Company: NIVFW
Filing Date: 2025-08-22
Form Type: DRS
Source: 0001213900-25-079717
Chunk: 172

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-22
Form: DRS
Chunk 172
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 Memorandum and Articles of Association also
authorize the Board of Directors to establish from time to time one or more series of preferred shares and to determine, with respect
to any series of preferred shares, the terms and rights of that series, including:

| ● | the designation of the series; |

| ● | the number of shares of the series; |

| ● | the dividend rights, dividend rates, conversion rights, voting rights; and |

| ● | the rights and terms of redemption and liquidation preferences. |

The Board of Directors may
issue preferred shares without action by its shareholders to the extent authorized but unissued. Issuance of these shares may dilute the
voting power of holders of Class A Ordinary Shares and Class B Ordinary Shares.

Anti-Takeover Provisions

Some provisions of the Memorandum
and Articles of Association may discourage, delay or prevent a change of control of the Company or management that shareholders may consider
favorable, including (i) provisions that authorize the Board of Directors to issue preferred shares in one or more series and to designate
the price, rights, preferences, privileges and restrictions of such preferred shares without any further vote or action by its shareholders;
and (ii) provisions providing that directors may not be removed by the shareholders except for cause.

Preferred Shares

Subject to applicable law
and the Memorandum and Articles of Association, the Board of Directors may issue Preferred Shares with such preferred rights as they shall
determine. The rights, privileges, restrictions and conditions attaching to the Preferred Shares shall be stated in the Memorandum and
Articles of Association, which shall be amended accordingly prior to the issue of such Preferred Shares.

<div align='center'>97

TAXATION</div>

The following is a general summary of the material U.S. federal income tax consequences relevant to an investment in our Ordinary Shares. The discussion is not intended to be, nor should it be construed as, legal or tax advice to any particular prospective purchaser. The discussion is based on laws and relevant interpretations thereof as of the date of this prospectus, all of which are subject to change or different interpretations, possibly with retroactive effect. The discussion does not address U.S. state or local tax laws. You should consult your own tax advisors with respect to the consequences of acquisition, ownership and disposition of our Ordinary Shares.

This discussion is based on
provisions of the Code, the Treasury Regulations promulgated thereunder (whether final, temporary, or proposed), administrative rulings
of the IRS, and judicial