Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 296

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 296
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 is best for himself, herself or themselves in determining to recommend that stockholders vote for the proposals. In
addition, FutureTech’s officers have interests in the Business Combination that may conflict with your interests as a stockholder.
See the section entitled “Proposal No. 1 — The Business Combination Proposal — Interests of FutureTech’s Directors and Executive Officers in the Business Combination” for a further discussion of these considerations.

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

The following
is a discussion of the material U.S. federal income tax consequences for holders of FutureTech Common Stock and/or FutureTech Public Warrants
(which, for purposes of this section, are referred to collectively as the “FutureTech securities”) of electing to have FutureTech
Common Stock redeemed for cash if the Business Combination is completed. This discussion only applies to holders of FutureTech securities
that hold their FutureTech securities as capital assets for U.S. federal income tax purposes within the meaning of Section 1221 of the
Code, and does not describe all of the tax consequences that may be relevant to holders of FutureTech securities in light of their particular
circumstances, including alternative minimum taxes and the tax on net investment income, or consequences to holders who are subject to
special rules, such as:

| ● | banks, thrifts, mutual funds and other financial institutions or financial services entities; |

| ● | insurance companies; |

| ● | tax-exempt organizations, pension funds or governmental organizations; |

| ● | regulated investment companies and real estate investment trusts; |

| ● | United States expatriates and former citizens or former long-term residents of the United States; |

| ● | persons that acquired securities pursuant to an exercise of employee share options, in connection with 
 employee incentive plans or otherwise as compensation;                                                 |

| ● | dealers or traders subject to a mark-to-market method of tax accounting with respect to the FutureTech 
 securities;                                                                                            |

| ● | brokers or dealers in securities or foreign currency; |

| ● | individual retirement and other deferred accounts; |

| ● | persons holding their FutureTech securities as part of a “straddle,” hedge, conversion, constructive 
 sale or other risk reducing transactions;                                                            |

| ● | persons that directly, indirectly or constructively own 10% or more (by vote or value) of our shares; |

| ● | persons who purchase or sell their shares as part of a wash sale