Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 209

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 209
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 treated as an excess distribution. Under these special tax rules:

| ● | the excess distribution                                                                     
 or gain will be allocated ratably over your holding period for the Class A Ordinary Shares; |

| ● | the amount allocated to                                                                                                      
 your current taxable year, and any amount allocated to any of your taxable year(s) in your holding period prior to the first 
 taxable year in which we were a PFIC, will be treated as ordinary income;                                                    |

| ● | the amount allocated to                                                                                                              
 each of your other taxable year(s) will be subject to the highest tax rate in effect for that year and the interest charge generally 
 applicable to underpayments of tax will be imposed on the resulting tax attributable to each such year; and                          |

| ● | an additional tax equal                                                                                                           
 to the interest charge generally applicable to underpayments of tax will be imposed on the tax attributable to each prior taxable 
 year, other than a pre-PFIC year.                                                                                                 |

The tax liability for amounts allocated to years prior to the year of disposition or “excess distribution” cannot be offset by any net operating losses for such years, and gains (but not losses) realized on the sale of the Class A Ordinary Shares cannot be treated as capital, even if you hold the Class A Ordinary Shares as capital assets.

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A U.S. Holder of “marketable stock” (as defined below) in a PFIC may make a mark-to-market election under Section 1296 of the U.S. Internal Revenue Code for such stock to elect out of the tax treatment discussed above. If you make a mark-to-market election for first taxable year which you hold (or are deemed to hold) Class A Ordinary Shares and for which we are determined to be a PFIC, you will include in your income each year an amount equal to the excess, if any, of the fair market value of the Class A Ordinary Shares as of the close of such taxable year over your adjusted basis in such Class A Ordinary Shares, which excess will be treated as ordinary income and not capital gain. You are allowed an ordinary loss for the excess, if any, of the adjusted basis of the Class A Ordinary Shares over their fair market value as of the close of the taxable year. Such ordinary loss, however, is allowable only to the extent of any net mark-to-market gains on the Class A Ordinary Shares included in your income for prior taxable years. Amounts included in your income under a mark-to-market