Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 169

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 169
---
 Class A Ordinary Shares

Subject to the PFIC rules discussed below “— Passive Foreign Investment Company Status,” the gross amount of any distribution on the Class A Ordinary Shares that is made out of the Company’s current and accumulated earnings and profits (as determined for U.S. federal income tax purposes) will generally be taxable to a U.S. Holder as ordinary dividend income on the date such distribution is actually or constructively received by such U.S. Holder. Any such dividends paid to corporate U.S. Holders generally will not qualify for the dividends-received deduction that may otherwise be allowed under the Code.

<div align='center'>99</div>

Dividends
received by non-corporate U.S. Holders, including individuals, from a “qualified foreign corporation” may be eligible
for reduced rates of taxation, provided that certain holding period requirements and other conditions are satisfied. For these purposes,
a non-U.S. corporation will be treated as a qualified foreign corporation with respect to dividends paid by that corporation on
shares that are readily tradable on an established securities market in the United States. U.S. Treasury Department guidance
indicates that shares listed on Nasdaq will be considered readily tradable on an established securities market in the United States.
Even if the Class A Ordinary Shares are listed on Nasdaq, there can be no assurance that the Class A Ordinary Shares will be considered
readily tradable on an established securities market in future years. Non-corporate U.S. Holders that do not meet a minimum
holding period requirement or that elect to treat the dividend income as “investment income” pursuant to Section 163(d)(4)
of the Code (dealing with the deduction for investment interest expense) will not be eligible for the reduced rates of taxation regardless
of the Company’s status as a qualified foreign corporation. In addition, the rate reduction will not apply to dividends if the
recipient of a dividend is obligated to make related payments with respect to positions in substantially similar or related property.
This disallowance applies even if the minimum holding period has been met. Finally, the Company will not constitute a qualified foreign
corporation for purposes of these rules if it is a PFIC for the taxable year in which it pays a dividend or for the preceding taxable
year. See the discussion below under “— Passive Foreign Investment Company Status.

The amount of any dividend paid in foreign currency will be the U.S. dollar value of the foreign currency distributed by the Company, calculated by reference to the exchange rate in