Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 337

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 337
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. holder’s particular circumstances, we or the applicable withholding agent may not be able to determine whether (or to what extent) a Non -U.S. holder is treated as receiving a dividend for U.S. federal income tax purposes. Therefore, we or the applicable withholding agent may withhold tax at a rate of 30% (or such lower rate as may be specified by an applicable income tax treaty) on the gross amount of any consideration paid to a Non -U.S. holder in redemption of such Non -U.S. holder’s NorthView Common Stock, unless (i) we or the applicable withholding agent have established special procedures allowing Non -U.S. holders to certify that they are exempt from such withholding tax and (ii) such Non -U.S. holders are able to certify that they meet the requirements of such exemption (e.g., because such Non -U.S. holders are not treated as receiving a dividend under the Section 302 tests described above under the section entitled “ — Redemption of NorthView Common Stock”). However, there can be no assurance that we or any applicable withholding agent will establish such special certification procedures. If we or an applicable withholding agent withhold excess amounts from the amount payable to a Non -U.S. holder, such Non -U.S. holder generally may obtain a refund of any such excess amounts by timely filing an appropriate claim for refund with the IRS. Non -U.S. holders should consult their own tax advisors regarding the application of the foregoing rules in light of their particular facts and circumstances and any applicable procedures or certification requirements. The withholding tax described above does not apply to dividends paid to a Non -U.S. holder who provides an IRS Form W -8ECIcertifying that the dividends are effectively connected with the Non -U.S. holder’s conduct of a trade or business within the United States. Instead, the effectively connected dividends will be subject to regular U.S. federal income tax as if the Non -U.S. holder were a U.S. resident, subject to an applicable income tax treaty providing otherwise. A corporate Non -U.S. holder that is receiving effectively connected dividends may also be subject to an additional “branch profits tax” imposed at a rate of thirty percent (30%) (or a lower applicable income tax treaty rate). Taxation of Redemption Treated as a Sale of NorthView Common Stock.If a redemption of a Non -U.S. holder’s shares of NorthView Common Stock is treated as a sale of NorthView Common Stock, as discussed above under the section entitled “