Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 369

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 369
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al agreement between the United States and an applicable foreign country, reports such information to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the United States and the applicable foreign country may modify these requirements. Accordingly, the entity through which BLAC securities are held will affect the determination of whether such withholding is required. Similarly, dividends in respect of, and (subject to the proposed Treasury Regulations discussed below) gross proceeds from the sale or other disposition of, BLAC securities held by an investor that is a non -financialnon -U.S. entity that does not qualify under certain exceptions will generally be subject to withholding at a rate of 30%, unless such entity either (i) certifies to the applicable withholding agent that such entity does not have any “substantial United States owners” or (ii) provides certain information regarding the entity’s “substantial United States owners”, which will in turn be provided to the U.S. Department of Treasury. THE FOREGOING DISCUSSION IS NOT A COMPREHENSIVE DISCUSSION OF ALL OF THE U.S. FEDERAL INCOME TAX CONSEQUENCES TO HOLDERS OF BLAC COMMON STOCK, RIGHTS AND WARRANTS AND OSR HOLDINGS COMMON STOCK. SUCH HOLDERS SHOULD CONSULT WITH, AND RELY SOLELY UPON, THEIR TAX ADVISORS TO DETERMINE THE SPECIFIC TAX CONSEQUENCES TO THEM OF THE MERGER, INCLUDING THE A PPLICABILITY AND EFFECT OF ANY OTHER TAX LAWS, INCLUDING BUT NOT LIMITED TO, U.S. FEDERAL ESTATE AND GIFT TAX LAWS, ANY U.S. STATE OR LOCAL OR NON -U .S. TAX LAWS AND TAX TREATIES (AND ANY POTENTIAL FUTURE CHANGES THERETO). 220 PROPOSAL NO. 1 — THE BUSINESS COMBINATION PROPOSAL BLAC is asking its stockholders to approve the Business Combination reflected by the Business Combination Agreement and certain related documents. BLAC’s stockholders should read carefully this proxy statement/prospectus in its entirety, including the sections above entitled “ The Business Combination” and “ The Business Combination Agreement,” for more detailed information concerning the Business Combination and the Business Combination Agreement. BLAC also urges our stockholders to read carefully the Business Combination Agreement in its entirety before voting on this proposal. A copy of the Business Combination Agreement is attached and incorporated by reference as Annexes A and B to this proxy statement/prospectus. Vote Required for Approval This