Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 224

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 224
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 a U.S. Holder who makes a QEF election for all taxable years that such U.S. Holder has held the Ordinary Shares
while we are a PFIC, provided that we comply with specified reporting requirements. Instead, each U.S. Holder who has made such a QEF
election is required for each taxable year that we are a PFIC to include in income such U.S. Holder’s pro rata share of our ordinary
earnings as ordinary income and such U.S. Holder’s pro rata share of our net capital gains as long-term capital gain, regardless
of whether we make any distributions of such earnings or gain. In general, a QEF election is effective only if we make available certain
required information. The QEF election is made on a shareholder-by-shareholder basis and generally may be revoked only with the consent
of the IRS. We do not intend to notify U.S. Holders if we believe we will be treated as a PFIC for any tax year. In addition, we do not
intend to furnish U.S. Holders annually with information needed in order to complete IRS Form 8621 and to make and maintain a valid QEF
election for any year in which we are a PFIC. Therefore, the QEF election will not be available with respect to our Ordinary Shares.

If we were classified as
a PFIC, under Treasury Regulations, if a U.S. Holder has an option, warrant, or other right to acquire stock of a PFIC, such option,
warrant or right is considered to be PFIC stock. However, a U.S. Holder of an option, warrant or right to acquire stock of a PFIC may
not make a QEF election that will apply to the option, warrant or other right to acquire PFIC stock. In addition, under Treasury Regulations,
if a U.S. Holder holds an option, warrant or other right to acquire stock of a PFIC, the holding period with respect to shares of stock
of the PFIC acquired on exercise of such option, warrant or other right will include the period that the option, warrant or other right
was held. Each U.S. Holder should consult its own tax advisor regarding the application of the PFIC rules to our securities.

In addition, the PFIC rules
described above would not apply if we were a PFIC and a U.S. Holder made a mark-to-market election. A U.S. Holder of our Ordinary Shares
which are regularly traded on a qualifying