Company: ARAI
Filing Date: 2025-03-24
Form Type: S-1/A
Source: 0001641172-25-000350
Chunk: 146

Company: Arrive AI Inc.
Filing Date: 2025-03-24
Form: S-1/A
Chunk 146
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 “conversion transaction” or                                
 other risk reduction transaction;                                                                                                        |
| ● | persons                                                                                                                                  
 who do not hold our Common Stock as a capital asset within the meaning of Section 1221 of the Code (generally, for investment purposes); 
 or                                                                                                                                       |
| ● | persons                                                                                                                                  
 deemed to sell our Common Stock under the constructive sale provisions of the Code.                                                      |

In addition, if a partnership or entity classified as a partnership for U.S. federal income tax purposes is a beneficial owner of our Common Stock, the tax treatment of a partner in the partnership or an owner of the entity will depend upon the status of the partner or other owner and the activities of the partnership or other entity. Accordingly, this summary does not address tax considerations applicable to partnerships that hold our Common Stock, and partners in such partnerships should consult their tax advisors.

INVESTORS CONSIDERING THE PURCHASE OF OUR COMMON STOCK SHOULD CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S. FEDERAL INCOME AND ESTATE TAX LAWS TO THEIR PARTICULAR SITUATIONS AND THE CONSEQUENCES OF FOREIGN, STATE OR LOCAL LAWS, AND TAX TREATIES.

Consequences to U.S. Holders

The following is a summary of the U.S. federal income tax consequences that will apply to a U.S. holder of our securities. For purposes of this discussion, you are a U.S. holder if, for U.S. federal income tax purposes, you are a beneficial owner of our securities, other than a partnership, that is:

| ● | an                                                                                                                                     
 individual citizen or resident of the United States;                                                                                   |
| ● | a                                                                                                                                      
 corporation or other entity taxable as a corporation created or organized in the United States or under the laws of the United States, 
 any State thereof or the District of Columbia;                                                                                         |
| ● | an                                                                                                                                     
 estate trust whose income is subject to U.S. federal income tax regardless of its source; or                                           |
| ● | a                                                                                                                                      
 trust (x) whose administration is subject to the primary supervision of a U.S. court and which has one or more “United States          
 persons” (within the meaning of Section 7701(a)(30) of the Code) who have the authority to control all substantial decisions           
 of the trust or (y) which has made a valid election to be treated as a “United States person.”                                         |

| 64 |

Distributions

We do not anticipate paying any cash dividends on our common stock