Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 191

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 191
---
 market value. Such stock generally will be “regularly traded”
for any calendar year during which such stock is traded, other than in de minimis quantities, on at least 15 days during each calendar
quarter, but no assurances can be given in this regard with respect to the Class A Ordinary Shares. U.S. Holders should consult their
own tax advisors regarding the availability and tax consequences of a mark-to-market election in respect of the Class A Ordinary Shares
under their particular circumstances.

If the Company is a PFIC and,
at any time, has a foreign subsidiary that is classified as a PFIC, U.S. Holders generally would be deemed to own a portion of the
shares of such lower-tier PFIC, and generally could incur liability for the deferred tax and interest charge described above if the Company
were to receive a distribution from, or dispose of all or part of the Company’s interest in, the lower-tier PFIC (even though such
U.S. Holder would not receive the proceeds of those distributions or dispositions) or the U.S. Holders otherwise were deemed
to have disposed of an interest in the lower-tier PFIC. A mark-to-market election generally would not be available with respect to
such lower-tier PFIC. U.S. Holders are urged to consult their own tax advisors regarding the tax issues raised by lower-tier
PFICs.

A U.S. Holder that owns
(or is deemed to own) shares in a PFIC during any taxable year of the U.S. Holder, may have to file an IRS Form 8621 (whether
or not a mark-to-market election is or has been made) with such U.S. Holder’s U.S. federal income tax return and provide
any such other information as may be required by the U.S. Treasury Department. Failure to do so, if required, will extend the statute
of limitations until such required information is furnished to the IRS.

The rules dealing with
PFICs and mark-to-market elections are very complex and are affected by various factors in addition to those described above. Accordingly,
U.S. Holders of Company Securities should consult their own tax advisors concerning the application of the PFIC rules to the
Company Securities under the U.S. Holders’ particular circumstances.

Information Reporting and Backup Withholding

In general, information reporting
requirements may apply to dividends received by U.S. Holders of the Class A Ordinary Shares (including constructive dividends), and
the proceeds received on sale or other taxable