StoneBridge Acquisition II Provides PFIC Annual Statement for 2025

What Happened On September 21, 2026, StoneBridge Acquisition II Corporation announced (via Form 8-K Item 8.01) that it made available its Passive Foreign Investment Company (PFIC) Annual Information Statement for the taxable year ended December 31, 2025 to holders of the Company’s Class A ordinary shares. The PFIC Annual Statement is intended to assist U.S. shareholders who wish to make a qualified electing fund (QEF) election under Section 1295 of the Internal Revenue Code. The Company stated that providing the statement is not an admission that it is, or was, a PFIC.

Key Details

• Date made available: September 21, 2026.
• Taxable year covered: Year ended December 31, 2025.
• Purpose: To assist Class A shareholders who may want to make a QEF election under Section 1295 of the U.S. Internal Revenue Code.
• Filing: The PFIC Annual Information Statement is included as Exhibit 99.1 to the Form 8-K.

Why It Matters PFIC status and QEF elections affect how U.S. shareholders are taxed on gains and distributions from foreign entities. By providing the PFIC Annual Information Statement, the company gives U.S. holders the data they may need to make an informed QEF election and meet U.S. tax reporting obligations. However, the company expressly did not concede PFIC status for 2025 (or any other year), and shareholders should consult their own tax advisors about the tax treatment and whether to elect QEF.