Company: NMP
Filing Date: 2025-07-02
Form Type: 424B4
Source: 0001213900-25-060721
Chunk: 266

Company: NMP Acquisition Corp.
Filing Date: 2025-07-02
Form: 424B4
Chunk 266
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 is subject to U.S. federal income taxation regardless of its source or (iv) a trust if (A) 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 (B) it has in effect a valid election to be treated as a U.S. person. Taxation of Distributions Subject to the passive foreign investment company (“PFIC”) rules discussed below, a U.S. holder generally will be required to include in gross income any distribution paid on our ordinary shares that is treated as a dividend for U.S. federal income tax purposes. A distribution on such shares generally will be treated as a dividend for U.S. federal income tax purposes to the extent the distribution is paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles). Such dividends paid by us will be taxable to a corporate U.S. holder at regular rates and will not be eligible for the dividends -receiveddeduction generally allowed to domestic corporations in respect of dividends received from other domestic corporations. Distributions in excess of such earnings and profits generally will be applied against and reduce the U.S. holder’s basis in its ordinary shares (but not below zero) and, to the extent in excess of such basis, will be treated as gain from the sale or exchange of such ordinary shares. With respect to non -corporateU.S. holders, under tax laws currently in effect, dividends generally will be taxed at the lower applicable long -termcapital gains rate (see “— Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Rights” below) only if our ordinary shares are readily tradable on an established securities market in the United States and certain other requirements are met (including a requirement that the Company is not a PFIC in (i) the year the dividend is paid or (ii) the immediately preceding tax year). U.S. holders should consult their own tax advisors regarding the availability of the lower rate for any dividends paid with respect to our ordinary shares. Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Rights Subject to the PFIC rules discussed below, upon a sale or other taxable disposition of our Class A ordinary shares, or rights which, in general, would include a redemption of Class A ordinary shares as described below, and including as a result of a dissolution and liquid