Company: RGNT
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061821
Chunk: 219

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-07-07
Form: F-1/A
Chunk 219
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 more of the shares (by vote or value) of our Company.

If a partnership (including
any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds our Equity Securities, the tax treatment
of a person treated as a partner in the partnership for U.S. federal income tax purposes generally will depend on the status of the partner
and the activities of the partnership. Partnerships (and other entities or arrangements so treated for U.S. federal income tax purposes)
and their partners should consult their own tax advisors.

EACH PROSPECTIVE INVESTOR IS ADVISED TO CONSULT HIS OR HER OWN TAX ADVISER FOR THE SPECIFIC TAX CONSEQUENCES TO THAT INVESTOR OF PURCHASING,HOLDING OR DISPOSING OF OUR EQUITY SECURITIES, INCLUDING THE EFFECTS OF APPLICABLE STATE, LOCAL, FOREIGN OR OTHER TAX LAWS AND POSSIBLE CHANGES IN THE TAX LAWS.

Taxation of Dividends Paid on Ordinary Shares

We do not intend to pay dividends
in the foreseeable future. In the event that we do pay dividends, and subject to the discussion under the heading “Passive Foreign
Investment Companies” below and the discussion of “qualified dividend income” below, a U.S. Holder, other than certain
U.S. Holders that are U.S. corporations, will be required to include in gross income as ordinary income the amount of any distribution
paid on Ordinary Shares (including the amount of any Israeli tax withheld on the date of the distribution), to the extent that such distribution
does not exceed our current and accumulated earnings and profits, as determined for U.S. federal income tax purposes. The amount of a
distribution which exceeds our earnings and profits will be treated first as a non-taxable return of capital, reducing the U.S. Holder’s
tax basis for the Ordinary Shares to the extent thereof, and then capital gain. We do not expect to maintain calculations of our earnings
and profits under U.S. federal income tax principles and, therefore, U.S. Holders should expect that the entire amount of any distribution
generally will be reported as dividend income.

In general, preferential
tax rates for “qualified dividend income” and long-term capital gains are applicable for U.S. Holders that are individuals,
estates or trusts. For this purpose, “qualified dividend income” means, inter alia, dividends received from a “qualified
foreign corporation.” A “qualified foreign corporation” is a