Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 183

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 183
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 purposes) that is created or organized 
 in or under the laws of the United States or any State thereof or the District of Columbia;                                         |

| ● | an                                                                                            
 estate the income of which is subject to U.S. federal income tax regardless of its source; or |

| ● | a                                                                                                                             
 trust (i) if a court within the United States is able to exercise primary supervision over the administration of the trust    
 and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (ii) that has a valid   
 election in effect under applicable Treasury Regulations to be treated as a U.S. person for U.S. federal income tax purposes. |

If a partnership, including
for this purpose any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes, holds the Company
Securities, the U.S. federal income tax treatment of a partner in such partnership will generally depend on the status of the partner
and the activities of the partnership. A holder that is a partnership and the partners in such partnership should consult their own tax
advisors with regard to the U.S. federal income tax consequences of ownership and disposition of the Company Securities.

THIS SUMMARY DOES NOT PURPORT
TO BE A COMPREHENSIVE ANALYSIS OR DESCRIPTION OF ALL POTENTIAL U.S. FEDERAL INCOME TAX CONSEQUENCES OF OWNERSHIP AND DISPOSITION
OF THE COMPANY SECURITIES. IN ADDITION, THE U.S. FEDERAL INCOME TAX TREATMENT OF THE BENEFICIAL OWNERS OF THE COMPANY SECURITIES
MAY BE AFFECTED BY MATTERS NOT DISCUSSED HEREIN AND DEPENDS IN SOME INSTANCES ON DETERMINATIONS OF FACT AND INTERPRETATIONS OF COMPLEX
PROVISIONS OF U.S. FEDERAL INCOME TAX LAW FOR WHICH NO CLEAR PRECEDENT OR AUTHORITY MAY BE AVAILABLE. HOLDERS OF THE COMPANY
SECURITIES SHOULD CONSULT WITH THEIR TAX ADVISORS REGARDING THE PARTICULAR TAX CONSEQUENCES TO THEM OF THE OWNERSHIP AND DISPOSITION OF
THE COMPANY SECURITIES, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL, STATE, LOCAL, AND OTHER TAX LAWS.

Distribution on the Class A Ordinary Shares

Subject to the PFIC rules
discussed below “— Passive Foreign Investment Company Status,” the gross amount of any distribution on the Class
A Ordinary Shares that is made out of the Company