EX-8.1 4 d801214dex81.htm EX-8.1

Exhibit 8.1

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JOHN W. WHITE EVAN R. CHESLER STEPHEN L. GORDON ROBERT H. BARON DAVID MERCADO CHRISTINE A. VARNEY PETER T. BARBUR MICHAEL S. GOLDMAN RICHARD HALL JULIE A. NORTH ANDREW W. NEEDHAM STEPHEN L. BURNS KATHERINE B. FORREST KEITH R. HUMMEL DAVID J. KAPPOS DANIEL SLIFKIN ROBERT I. TOWNSEND, III PHILIP J. BOECKMAN WILLIAM V. FOGG FAIZA J. SAEED RICHARD J. STARK THOMAS E. DUNN MARK I. GREENE DAVID R. MARRIOTT MICHAEL A. PASKIN ANDREW J. PITTS MICHAEL T. REYNOLDS |  | ANTONY L. RYAN GEORGE E. ZOBITZ GEORGE A. STEPHANAKIS DARIN P. MCATEE GARY A. BORNSTEIN TIMOTHY G. CAMERON KARIN A. DEMASI DAVID S. FINKELSTEIN RACHEL G. SKAISTIS PAUL H. ZUMBRO ERIC W. HILFERS GEORGE F. SCHOEN ERIK R. TAVZEL CRAIG F. ARCELLA DAMIEN R. ZOUBEK LAUREN ANGELILLI TATIANA LAPUSHCHIK ALYSSA K. CAPLES JENNIFER S. CONWAY MINH VAN NGO KEVIN J. ORSINI MATTHEW MORREALE JOHN D. BURETTA J. WESLEY EARNHARDT YONATAN EVEN BENJAMIN GRUENSTEIN JOSEPH D. ZAVAGLIA |  | 825 EIGHTH AVENUE NEW YORK, NY 10019 - 7475 TELEPHONE: + 1 - 212 - 474 - 1000 FACSIMILE: + 1 - 212 - 474 - 3700 CITYPOINT ONE ROPEMAKER STREET LONDON EC2Y 9HR TELEPHONE: + 44 - 20 - 7453 - 1000 FACSIMILE: + 44 - 20 - 7860 - 1150 |  | STEPHEN M. KESSING LAUREN A. MOSKOWITZ DAVID J. PERKINS JOHNNY G. SKUMPIJA J. LEONARD TETI, II D. SCOTT BENNETT TING S. CHEN CHRISTOPHER K. FARGO KENNETH C. HALCOM DAVID M. STUART AARON M. GRUBER O. KEITH HALLAM, III OMID H. NASAB DAMARIS HERNÁNDEZ JONATHAN J. KATZ RORY A. LERARIS KARA L. MUNGOVAN MARGARET T. SEGALL NICHOLAS A. DORSEY ANDREW C. ELKEN JENNY HOCHENBERG VANESSA A. LAVELY G.J. LIGELIS JR. MICHAEL E. MARIANI LAUREN R. KENNEDY SASHA ROSENTHAL-LARREA ALLISON M. WEIN |  | MICHAEL P. ADDIS JUSTIN C. CLARKE SHARONMOYEE GOSWAMI C. DANIEL HAAREN EVAN MEHRAN NORRIS LAUREN M. ROSENBERG MICHAEL L. ARNOLD HEATHER A. BENJAMIN MATTHEW J. BOBBY DANIEL J. CERQUEIRA ALEXANDRA C. DENNING HELAM GEBREMARIAM MATTHEW G. JONES MATTHEW M. KELLY DAVID H. KORN BRITTANY L. SUKIENNIK ANDREW M. WARK PARTNER EMERITUS SAMUEL C. BUTLER OF COUNSEL MICHAEL L. SCHLER CHRISTOPHER J. KELLY

February 5, 2021

Tax Opinion

Ladies and Gentlemen:

We have acted as your tax counsel in connection with the consent solicitation statement/prospectus included in the registration statement on Form S-4 (Registration No. 333-250941) filed with the Securities and Exchange Commission (the “Commission”) on November 25, 2020, as amended by Amendment No. 1 thereto filed with the Commission on February 5, 2021 (such registration statement, as amended, the “Registration Statement”).

We hereby confirm to you that, insofar as it relates to matters of United States federal income tax law, the discussion under the caption “Material U.S. Federal Income Tax Considerations” in the consent solicitation statement/prospectus included in the Registration Statement, subject to the qualifications, exceptions, assumptions and limitations contained herein and therein, is our opinion.

We hereby consent to the filing of this opinion with the Commission as Exhibit 8.1 to the Registration Statement. We also consent to the references to our firm under the caption “Material U.S. Federal Income Tax Considerations” in the Registration Statement. In giving this consent, we do not thereby admit that we are included in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Commission thereunder.

Very truly yours,

/s/ Cravath, Swaine & Moore LLP

Illumina, Inc.

5200 Illumina Way

San Diego, California 92122

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