Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 326

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 326
---
 any aspect of state, local or non -U.S. taxation, or any U.S. federal taxes other than income taxes (such as gift and estate taxes). We have not sought, and do not expect to seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements in this discussion. All holders are urged to consult their own tax advisors with respect to the application of U.S. federal tax laws to their particular situation, as well as any tax consequences arising under the laws of any state, local or non -U.S. jurisdiction. A U.S. holder is a beneficial owner of NorthView Common Stock, Profusa Common Stock or New Profusa Common Stock who, or that, is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) organized in or under the laws of the United States, any state thereof or the District of Columbia; •an estate the income of which is subject to U.S. federal income taxation regardless of its source; or •a trust if (i) a court within the United States is able to exercise primary supervision over the administration of such trust, and one or more such U.S. persons have the authority to control all substantial decisions of such trust or (ii) it has a valid election in effect under Treasury Regulations to be treated as a United States person. A Non -U.S. holder is a beneficial owner of NorthView Common Stock, Profusa Common Stock or New Profusa Common Stock who, or that, is, for U.S. federal income tax purposes: •a non -residentalien individual, other than certain former citizens and residents of the United States subject to U.S. tax as expatriates; •a foreign corporation; or •an estate or trust that is not a U.S. holder. Adoption of the Proposed Charter Holders of NorthView Common Stock are not expected to recognize any gain or loss under U.S. federal income tax laws as a result of the adoption of the Proposed Charter in connection with the Business Combination. It is expected that each such holder would have the same basis in its New Profusa Common Stock after the adoption of the