Company: GSRF
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001213900-25-080052
Chunk: 270

Company: GSR IV Acquisition Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 270
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.S. Holders should consult their tax advisors regarding the availability and tax consequences of a mark -to-marketelection in respect to our ordinary shares under their particular circumstances. If we are a PFIC and, at any time, have a foreign subsidiary that is classified as a PFIC, U.S. Holders would generally be deemed to own a portion of the shares of such lower -tierPFIC, and generally could incur liability for the deferred tax and interest charge described above if we receive a distribution from, or dispose of all or part of our interest in, the lower -tierPFIC or the U.S. Holders otherwise were deemed to have disposed of an interest in the lower -tierPFIC. We will endeavor to cause any lower -tierPFIC to provide to a U.S. Holder the information that may be required to make or maintain a QEF election with respect to the lower -tierPFIC. However, there is no assurance that we will have timely knowledge of the status of any such lower -tierPFIC. In addition, we may not hold a controlling interest in any such lower -tierPFIC and thus there can be no assurance we will be able to cause the lower -tierPFIC to provide the required information. U.S. Holders are urged to consult their own tax advisors regarding the tax issues raised by lower -tierPFICs. A U.S. Holder that owns (or is deemed to own) shares in a PFIC during any taxable year of the U.S. Holder, may have to file an IRS Form 8621(whether or not a QEF or mark -to-marketelection is made) and such other information as may be required by the U.S. Treasury Department. Failure to do so, if required, will extend the statute of limitations until such required information is furnished to the IRS. The rules dealing with PFICs and with the QEF and mark -to-marketelections are very complex and are affected by various factors in addition to those described above. Accordingly, U.S. Holders of our ordinary shares or rights should consult their own tax advisors concerning the application of the PFIC rules to our ordinary shares or rights under their particular circumstances. Tax Reporting Certain U.S. Holders who are individuals and certain entities will be required to report information with respect to such U.S. Holder’s investment in “specified foreign financial assets,” which may include an interest in us, on IRS Form 8938 (Statement of Specified Foreign Financial Assets), subject to