Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 293

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 293
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 a transfer of property (including
cash) to us. Substantial penalties may be imposed on a U.S. Holder that fails to comply with this reporting requirement, and the period
of limitations on assessment and collection of United States federal income taxes will be extended in the event of a failure to comply.
Furthermore, 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” on IRS Form 8938 (Statement of Specified Foreign Financial
Assets), subject to certain exceptions. Specified foreign financial assets generally include any financial account maintained with a
non-U.S. financial institution and should also include our units, ordinary shares and warrants if they are not held in an account maintained
with a U.S. financial institution. Persons who are required to report specified foreign financial assets and fail to do so may be subject
to substantial penalties, and the period of limitations on assessment and collection of United States federal income taxes may be extended
in the event of a failure to comply. Prospective investors are urged to consult their own tax advisors regarding the foreign financial
asset and other reporting obligations and their application to an investment in our units, ordinary shares and warrants.

Non-U.S. Holders

This section applies to you if
you are a “Non-U.S. Holder.” As used herein, the term “Non-U.S. Holder” means a beneficial owner of our units,
ordinary shares or warrants that is for United States federal income tax purposes:

| ● | a non-resident alien individual (other than certain former                       
 citizens and residents of the United States subject to U.S. tax as expatriates); |

| ● | a foreign corporation; or |

| ● | an estate or trust that is not a U.S. Holder; |

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but generally does not include an individual who
is present in the United States for 183 days or more in the taxable year of the disposition of our units, ordinary shares or warrants.
If you are such an individual, you should consult your own tax advisor regarding the United States federal income tax consequences to
you of the acquisition, ownership and disposition of our securities.

Dividends (including, as described
under “— U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated
as dividends) paid or deemed paid to a Non-U.S. Holder in respect of our ordinary shares generally will not be subject