Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 324

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 324
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/prospectus and to not rely on any single financial measure. The key elements of the projections provided to us are summarized in the section titled “— Opinion of Marshall & Stevens — Financial Projections.” Vote Required for Approval This Business Combination Proposal (and consequently, the Merger Agreement and the transactions contemplated thereby, including the Business Combination) will be adopted and approved only if at least a majority of the votes cast by the stockholders present in person (which would include presence at a virtual meeting) or represented by proxy at the Special Meeting vote “FOR” the Business Combination Proposal. Failure to vote by proxy or to vote in person (which would include presence at a virtual meeting) at the Special Meeting, abstentions and broker non -voteswill have no effect on the Business Combination Proposal. Recommendation of the NorthView Board THE NORTHVIEW BOARD UNANIMOUSLY RECOMMENDS THAT NORTHVIEW’S STOCKHOLDER VOTE “FOR” THE APPROVAL OF THE BUSINESS COMBINATION PROPOSAL. 168 MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS The following is a discussion of certain material U.S. federal income tax considerations (i) to U.S. holders and Non -U.S. holders (each as defined below, and together, “holders”) of shares of NorthView Common Stock that elect to have their NorthView Common Stock redeemed for cash if the Business Combination is completed and (ii) of the Merger to holders of shares of Profusa Common Stock, and (iii) following the Business Combination, of the ownership and disposition of New Profusa Common Stock received in the Merger by U.S. holders and Non -U.S. holders of Profusa Common Stock. This discussion applies only to NorthView Common Stock and New Profusa Common Stock that is held as a “capital asset” within the meaning of Section 1221 of the Code for U.S. federal income tax purposes (generally, property held for investment). This discussion is limited to U.S. federal income tax considerations, and does not address estate or any gift tax considerations or considerations arising under the tax laws of any state, local or non -U.S. jurisdiction. This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to holders in light of their particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply if holders are subject to special rules under U.S. federal income tax law that apply to certain types of investors, such