Company: OXBRW
Filing Date: 2025-02-26
Form Type: 424B5
Source: 0001493152-25-008248
Chunk: 18

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-02-26
Form: 424B5
Chunk 18
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IC for any taxable year during which a U.S. Holder holds our ordinary shares, and unless the U.S. Holder makes a mark-to-market election (as described below), the U.S. Holder will generally be subject to special tax rules that have a penalizing effect, regardless of whether we remain a PFIC, on (i) any excess distribution that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a U.S. Holder that is greater than 125 percent of the average annual distributions paid in the three preceding taxable years or, if shorter, the U.S. Holder’s holding period for the ordinary shares), and (ii) any gain realized on the sale or other disposition of ordinary shares. Under these rules,

| ● | the                                                                                        
 U.S. Holder’s gain or excess distribution will be allocated ratably over the U.S. Holder’s 
 holding period for the ordinary shares;                                                    |
| ● | the                                                                                        
 amount allocated to the current taxable year and any taxable years in the U.S. Holder’s    
 holding period prior to the first taxable year in which we are classified as a PFIC (each, 
 a “pre-PFIC year”), will be taxable as ordinary income;                                    |
| ● | the                                                                                        
 amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject   
 to tax at the highest tax rate in effect for individuals or corporations, as appropriate,  
 for that year; and                                                                         |
| ● | an                                                                                         
 additional tax equal to the interest charge generally applicable to underpayments of tax   
 will be imposed in respect of the tax attributable to each prior taxable year, other than  
 a pre-PFIC year, of the U.S. Holder.                                                       |

If we are treated as a PFIC for any taxable year during which a U.S. Holder holds our ordinary shares, or if any of our subsidiaries is also a PFIC, such U.S. Holder would be treated as owning a proportionate amount (by value) of the shares of any lower-tier PFICs for purposes of the application of these rules. U.S. Holders are urged to consult their tax advisors regarding the application of the PFIC rules to any of our subsidiaries.

| S-9 |

As an alternative to the foregoing rules, a U.S. Holder of “marketable stock” in a PFIC may make a mark-to-market election with respect to such stock, provided that such stock is “regularly traded