Company: NIVFW
Filing Date: 2025-05-29
Form Type: F-1/A
Source: 0001213900-25-048554
Chunk: 151

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-29
Form: F-1/A
Chunk 151
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 taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example:

| ● | banks or other financial institutions, underwriters, or insurance companies; |

| ● | traders in securities who elect to apply a mark-to-market method of 
 accounting;                                                         |

| ● | real estate investment trusts and regulated investment companies; |

| ● | tax-exempt organizations, qualified retirement plans, individual retirement 
 accounts, or other tax- deferred accounts;                                  |

| ● | expatriates or former citizens or long-term residents of the United States; |

| ● | subchapter S corporations, partnerships or other pass-through entities 
 or investors in such entities;                                         |

| ● | any holder that is not a U.S. Holder; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor trusts; |

| ● | persons subject to the alternative minimum tax; |

98

| ● | U.S. persons whose “functional currency” is not the 
 U.S. dollar;                                        |

| ● | persons who receive stock of the Company through the issuance of restricted                            
 share under an incentive plan or through a tax-qualified retirement plan or otherwise as compensation; |

| ● | U.S. shareholders of controlled foreign corporations, as those 
 terms are defined in Sections 951(b) and 957(a), respectively; |

| ● | persons who own (directly or through attribution) 5% or more (by vote             
 or value) of the outstanding Class A Ordinary Shares (excluding treasury shares); |

| ● | holders holding ASCA securities, or, after the Business Combination,                                 
 the Company Securities, as a position in a “straddle,” as part of a “synthetic security” or “hedge,” 
 as part of a “conversion transaction,” or other integrated investment or risk reduction transaction. |

As used in this prospectus, the term “U.S. Holder” means a beneficial owner of the Company Securities, 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 that is classified as a corporation                                                        
 for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State 
 thereof or the District of Columbia;                                                                                      |

| ● | an estate the income of which