Company: AEMD
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001683168-25-006701
Chunk: 60

Company: AETHLON MEDICAL INC
Filing Date: 2025-09-05
Form: 424B4
Chunk 60
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 Taxable Disposition of common stock” below.

The withholding tax does not
apply to dividends paid to a Non-U.S. holder who provides a Form W-8ECI, certifying that the dividends are effectively connected with
the Non-U.S. holder’s conduct of a trade or business within the United States. Instead, the effectively connected dividends will
be subject to regular U.S. income tax as if the Non-U.S. holder were a U.S. resident, subject to an applicable income tax treaty providing
otherwise. A Non-U.S. corporation receiving effectively connected dividends may also be subject to an additional “branch profits
tax” imposed at a rate of 30% (or a lower treaty rate).

Gain on Sale, Taxable Exchange or Other Taxable Disposition of common stock. A Non-U.S. holder generally will not be subject to U.S. federal income or withholding
tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of our common stock, unless:

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Unless an applicable treaty provides
otherwise, gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates
as if the Non-U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a Non-U.S. holder that is a foreign
corporation may also be subject to an additional “branch profits tax” at a 30% rate (or lower treaty rate).

If the second bullet point above
applies to a Non-U.S. holder, gain recognized by such holder on the sale, exchange or other disposition of shares of our common stock
will be subject to tax at generally applicable U.S. federal income tax rates, and a buyer of such shares may be required to withhold
U.S. federal income tax at a rate of 15% of the amount realized upon the disposition. We expect not to be classified as a “U.S.
real property holding corporation” for U.S. federal income tax purposes. However, such determination is factual in nature and subject
to change and no assurance can be provided as to whether we will be a “U.S. real property holding corporation” for U.S. federal
income tax purposes in the future.

Information Reporting and Backup Withholding. Information returns will be filed with the IRS in connection with payments of dividends and the proceeds from
a sale or other disposition of our shares of common stock. A Non-U.S. holder may have to