Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 339

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 339
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 such Non -U.S. holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and timely provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W -8BENor IRS Form 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 NorthView Common Stock redeemed and, to the extent such distribution exceeds the Non -U.S. holder’s adjusted tax basis, as gain realized on the sale of the NorthView Common Stock, which will be treated as described below under the section entitled “ — Non -U .S. Holders — Taxation of Redemption Treated as a Sale of NorthView Common Stock.” Because it may not be certain at the time a Non -U.S. holder is redeemed whether such Non -U.S. holder’s redemption will be treated as a sale of shares or a distribution constituting a dividend, and because such determination will depend in part on a Non -U.S. holder’s particular circumstances, we or the applicable withholding agent may not be able to determine whether (or to what extent) a Non -U.S. holder is treated as receiving a dividend for U.S. federal income tax purposes. Therefore, we or the applicable withholding agent may withhold tax at a rate of 30% (or such lower rate as may be specified by an applicable income tax treaty) on the gross amount of any consideration paid to a Non -U.S. holder in redemption of such Non -U.S. holder’s NorthView Common Stock, unless (i) we or the applicable withholding agent have established special procedures allowing Non -U.S. holders to certify that they are exempt from such withholding tax and (ii) such Non -U.S. holders are able to certify that they meet the requirements of such exemption (e.g., because such Non -U.S. holders are not treated as receiving a dividend under the Section 302 tests described above under the section entitled “ — Redemption of NorthView Common Stock”). However, there can be no assurance that we or any applicable withholding agent will establish such special certification procedures. If we or an applicable withholding agent withhold excess amounts from the amount payable to a Non -U.S. holder, such Non -U.S. holder generally may obtain a refund of any such excess amounts by timely filing an appropriate claim for refund with the IRS. Non -U.S. holders should consult their own