Company: SDAWW
Filing Date: 2025-02-06
Form Type: 424B5
Source: 0001213900-25-010989
Chunk: 39

Company: SunCar Technology Group Inc.
Filing Date: 2025-02-06
Form: 424B5
Chunk 39
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 than the U.S. federal income tax laws, such as the tax consequences under non-U.S. tax laws, state, local and other tax laws.

The following brief description applies only to U.S. Holders (defined below) that hold Class A Ordinary Shares as capital assets for U.S. federal income tax purposes (generally, property held for investment) and that have the U.S. dollar as their functional currency. This brief description is based on the federal income tax laws of the United States in effect as of the date of this prospectus and on U.S. Treasury regulations in effect or, in some cases, proposed, as of the date of this prospectus, as well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which change could apply retroactively and could affect the tax consequences described below.

This discussion does not address the U.S. federal estate, gift, Medicare, alternative minimum tax considerations, certain information reporting requirements pursuant to section 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), or any U.S. state or local, or non-U.S. tax considerations relating to the ownership or disposition of our Class A Ordinary Shares. This discussion, moreover, does not discuss all aspects of U.S. federal income taxation that may be important or relevant to particular investors in light of their individual investment circumstances or to investors subject to special tax situations such as:

| ● | banks; |

| ● | financial     
 institutions; |

| ● | insurance  
 companies; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | broker-dealers; |

| ● | persons                                        
 that elect to mark their securities to market; |

| ● | U.S.                                                   
 expatriates or former long-term residents of the U.S.; |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | tax-exempt 
 entities;  |

| ● | persons                             
 liable for alternative minimum tax; |

<div align='center'>S-16</div>

| ● | persons                                                                                      
 holding our Class A Ordinary Shares as part of a straddle, hedging, conversion or integrated 
 transaction;                                                                                 |

| ● | persons                                                                                    
 that actually or constructively own 10% or more of our voting power or value (including by 
 reason of owning our Class A Ordinary Shares);                                             |

| ● | persons