Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 167

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 167
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 assurance that the IRS will not challenge the U.S. federal income tax treatment described below or that, if challenged, such treatment will be sustained by a court.

This summary is limited to considerations relevant to U.S. Holders that hold the Company Securities as “capital assets” within the meaning of section 1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example:

| ● | banks or other financial institutions, underwriters, or insurance companies; |

| ● | traders in securities who elect to apply a mark-to-market method of 
 accounting;                                                         |

| ● | real estate investment trusts and regulated investment companies; |

| ● | tax-exempt organizations, qualified retirement plans, individual retirement 
 accounts, or other tax- deferred accounts;                                  |

| ● | expatriates or former citizens or long-term residents of the United States; |

| ● | subchapter S corporations, partnerships or other pass-through entities 
 or investors in such entities;                                         |

| ● | any holder that is not a U.S. Holder; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor trusts; |

| ● | persons subject to the alternative minimum tax; |

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| ● | U.S. persons whose “functional currency” is not the 
 U.S. dollar;                                        |

| ● | persons who receive stock of the Company through the issuance of restricted                            
 share under an incentive plan or through a tax-qualified retirement plan or otherwise as compensation; |

| ● | U.S. shareholders of controlled foreign corporations, as those 
 terms are defined in Sections 951(b) and 957(a), respectively; |

| ● | persons who own (directly or through attribution) 5% or more (by vote             
 or value) of the outstanding Class A Ordinary Shares (excluding treasury shares); |

| ● | holders holding ASCA securities, or, after the Business Combination,                                 
 the Company Securities, as a position in a “straddle,” as part of a “synthetic security” or “hedge,” 
 as part of a “conversion transaction,” or other integrated investment or risk reduction transaction. |

As used in this prospectus, the term “U.S. Holder” means a beneficial owner of the