Company: PFSA
Filing Date: 2025-04-03
Form Type: S-4/A
Source: 0001213900-25-028544
Chunk: 344

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: S-4/A
Chunk 344
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 property that can produce U.S. -sourcedividends or interest beginning on January 1, 2019, but on December 13, 2018, the IRS released proposed regulations that, if finalized in their proposed form, would eliminate the obligation to withhold on gross proceeds. Although these proposed Treasury Regulations are not final, taxpayers generally may rely on them until final Treasury Regulations are issued. In general, no such withholding will be required with respect to a U.S. holder or an individual Non -U.S. holder that timely provides the certifications required on a valid IRS Form W -9or a valid IRS Form W -8, respectively. Holders potentially subject to withholding include “foreign financial institutions” (which is broadly defined for this purpose and in general includes investment vehicles) and certain other non -U.S. entities unless various U.S. information reporting and due diligence requirements (generally relating to ownership by U.S. persons of interests in or accounts with those entities) have been satisfied, or an exemption applies (typically certified as to by the delivery of a properly completed IRS Form W -8BEN-E). If FATCA withholding is imposed, a beneficial owner that is not a foreign financial institution generally will be entitled to a refund of any amounts withheld by filing a U.S. federal income tax return (which may entail significant administrative burden). Foreign financial institutions located in jurisdictions that have an intergovernmental agreement with the United States governing FATCA may be subject to different rules. Non -U.S. holders of NorthView Common Stock should consult their tax advisors regarding the effects of FATCA on a redemption of NorthView Common Stock and Non -U.S. holders of New Profusa Common Stock should consult their tax advisors regarding the effects of FATCA on their ownership of New Profusa Common Stock. 176 UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION NorthView is providing the following unaudited pro forma condensed combined financial information to aid you in your analysis of the financial aspects of the Business Combination. The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S -X, as amended by the Final Rule, Release No. 33 -10786, “Amendments to the Financial Disclosures about Acquired and Disposed Businesses,” and presents the combination of the historical financial information of NorthView and Profusa adjusted to give effect to the Business Combination and the other events contemplated by the Merger Agreement. NorthView is a blank check