Company: SDAWW
Filing Date: 2025-02-06
Form Type: 424B5
Source: 0001213900-25-010989
Chunk: 45

Company: SunCar Technology Group Inc.
Filing Date: 2025-02-06
Form: 424B5
Chunk 45
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 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) prior to the first taxable       
 year in which we were a PFIC, will be treated as ordinary income, and                                                                   |
| ● | 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.                |

In addition, non-corporate U.S. Holders will not be eligible for reduced rates of taxation on any dividends received from us (as described above under “—Taxation of Dividends and Other Distributions on our Class A Ordinary Shares”) if we are a PFIC in the taxable year in which such dividends are paid or in the preceding taxable year. The tax liability for amounts allocated to taxable 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 or other taxable disposition of the Class A Ordinary Shares cannot be treated as capital gains, even if you hold the Class A Ordinary Shares as capital assets.

<div align='center'>S-19</div>

If we are treated as a PFIC with respect to you for any taxable year, to the extent any of our subsidiaries are also PFICs or we make direct or indirect equity investments in other entities that are PFICs, you may be deemed to own a proportionate interest in such lower-tier PFICs that are directly or indirectly owned by us, and you may be subject to the adverse tax consequences described in the preceding paragraphs with respect to the shares of such lower-tier PFICs that you would be deemed to own. As a result, you may incur liability for any excess distribution described above if we receive a distribution from our lower-tier PFICs or if any shares in such lower-tier PFICs are disposed of (or deemed disposed of). You should consult your tax advisor regarding the applicability of the PFIC rules to any of our subsidiaries.

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 Code for such stock to elect out of the tax treatment