Company: SDAWW
Filing Date: 2025-02-06
Form Type: 424B5
Source: 0001213900-25-010989
Chunk: 40

Company: SunCar Technology Group Inc.
Filing Date: 2025-02-06
Form: 424B5
Chunk 40
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 who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option 
 or otherwise as compensation;                                                                  |

| ● | persons                                                                                  
 holding our Class A Ordinary Shares through partnerships or other pass-through entities; 
 or                                                                                       |

| ● | beneficiaries                                   
 of a trust holding our Class A Ordinary Shares. |

The description below of the U.S. federal income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of Class A Ordinary Shares and you are, for U.S. federal income tax purposes,

| ● | an                                                                                                                                   
 individual who is a citizen or resident of the United States;                                                                        |
| ● | a                                                                                                                                    
 corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) organized under the laws of the United   
 States, any state thereof or the District of Columbia;                                                                               |
| ● | an                                                                                                                                   
 estate whose income 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.                                                                                                                         |

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

Prospective purchasers are urged to consult their own tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state, local, foreign and other tax consequences to them of the purchase, ownership and disposition of our Class A Ordinary Shares.

Taxation of Dividends and Other Distributions on our Class A Ordinary Shares

Subject to the PFIC (defined below) rules discussed below, the gross amount of distributions made by us to you with respect to the Class A Ordinary Shares (including the amount of any taxes withheld therefrom) will generally be includable in your gross income as dividend income on the date of receipt by you, but only to the extent that the distribution is paid out of