN EXERCISE OF REDEMPTION RIGHTS, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE AND LOCAL AND NON-U.S. TAX LAWS.

As used herein, a “U.S. Holder” is a beneficial owner of Public Shares who or that is, for U.S. federal income tax purposes:

| ● | a                                                                                                                                  
 citizen or individual resident of the United States;                                                                               |
| ● | a                                                                                                                                  
 corporation (or other entity that is treated as a corporation for U.S. federal income tax purposes) that is created or organized   
 (or treated as created or organized) in or under the laws of the United States or any state thereof or the District of Columbia;   |
| ● | an                                                                                                                                 
 estate whose income is subject to U.S. federal income tax regardless of its source; or                                             |
| ● | a                                                                                                                                  
 trust if (i) a U.S. court can exercise primary supervision over the administration of such trust and one or more U.S. persons have 
 the authority to control all substantial decisions of the trust or (ii) it has a valid election in place to be treated as a U.S.   
 person.                                                                                                                            |

Redemption of Public Shares

In addition to the PFIC considerations discussed below under “— PFIC Considerations,” the U.S. federal income tax consequences of the redemption of a U.S. Holder’s Public Shares pursuant to an exercise of redemption rights will depend on whether the redemption qualifies as a sale of such shares redeemed under Section 302 of the Code or is