Company: OXBRW
Filing Date: 2025-02-26
Form Type: 424B5
Source: 0001493152-25-008248
Chunk: 15

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-02-26
Form: 424B5
Chunk 15
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| ● | a                                                                                             
 corporation (or other entity taxable as a corporation for U.S. federal income tax purposes)   
 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, the income of which is subject to U.S. federal income taxation regardless of its      
 source; or                                                                                    |
| ● | a                                                                                             
 trust that (1) is subject to the primary supervision of a court within the United States      
 and the control of one or more U.S. persons for all substantial decisions, or (2) has a valid 
 election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person. |

| S-7 |

If a partnership (or other entity treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our ordinary shares, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. Partnerships holding our ordinary shares and their partners are urged to consult their tax advisors regarding an investment in our ordinary shares.

Taxation of Dividends and Other Distributions on Our Ordinary Shares

As discussed under “ Dividend Policy” above, we do not anticipate that any dividends will be paid in the foreseeable future. Subject to the PFIC rules discussed below, a U.S. Holder generally will be required to include in gross income, in accordance with such U.S. Holder’s method of accounting for United States federal income tax purposes, as dividends the amount of any distribution paid on the ordinary shares to the extent the distribution is paid out of our current or accumulated earnings and profits (as determined under United States federal income tax principles). Such dividends paid by us will be taxable to a corporate U.S. Holder as dividend income and will not be eligible for the dividends-received deduction generally allowed to domestic corporations in respect of dividends received from other domestic corporations. Dividends received by certain non-corporate U.S. Holders (including individuals) may be “qualified dividend income,” which is taxed at the lower capital gains rate, provided that our ordinary shares are readily tradable on an established securities market in the United States and the U.S. Holder satisfies certain holding periods and other requirements. In this regard, shares generally are considered to be readily tradable on an established securities market in the United States if they are listed on Nasdaq, as our ordinary shares are.

Distributions in excess of