Company: BLLN
Filing Date: 2025-06-20
Form Type: DRS
Source: 0000950123-25-006095
Chunk: 258

Company: BillionToOne, Inc.
Filing Date: 2025-06-20
Form: DRS
Chunk 258
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 A common stock. Any excess will be treated as capital gain and such
gain will be subject to the treatment described below under the section titled “—Gain on sale or other disposition of Class A common stock.” Any such distributions will also be subject to the discussion below under the section
titled “—Backup withholding and information reporting” and “—Foreign account tax compliance act.”

Any dividend paid to a non-U.S. holder on our Class A common stock that is not effectively connected with a non-U.S. holder’s conduct of a trade or business in the United States will
generally be subject to U.S. withholding tax at a 30% rate. The withholding tax might apply at a reduced rate, however, under the terms of an applicable income tax treaty between the United States and the
non-U.S. holder’s country of residence. You should consult your own tax advisors regarding your entitlement to benefits under a relevant income tax treaty. Generally, in order for the applicable
withholding agent to withhold tax at a lower treaty rate, a non-U.S. holder must certify its entitlement to treaty benefits. A non-U.S. holder generally can meet this
certification requirement by providing an IRS Form W-8BEN, W-8BEN-E or other appropriate IRS
W-8 form (or any successor or substitute form thereof) to the applicable withholding agent. If the non-U.S. holder holds the stock through a financial institution or
other agent acting on the holder’s behalf, the holder will be required to provide appropriate documentation to the holder’s agent. The holder’s agent will then be required to provide certification to the applicable withholding agent,
either directly or through other intermediaries. Any such certifications provided to an applicable withholding agent or intermediary must be updated periodically. If you are eligible for a reduced rate of U.S. federal withholding tax under an income
tax treaty, you may generally obtain a refund or credit of any excess amounts withheld by filing an appropriate claim for a refund with the IRS in a timely manner.

Dividends received by a non-U.S. holder that are effectively connected with a U.S. trade or business conducted by the non-U.S. holder, and if required by an applicable income tax treaty between the United States and the

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non-U.S.holder’s country of residence, are attributable to a permanent establishment or fixed base maintained by the non-U.S.holder in the United States, are not subject to U.S. withholding tax. To obtain this exemption, a non-U