Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 361

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 361
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 and to the extent the amount of the distribution exceeds the U.S. Holder’s tax basis, the excess will be taxed as capital gain recognized on a sale or exchange as described below under “ — Sale, Exchange, Redemption or Other Taxable Disposition of Shares of BLAC Common Stock.” Sale, Exchange, Redemption or Other Taxable Disposition of Shares of BLAC Common Stock A U.S. Holder generally will recognize gain or loss on the sale, taxable exchange, or other taxable disposition of BLAC Common Stock. Any such gain or loss will be capital gain or loss and will be long -termcapital gain or loss if the U.S. Holder’s holding period for BLAC Common Stock so disposed of exceeds one year. The amount of gain or loss recognized will generally be equal to the difference between (i) the sum of the amount of cash and the fair market value of any property received in such disposition and (ii) the U.S. Holder’s adjusted tax basis in its BLAC Common Stock so disposed of. A U.S. Holder’s adjusted tax basis in its shares of BLAC Common Stock will generally equal the U.S. Holder’s acquisition cost for such shares (or, in the case of BLAC Common Stock received upon exercise of a warrant, the U.S. Holder’s initial basis for such BLAC Common Stock, as discussed below), less any prior distributions treated as a return of capital. Long -termcapital gains recognized by non -corporateU.S. Holders are generally eligible for reduced rates of tax. If the U.S. Holder’s holding period for BLAC Common Stock so disposed of is one year or less, any gain on a sale or other taxable disposition of the shares would be subject to short -termcapital gain treatment and would be taxed at ordinary income tax rates. The deductibility of capital losses is subject to limitations. Non-U .S. Holders U.S. Federal Income Tax Consequences to Non-U .S. Holders of BLAC Common Stock Exercising Redemption Rights The characterization for U.S. federal income tax purposes of the redemption of a Non -U.S. Holder’s Common Stock as a sale or exchange under Section 302 of the Code or a distribution under Section 301 of the Code with respect to shares of BLAC Common Stock will generally correspond to the U.S. federal income tax characterization of such a redemption of a U.S. Holder’s BLAC Common Stock, as described above, and the corresponding consequences will be as described below. Redemption Treated as Sale or