Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 337

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 337
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 is subject to limitations. Generally, the amount of gain or loss recognized by a U.S. holder is an amount equal to the difference between (i) the sum of the amount of cash and the fair market value of any property received in such disposition and (ii) the U.S. holder’s adjusted tax basis in its New Profusa Common Stock so disposed of. A U.S. holder’s adjusted tax basis in its New Profusa Common Stock generally will equal the U.S. holder’s initial tax basis in New Profusa Common Stock immediately following the Merger, less any distributions on New Profusa Common Stock treated as a return of capital. 175 Non -U .S. Holders Distributions on New Profusa Common Stock In general, any distributions New Profusa makes to a Non -U.S. holder of shares of New Profusa Common Stock, to the extent paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes and, provided such dividends are not effectively connected with the Non -U.S. holder’s conduct of a trade or business within the United States, New Profusa will be required to withhold tax from the gross amount of the dividend at a rate of 30%, unless such Non -U.S. holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W -8BENor W -8BEN-E). Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the Non -U.S. holder’s adjusted tax basis in its shares of New Profusa Common Stock and, to the extent such distribution exceeds the Non -U.S. holder’s adjusted tax basis, as gain realized from the sale or other disposition of the common stock, which will be treated as described below under “— Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of New Profusa Common Stock” below. In addition, if New Profusa determines that New Profusa is classified as a “United States real property holding corporation” (see “— Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of New Profusa Common Stock” below), New Profusa will withhold 15% of any distribution that exceeds its current and accumulated earnings and profits. Dividends New Profusa pays to a Non -U.S. holder that are