Company: NMP
Filing Date: 2025-06-05
Form Type: S-1/A
Source: 0001213900-25-051324
Chunk: 265

Company: NMP Acquisition Corp.
Filing Date: 2025-06-05
Form: S-1/A
Chunk 265
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 a controlling interest in any such lower -tierPFIC and thus there can be no assurance we will be able to cause the lower -tierPFIC to provide the required information. Additionally, U.S. holders generally will not be able to make a mark -to -marketelection with respect to a lower -tierPFIC. U.S. holders are urged to consult their own tax advisors regarding the tax issues raised by lower -tierPFICs. A U.S. holder that owns (or is deemed to own) shares in a PFIC during any taxable year of the U.S. holder, may have to file an IRS Form 8621 (whether or not a QEF or market -to -marketelection is made) and such other information as may be required by the U.S. Treasury Department. Failure to do so, if required, will extend the statute of limitations until such required information is furnished to the IRS. The rules dealing with PFICs and with the QEF and mark -to -marketelections are very complex and are affected by various factors in addition to those described above. Accordingly, U.S. holders of our Class A ordinary shares should consult their own tax advisors concerning the application of the PFIC rules to our Class A ordinary shares under their particular circumstances. Tax Reporting Certain U.S. holders may be required to file an IRS Form 926 (Return of a U.S. Transferor of Property to a Foreign Corporation) to report a transfer of property (including cash) to us. Substantial penalties may be imposed on a U.S. holder that fails to comply with this reporting requirement. Furthermore, certain U.S. holders who are individuals and to the extent provided in future Treasury regulations, certain entities, will be required to report information with respect to such U.S. holder’s investment in “specified foreign financial assets” on IRS Form 8938, subject to certain 168 exceptions. An interest in the Company constitutes a specified foreign financial asset for these purposes. Persons who are required to report specified foreign financial assets and fail to do so may be subject to substantial penalties. Potential Investors are urged to consult with their own tax advisors regarding the foreign financial asset reporting obligations and their application to an investment in Class A ordinary shares and rights. Each U.S. holder is urged to consult with its own tax advisor regarding this reporting obligation. Non-U .S. Holders This section applies to you if you are a “Non -U.S. holder.” A Non -U.S. holder is a beneficial