Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 164

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 164
---
 this summary, a Non-U.S.
Holder is any beneficial owner of our Common Stock, other than a partnership, that is not:

| ● | 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 under the laws of the United States, any state therein or the District of Columbia;        |
| ● | a trust if it (i) is subject to the primary supervision of a U.S. court                                                              
 and one of more U.S. persons have authority to control all substantial decisions of the trust or (ii) has a valid election in effect 
 under applicable U.S. Treasury regulations to be treated as a U.S. person; or                                                        |
| ● | an estate whose income is subject to U.S. income tax regardless of                                                                   
 source.                                                                                                                              |

If you are a non-U.S. citizen that is an individual,
you may, in many cases, be treated as a resident alien, as opposed to a non-resident alien, by virtue of being present in the United
States for at least 31 days in the calendar year and for an aggregate of at least 183 days during a three-year period ending in the current
calendar year. For these purposes, all the days present in the current year, one-third of the days present in the immediately preceding
year, and one-sixth of the days present in the second preceding year are counted. Resident aliens are subject to U.S. federal income
tax as if they were U.S. citizens. Such an individual is urged to consult his or her own tax advisor regarding the U.S. federal income
tax consequences of the ownership or disposition of our Common Stock.

Dividends

As discussed under “Dividend Policy”
above, we do not currently expect to declare or pay dividends to our Common Stockholders in the foreseeable future. In the event that
we do make distributions of cash or other property on our Common Stock, those distributions will constitute dividends for U.S. federal
income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income
tax principles. Amounts not treated as dividends for U.S. federal income tax purposes will constitute a return of capital, which will
first reduce a Non-U.S. Holder’s adjusted tax basis in shares of our Common Stock, but not below zero. Any remaining excess will
be treated as