Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 45

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 45
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 in income under a mark-to-market election, as well as gain on the actual sale or other disposition of the ordinary shares, will
be treated as ordinary income. Ordinary loss treatment will also apply to the deductible portion of any mark-to-market loss on our ordinary
shares, as well as to any loss realized on the actual sale or disposition of our ordinary shares, to the extent the amount of such loss
does not exceed the net mark-to-market gains for such ordinary shares previously included in income. A U.S. Holder’s basis in our
ordinary shares will be adjusted to reflect any mark-to-market income or loss. If a U.S. Holder makes a mark-to-market election, any distributions
we make would generally be subject to the rules discussed above under “-Distributions on Our Ordinary Shares,” except
the lower rates applicable to qualified dividend income would not apply.

<div align='center'>S-26</div>

The mark-to-market election
is available only for “marketable stock,” which is stock that is regularly traded on a qualified exchange or other market,
as defined in applicable U.S. Treasury regulations. Our ordinary shares are expected to qualify as marketable stock for purposes of the
PFIC rules, but there can be no assurance that our ordinary shares will be “regularly traded” for purposes of these rules.
Because a mark-to-market election cannot be made for equity interests in any Lower-Tier PFICs, a U.S. Holder that does not make the applicable
QEF elections generally will continue to be subject to the Excess Distribution Rules with respect to its indirect interest in any Lower-Tier
PFICs as described above, even if a mark-to-market election is made for us.

If a U.S. Holder does not
make a mark-to-market election (or a QEF election, as discussed above) effective from the first taxable year of a U.S. Holder’s
holding period for our ordinary shares in which we are a PFIC, then the U.S. Holder generally will remain subject to the Excess Distribution
Rules. A U.S. Holder that first makes a mark-to-market election with respect to our ordinary shares in a later year will continue to be
subject to the Excess Distribution Rules during the taxable year for which the mark-to-market election becomes effective, including with
respect to any mark-to-market gain recognized at the end of that year. In subsequent years for which a valid mark-to-mark election remains
in effect, the Excess Distribution Rules generally will not