Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 329

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 329
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 United States person.

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Tax Effects of the Domestication to U.S. Holders Generally Assuming the Domestication qualifies as an F Reorganization, U.S. Holders of CCIX Securities generally should not recognize gain or loss for U.S. federal income tax purposes in connection with the Domestication, except as provided below under the sections entitled “— Effects of Section 367 to U.S. Holders of CCIX Class A Ordinary Shares ” and “— 5. PFIC Considerations .” Subject to the discussion below under the section entitled “— PFIC Considerations, ” if the Domestication fails to qualify as an F Reorganization (and does not otherwise qualify as a “reorganization” within the meaning of Section 368(a) of the Code), a U.S. Holder of CCIX Securities generally would recognize gain or loss with respect to its CCIX Securities in an amount equal to the difference, if any, between the fair market value of the corresponding CCIX Delaware Securities received in the Domestication and the U.S. Holder’s adjusted tax basis in its CCIX Securities surrendered. U.S. Holders exercising redemption rights will be subject to the potential tax consequences of the Domestication. All U.S. Holders considering exercising redemption rights with respect to CCIX public shares are urged to consult with their tax advisors with respect to the potential tax consequences to them of the Domestication and exercise of redemption rights. Basis and Holding Period Considerations Assuming the Domestication qualifies as an F Reorganization, subject to the discussion below under the section entitled “ —PFIC Considerations ”: (1) the tax basis of a share of CCIX Class A Common Stock or CCIX Delaware Warrant received by a U.S. Holder in the Domestication will equal the U.S. Holder’s tax basis in the CCIX Class A Ordinary Share or CCIX Warrant surrendered in exchange therefor, increased by any amount included in the income of such U.S. Holder as a result of Section 367 of the Code (as discussed below) and (2) the holding period for a share of CCIX Class A Common Stock or CCIX Delaware Warrant received by a U.S. Holder will include such U.S. Holder’s holding period for the CCIX Class A Ordinary Share or CCIX Warrant surrendered in exchange therefor. If the Domestication fails to qualify as an F Reorganization (and does not otherwise qualify as a “reorganization” within the meaning of Section 368(a)