Company: NIVFW
Filing Date: 2025-04-22
Form Type: 20-F
Source: 0001213900-25-033966
Chunk: 122

Company: NewGenIvf Group Ltd
Filing Date: 2025-04-22
Form: 20-F
Item: Item 10
Chunk 122
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 certain exceptions (including an exception for the Company Securities
held in accounts maintained by U. S. financial institutions), by attaching a complete IRS Form 8938, Statement of Specified Foreign
Financial Assets, with their tax return, for each year in which they hold the Company Securities. In addition to these requirements, U. S. Holders
may be required to annually file FinCEN Report 114 (Report of Foreign Bank and Financial Accounts) with the U. S. Department of Treasury.
U. S. Holders should consult their own tax advisors regarding information reporting requirements relating to their ownership of the
Company Securities.

Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or credit against a holder’s
U. S. federal income tax liability, if any, provided the required information is timely furnished to the IRS.

F. Dividends and Paying Agents

Not applicable.

G. Statement by Experts

Not applicable.

H. Documents on Display

We previously filed with
the SEC our shell company report on Form 20-F with respect to the Business Combination.

Since we are a “foreign
private issuer,” we are exempt from the rules and regulations under the Exchange Act prescribing the furnishing and content of proxy
statements, and our officers, directors and principal shareholders are exempt from the reporting and “short-swing” profit
recovery provisions contained in Section 16 of the Exchange Act, with respect to their purchase and sale of our shares. In addition, we
are not required to file reports and financial statements with the SEC as frequently or as promptly as U. S. companies whose securities
are registered under the Exchange Act. However, we are required to file with the SEC an Annual Report on Form 20-F containing financial
statements audited by an independent accounting firm. The SEC also maintains a website at http://www. sec. gov that contains reports and
other information that we file with or furnish electronically with the SEC.

We are subject to the periodic
reporting and other informational requirements of the Exchange Act. Under the Exchange Act, we are required to file reports and other
information with the SEC. Specifically, we are required to file annually a Form 20-F within four months after the end of each fiscal year,
which is December 31. Copies of reports and other information, when so filed, may be inspected without charge and may be obtained at prescribed
rates at the public reference facilities maintained by the SEC at