Company: NIVFW
Filing Date: 2025-05-01
Form Type: F-1/A
Source: 0001213900-25-038045
Chunk: 160

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-01
Form: F-1/A
Chunk 160
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IC for U.S. federal income tax purposes is a factual determination that must be made annually at the close of each taxable year and, thus, is subject to significant uncertainty. Moreover, there can be no assurance that the Company will timely provide a PFIC annual information statement for 2024 or going forward. The failure to provide such information on an annual basis could preclude U.S. Holders from making or maintaining a “qualified electing fund” election under Section 1295 of the Code. If the Company were determined to be a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. Holder of Class A Ordinary Shares, the U.S. Holder did not make a valid “mark-to-market” election, such U.S. Holder generally will be subject to special rules with respect to:

| ● | any gain recognized by the U.S. Holder on the sale or other disposition               
 of the Company Securities (including a redemption treated as a sale or exchange); and |

| ● | any “excess distribution” made to the U.S. Holder                                                                                  
 (generally, any distributions to such U.S. Holder during a taxable year of the U.S. Holder that are greater than 125% of           
 the average annual distributions received by such U.S. Holder in respect of the Class A Ordinary Shares during the three preceding 
 taxable years of such U.S. Holder or, if shorter, such U.S. Holder’s holding period for such ordinary shares).                     |

Under these rules:

| ● | the U.S. Holder’s gain or excess distribution will be allocated 
 ratably over the U.S. Holder’s Company Securities;              |

| ● | the amount allocated to the U.S. Holder’s taxable year in                                                                   
 which the U.S. holder recognized gain or received the excess distribution, or to the period in the U.S. Holder’s            
 holding period before the first day of the Company’s first taxable year in the Company is a PFIC, will be taxed as ordinary 
 income;                                                                                                                     |

| ● | the amount allocated to other taxable years (or portions thereof)                                                                  
 of the U.S. Holder and included in its holding period will be taxed at the highest tax rate in effect for that year and applicable 
 to the U.S. Holder; and                                                                                                            |

| ● | the interest charge generally applicable to underpayments of tax will                             
 be imposed in respect of the tax attributable to each such other taxable year of the U.S. Holder