Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 180

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 180
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 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’s current and accumulated earnings and profits (as determined for U.S. federal
income tax purposes) will generally be taxable to a U.S. Holder as ordinary dividend income on the date such distribution is actually
or constructively received by such U.S. Holder. Any such dividends paid to corporate