Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 225

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 225
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, even if we cease to be a PFIC.

The U.S. federal income tax
rules relating to PFICs are complex. U.S. Holders are urged to consult their own tax advisors with respect to the consequences to them
of an investment in a PFIC, any elections available with respect to the Ordinary Shares and the IRS information reporting obligations
with respect to the purchase, ownership, and disposition of the Equity Securities in the event we are determined to be a PFIC.

Tax on Net Investment Income

U.S. Holders who are individuals,
estates or trusts will generally be required to pay a 3.8% Medicare tax on their net investment income (including dividends on and gains
from the sale or other disposition of our Equity Securities), or in the case of estates and trusts on their net investment income that
is not distributed to beneficiaries of the estate or trust. In each case, the 3.8% Medicare tax applies only to the extent the U.S. Holder’s
total adjusted income exceeds applicable thresholds.

Information Reporting and Withholding

A U.S. Holder may be subject
to backup withholding at a rate of 24% with respect to cash dividends and proceeds from a disposition of Equity Securities. In general,
backup withholding will apply only if a U.S. Holder fails to comply with specified identification procedures. Backup withholding will
not apply with respect to payments made to designated exempt recipients, such as corporations and tax-exempt organizations. Backup withholding
is not an additional tax and may be claimed as a credit against the U.S. federal income tax liability of a U.S. Holder, provided that
the required information is timely furnished to the IRS. You should consult your own tax advisor regarding the application of backup
withholding and the availability of and procedures for obtaining an exemption from backup withholding in your particular circumstances.

Certain U.S. Holders with
interests in “specified foreign financial assets” (including, among other assets, our Equity Securities, unless such Equity
Securities are held on such U.S. Holder’s behalf through a financial institution) may be required to file an information report
with the IRS if the aggregate value of all such assets exceeds $50,000 on the last day of the taxable year or $75,000 at any time during
the taxable year (or such higher dollar amount as may be prescribed by applicable IRS guidance). You should consult your own tax advisor
as to the possible obligation to file such information report.

Certain U.S. Holders will