Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 43

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 43
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ier PFIC. U.S. Holders should
consult their own tax advisors regarding the application of the PFIC rules to any of our subsidiaries.

If we are a PFIC, a U.S. Holder
of our ordinary shares may avoid taxation under the Excess Distribution Rules described above by making a “qualified electing fund”
(“QEF”) election. However, a U.S. Holder may make a QEF election with respect to our ordinary shares only if we provide U.S.
Holders on an annual basis with certain financial information specified under applicable U.S. Treasury regulations. We will endeavor to
provide U.S. Holders with the required information on an annual basis to allow U.S. Holders to make a QEF election with respect to our
ordinary shares in the event we are treated as a PFIC for any taxable year. There can be no assurance, however, that we will timely provide
such information for the current year or subsequent years. The failure to provide such information on an annual basis could prevent a
U.S. Holder from making a QEF election or result in the invalidation or termination of a U.S. Holder’s prior QEF election.

In the event we are a PFIC,
a U.S. Holder that makes a QEF election with respect to our ordinary shares would generally be required to include in income for each
year that we are treated as a PFIC the U.S. Holder’s pro rata share of our ordinary earnings for the year (which would be subject
to tax as ordinary income) and net capital gains for the year (which would be subject to tax at the rates applicable to long-term capital
gains), without regard to the amount of any distributions made in respect of our ordinary shares. Any of our net deficits or net capital
losses for a taxable year would not be passed through and included on the tax return of the U.S. Holder, however. A U.S. Holder’s
basis in our ordinary shares would be increased by the amount of income inclusions under the qualified electing fund rules. Dividends
actually paid on our ordinary shares generally would not be subject to U.S. federal income tax to the extent of prior income inclusions
and would reduce the U.S. Holder’s basis in our ordinary shares by a corresponding amount.

If we own any interests in
a Lower-Tier PFIC, a U.S. Holder generally must make a separate QEF election for each Lower-Tier PFIC, subject to our providing