ASPCU · A SPAC III Acquisition Corp.

Summary

A SPAC III Acquisition Corp. made available its PFIC Annual Information Statement for fiscal year 2025 to Class A ordinary shareholders on March 30, 2026, providing per-share ordinary earnings data for QEF election purposes.

Key takeaways

• Company made PFIC Annual Statement available to Class A shareholders on March 30, 2026 for 2025 taxable year.
• Company believes it qualifies as PFIC for U.S. tax purposes for year ended December 31, 2025.
• Per-share ordinary earnings: Segment 1 (Jan 1-Oct 26, 300 days, 8,055,000 shares) $0.000616487; Segment 2 (Oct 27-Dec 31, 65 days, 2,337,581 shares) $0.002124334.
• No net capital gains reported in either segment.
• No cash or property distributions during 2025; share redemptions treated as dispositions.
• Shareholders must make individual QEF elections and consult tax advisors.