Company: GDSTR
Filing Date: 2025-01-30
Form Type: S-4
Source: 0001213900-25-008051
Chunk: 167

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-01-30
Form: S-4
Chunk 167
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.S. Holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate as described below under “U.S. Federal Income Tax Consequences of Ownership and Disposition of New Infintium’s Common Stock — Distributions on New Infintium Common Stock”. Even if the Business Combination did not constitute a reorganization, non -U.S. Holders would not be subject to tax in the United States on the exchange of their Infintium shares unless they were present in the United States for more than 183 days during the year of the exchange or unless the gain was connected to a trade or business carried on in the United States, as discussed more fully below under U.S. “Federal Income Tax Consequences of the Ownership and Disposition of New Infintium Common Stock to Non -U.S. Holders — Sale, Exchange, Redemption or Other Taxable Disposition of New Infintium Common Stock”. Non -U.S. Holders of compensatory options should consult with their own tax advisors about the tax consequences to them of exchanging their options for options in New Infintium. THE CONCLUSIONS EXPRESSED ABOVE ARE BASED ON CURRENT LAW. FUTURE LEGISLATIVE, ADMINISTRATIVE OR JUDICIAL CHANGES OR INTERPRETATIONS, WHICH CAN APPLY RETROACTIVELY, COULD AFFECT THE ACCURACY OF THESE CONCLUSIONS. THIS DISCUSSION IS INTENDED TO PROVIDE ONLY A SUMMARY OF CERTAIN U.S. FEDERAL INCOME TAX CONSEQUENCES OF THE BUSINESS COMBINATION TO U.S. HOLDERS OF INFINITUM COMMON STOCK. IT DOES NOT ADDRESS TAX CONSEQUENCES THAT MAY VARY WITH, OR ARE CONTINGENT ON, YOUR INDIVIDUAL CIRCUMSTANCES. 86 GOLDENSTONE’S BUSINESS Unless the context otherwise requires, for purposes of this section, the terms “we,” “us,” “our,” “the Company” or “Goldenstone” refer to Goldenstone Acquisition Limited. prior to the consummation of the Business Combination. Overview Goldenstone Acquisition Limited (“we,” “us,” “our,” “Goldenstone” or the “Company”) is a Delaware corporation incorporated as a blank check company for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more businesses or entities, which we refer to herein as our “initial business combination.” Our efforts