Company: BRSL
Filing Date: 2025-02-25
Form Type: 20-F
Source: 0001619762-25-000007
Chunk: 117

Company: Brightstar Lottery PLC
Filing Date: 2025-02-25
Form: 20-F
Item: Item 10
Chunk 117
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, thrifts, mutual funds, and other financial institutions;
•regulated investment companies;
•real estate investment trusts;
•traders in securities that elect to apply a mark-to-market method of accounting;
•broker-dealers;
•tax-exempt organizations and pension funds;
•U.S. holders that own (directly, indirectly, or constructively) 10% or more of the Company’s stock (by vote or value);
•insurance companies;
•dealers or brokers in securities or foreign currency;
•individual retirement and other deferred accounts;
•U.S. holders whose functional currency is not the U.S. dollar;
•U.S. expatriates;
•“passive foreign investment companies” or “controlled foreign corporations”;
•persons subject to the alternative minimum tax;
•U.S. holders that hold their shares as part of a straddle, hedging, conversion, constructive sale or other risk reduction transaction; and
•U.S. holders that received their shares through the exercise of employee stock options or otherwise as compensation or through a tax-qualified retirement plan.
This discussion does not address any non-income tax considerations or any state, local or non-U.S. tax consequences. For purposes of this discussion, a “U.S. holder” means a beneficial owner of the Parent’s ordinary shares that is, for U.S. federal income tax purposes:

•an individual who is a citizen or resident of the U.S.;
•a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in the U.S. or under the laws of the U.S., any state thereof or the District of Columbia;
•an estate, the income of which is includible in gross income for U.S. federal income tax purposes regardless of its source; or
•a trust if: (1) a court within the U.S. is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust; or (2) the trust has a valid election in effect to be treated as a U.S. person for U.S. federal income tax purposes.

This discussion does not purport to be a comprehensive analysis or description of all potential U.S. federal income tax considerations. Each of the Parent’s shareholders is urged to consult with such shareholder’s tax advisor with respect to the particular tax consequences of the ownership and disposition of the Parent’s ordinary shares to such shareholder.
If a partnership, including for this purpose