Company: SPEG
Filing Date: 2025-07-15
Form Type: 424B4
Source: 0001213900-25-064326
Chunk: 303

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-07-15
Form: 424B4
Chunk 303
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 domestic corporations. With respect to non -corporateU.S. Holders, dividends generally will be taxed at the lower applicable long -termcapital gains rate (see “ — Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Public Rights” below) only if (i) our Class A ordinary shares are readily tradable on an established securities market in the United States, (ii) we are not a PFIC in the taxable year in which the dividend was paid or in the previous year, and (iii) certain other requirements, including holding period requirements, are met. It is unclear, however, whether certain redemption rights described in this prospectus may suspend the running of the applicable holding period of the Class A ordinary shares for this purpose. U.S. Holders should consult their tax advisors regarding the availability of such lower rate for any dividends paid with respect to our Class A ordinary shares. Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Public Rights Subject to the PFIC rules discussed below, a U.S. Holder generally will recognize capital gain or loss on the sale or other taxable disposition of our Class A ordinary shares or public rights (including a redemption of our Class A ordinary shares (as described below) or public rights that is treated as a taxable disposition, including pursuant to our dissolution and liquidation if we do not consummate an initial business combination within the required time period). Any such capital gain or loss generally will be long -termcapital gain or loss if the U.S. Holder’s holding period for such Class A ordinary shares or public rights exceeds one year. Long -termcapital gain realized by a non -corporateU.S. Holder may be taxed at reduced rates of taxation. It is unclear, however, whether certain redemption rights described in this prospectus may suspend the running of the applicable holding period of the Class A ordinary shares for this purpose. If the running of the holding period for the Class A ordinary shares is suspended, then non -corporateU.S. Holders may not be able to satisfy the one -yearholding period requirement for long -termcapital gain treatment, in which case any gain on a sale or other taxable disposition of the Class A ordinary shares would be subject to short -termcapital gain treatment and would be taxed at regular ordinary income tax rates. The deductibility of capital losses is subject to certain limitations. 189 The amount of gain or loss recognized by a U.S. Holder on a