Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 161

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 161
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 the tax considerations
arising under the laws of any non-U.S., state or local jurisdiction, or under U.S. federal gift and estate tax laws, except to the limited
extent provided below. In addition, this discussion does not address tax considerations applicable to an investor’s particular
circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks, insurance companies or other financial institutions;                                |
| ● | partnerships or entities or arrangements treated as partnerships or                        
 other pass-through entities for U.S. federal tax purposes (or investors in such entities); |
| ● | corporations that accumulate earnings to avoid U.S. federal income                         
 tax;                                                                                       |
| ● | persons subject to the alternative minimum tax or Medicare contribution                    
 tax on net investment income;                                                              |
| ● | tax-exempt organizations or tax-qualified retirement plans;                                |
| ● | controlled foreign corporations or passive foreign investment companies;                   |
| ● | dealers in securities or currencies;                                                       |
| ● | traders in securities that elect to use a mark-to-market method of                         
 accounting for their securities holdings;                                                  |
| ● | persons that own, or are deemed to own, more than 5% of our capital                        
 stock (except to the extent specifically set forth below);                                 |
| ● | certain former citizens or former long-term residents of the United                        
 States;                                                                                    |
| ● | persons who hold our Common Stock as a position in a hedging transaction,                  
 “straddle,” “conversion transaction” or other risk reduction transaction;                  |
| ● | persons who do not hold our Common Stock as a capital asset within                         
 the meaning of Section 1221 of the Code (generally, for investment purposes); or           |
| ● | persons deemed to sell our Common Stock under the constructive sale                        
 provisions of the Code.                                                                    |

In addition, if a partnership or entity classified
as a partnership for U.S. federal income tax purposes is a beneficial owner of our Common Stock, the tax treatment of a partner in the
partnership or an owner of the entity will depend upon the status of the partner or other owner and the activities of the partnership
or other entity. Accordingly, this summary does not address tax considerations applicable to partnerships that hold our Common Stock,
and partners in such partnerships should consult their tax advisors.

INVESTORS CONSIDERING THE PURCHASE OF OUR COMMON
STOCK SHOULD CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S.