Company: AHL
Filing Date: 2025-03-19
Form Type: 20-F
Source: 0001267395-25-000019
Chunk: 291

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-03-19
Form: 20-F
Item: Item 10
Chunk 291
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 recipient or fails to provide its taxpayer identification number or otherwise comply with the backup withholding rules. The amount of any backup withholding from a payment to a U. S. Person will be allowed as a credit against the U. S. Person’s U. S. federal income tax liability and may entitle the U. S. Person to a refund, provided that the required information is furnished to the IRS.

Under certain circumstances, U. S. Persons owning stock in a non-U. S. corporation are required to file IRS Form 5471 with their U. S. federal income tax returns. Generally, information reporting on IRS Form 5471 is required by (i) a person who is treated as a U. S. RPII Shareholder, (ii) a 10% U. S. Shareholder of a non-U. S. corporation that is a CFC at any time during the taxable year and who owned the stock on the last day of that year on which it was a CFC and (iii) under certain circumstances, a U. S. Person who acquires stock in a non-U. S. corporation and as a result thereof owns 10% or more of the voting power or value of such non-U. S. corporation, whether or not such non-U. S. corporation is a CFC. Aspen Holdings will, upon request, provide to all U. S. Persons registered as shareholders of its Preference Shares the relevant information necessary to complete Form 5471 in the event Aspen Holdings determines this is necessary.

Certain U. S. Persons who are individuals may be required to report information relating to an interest in the Preference Shares on IRS Form 8938, subject to certain exceptions (including an exception for Preference Shares held in accounts maintained by certain financial institutions).

U. S. Persons who own directly or indirectly more than 50% of the voting power or the total value of our shares should consider their possible obligation to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts, with respect to our financial accounts. Additionally, such U. S. Persons should consider their possible obligations to annually report certain information with respect to the Form with their U. S. federal income tax returns.

U. S. Persons who fail to report the required information could be subject to substantial penalties, and, in such circumstances, the statute of limitations for assessment of tax could be suspended, in whole or part. U. S. Persons should consult their tax advisors regarding the potential application of these and