Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 298

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 298
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SEQUENCES ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER
THE LAWS OF ANY U.S. STATE, LOCAL, NON-U.S. OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE INCOME TAX TREATY.

U.S. Holders

For purpose of
this discussion, a “U.S. holder” is a beneficial owner of FutureTech securities who is, or that is 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) created  
 or organized in or under the laws of the United States, 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 U.S. court can exercise primary supervision over the administration of such trust and                                
 one or more U.S. persons have the authority to control all substantial decisions of the trust or (2) it has a valid election in place 
 to be treated as a U.S. person.                                                                                                       |

ALL HOLDERS OF
FUTURETECH SECURITIES SHOULD CONSULT THEIR TAX ADVISORS REGARDING THE TAX CONSEQUENCES OF THE BUSINESS COMBINATION AND RELATED TRANSACTIONS
TO THEM, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE, LOCAL, NON-U.S. AND OTHER TAX LAWS.

Redemption of FutureTech Common Stock Pursuant to the FutureTech Stockholder Redemption

In the event
that a U.S. holder’s shares of FutureTech Common Stock are redeemed for cash pursuant to the FutureTech Stockholder Redemption,
subject to the PFIC rules discussed below “— Passive Foreign Investment Company Status,” the treatment of the
redemption for U.S. federal income tax purposes depends on whether the redemption qualifies as a sale of the shares of FutureTech Common
Stock under Section 302 of the Code. Whether a redemption qualifies for sale treatment will depend largely on the total number of shares
of FutureTech Common Stock treated as held by the U.S. holder relative to all of the shares of FutureTech Common Stock outstanding both
before and after the redemption.

The redemption
of shares of FutureTech Common Stock generally is treated as a sale of the shares of Future