Company: LGN
Filing Date: 2025-02-14
Form Type: DRS
Source: 0000950123-25-002471
Chunk: 211

Company: Legence Corp.
Filing Date: 2025-02-14
Form: DRS
Chunk 211
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 Stock as part of a straddle, appreciated financial position, synthetic      
 security, hedge, conversion transaction, wash sale or other integrated investment or risk reduction transaction. |

PROSPECTIVE INVESTORS ARE ENCOURAGED TO CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL CHANGES THERETO) TO THEIR PARTICULAR SITUATION, AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR CLASS A COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S.OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE INCOME TAX TREATY. 144

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Non-U.S.Holder Defined For purposes of this discussion, a “non-U.S.holder” is a beneficial owner of our Class A Common Stock that is not for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or 
 organized in or under the laws of the United States, any state thereof or the District of Columbia;      |

| • |     | an estate the income of which is subject to U.S. federal income tax regardless of its source; or |

| • |     | a trust (a) the administration of which is subject to the primary supervision of a U.S. court and which has                                                                                                                         
 one or more United States persons (within the meaning of Section 7701(a)(30) of the Code, a “United States person”) who have the authority to control all substantial decisions of the trust or (b) which has made a valid election 
 under applicable U.S. Treasury regulations to be treated as a United States person.                                                                                                                                                 |

If a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds our Class A Common Stock, the tax treatment of a partner in the partnership generally will depend upon the status of the partner, upon the activities of the partnership and upon certain determinations made at the partner level. Accordingly, we urge partners in partnerships (including entities or arrangements treated