Company: GEHC
Filing Date: 2025-12-02
Form Type: 424B2
Source: 0001193125-25-305442
Chunk: 44

Company: GE HealthCare Technologies Inc.
Filing Date: 2025-12-02
Form: 424B2
Chunk 44
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Except with respect to accrued but unpaid interest, which will generally be taxed as described above under “—Non-U.S. Holders—Interest,” a non-U.S. holder generally will not be subject to U.S. federal income tax (or any withholding thereof) with respect to gain, if any, recognized upon a
“Disposition” unless (i) the gain is effectively connected with the conduct of a trade or business within the United States by the non-U.S. holder and, if certain tax treaties apply, is
attributable to a permanent establishment or fixed base within the United States, or (ii) in the case of a non-U.S. holder that is a nonresident alien individual, such holder is present in the United
States for 183 or more days in the taxable year and certain other conditions are satisfied.

In the case of (i) above, any gain or
loss recognized by the non-U.S. holder on the Disposition of the notes generally will be subject to U.S. federal income tax in the same manner as if the non-U.S. holder
were a U.S. person and, in the case of a non-U.S. holder that is a foreign corporation, may also be subject to the branch profits tax discussed above. In the case of (ii) above, the non-U.S. holder will generally be subject to a 30% tax on any capital gain recognized on the Disposition of the notes (after being offset by certain U.S. source capital losses). Non-U.S. holders are urged to consult
their tax advisors with respect to the U.S. tax consequences of the ownership and Disposition of the notes.

Additional Withholding Requirements under the Foreign Account Tax Compliance Act

Withholding at a rate of 30% generally will be required in certain circumstances on interest
payable on the notes held by or through certain financial institutions (including investment funds), unless such institution (i) enters into, and complies with, an agreement with the IRS to report, on an annual basis, information with respect
to interests in, and accounts maintained by, the institution that are owned by certain U.S. persons or by certain non-U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain
payments, or (ii) if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information to its local tax authority, which will exchange such information with the U.S. authorities.
An intergovernment