Company: ARAI
Filing Date: 2025-06-17
Form Type: S-1
Source: 0001641172-25-015428
Chunk: 155

Company: Arrive AI Inc.
Filing Date: 2025-06-17
Form: S-1
Chunk 155
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 shares of common stock at a
price of $13.00 per share. This information may have little or no relation to broader market demand for our common stock and thus the
subsequent public price of our common stock on Nasdaq. As a result, you should not place undue reliance on this historical private sale
price as it may differ materially from the opening public price and subsequent public price of our common stock on Nasdaq. See “Risk
Factors— Risks Related to the Ownership of Our Common Stock”.

<div align='center'>MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following discussion is a summary of the
material U.S. federal income tax considerations with respect to the acquisition, ownership and disposition of shares of our Common Stock
issued pursuant to this Offering. This summary does not provide a complete analysis of all potential U.S. federal income tax considerations
relating thereto. The information provided below is based upon provisions of the U.S. Internal Revenue Code of 1986, as amended (the
“Code”), Treasury regulations promulgated thereunder, administrative rulings, and judicial decisions currently in effect.
These authorities may change at any time, possibly retroactively, or the Internal Revenue Service (the “IRS”) might interpret
the existing authorities differently. In either case, the tax considerations of owning or disposing of our Common Stock could differ
from those described below. As a result, we cannot assure you that the tax consequences described in this discussion will not be challenged
by the IRS or will be sustained by a court if challenged by the IRS.

This summary does not address the tax considerations
arising under the laws of any non-U.S., state or local jurisdiction, or under U.S. federal gift and estate tax laws, except to the limited
extent provided below. In addition, this discussion does not address tax considerations applicable to an investor’s particular
circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks, insurance companies or other financial institutions;                                |
| ● | partnerships or entities or arrangements treated as partnerships or                        
 other pass-through entities for U.S. federal tax purposes (or investors in such entities); |
| ● | corporations that accumulate earnings to avoid U.S. federal income                         
 tax;                                                                                       |
| ● | persons subject to the alternative minimum tax or Medicare contribution                    
 tax on net investment income;                                                              |
| ● | tax-exempt organizations or tax-qualified retirement plans;