Company: RCUS
Filing Date: 2025-10-31
Form Type: 424B5
Source: 0001193125-25-260836
Chunk: 22

Company: Arcus Biosciences, Inc.
Filing Date: 2025-10-31
Form: 424B5
Chunk 22
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 not anticipate becoming, a USRPHC. Because the determination of whether we are a USRPHC depends, however, on the fair market value of our USRPIs relative to the fair market value of our non-U.S.real property interests and our other business assets, there can be no assurance we currently are not a USRPHC or will not become one in the future. Even if we are or were to become a USRPHC, gain arising from the sale or other taxable disposition of our common stock by a Non-U.S.Holder will not be subject to U.S. federal income tax if our common stock is “regularly traded,” as defined by applicable Treasury Regulations, on an established securities market, and such Non-U.S. Holderowned, actually and constructively, 5% or less of our common stock throughout the shorter of the five-year period ending on the date of the sale or other taxable disposition or the Non-U.S.Holder’s holding period. Non-U.S.Holders should consult their tax advisors regarding any applicable tax treaties that may provide for different rules. Information Reporting and Backup Withholding Payments of dividends on our common stock will not be subject to backup withholding, provided the Non-U.S. Holdercertifies its non-U.S.status, such as by furnishing a valid IRS Form W-8BEN, W-8BEN-Eor W-8ECI,or otherwise establishes an exemption. However, information returns are required to be filed with the IRS in connection with any distributions on our common stock paid to the Non-U.S.Holder, regardless of whether such distributions constitute dividends or whether any tax was actually withheld. In addition, proceeds of the sale or other taxable disposition of our common stock within the United States or conducted through certain U.S.-related brokers generally will not be subject to backup withholding or information reporting if the applicable withholding agent receives the certification described above or the Non-U.S.Holder otherwise establishes an exemption. Proceeds of a disposition of our common stock conducted through a non-U.S.office of a non-U.S. brokerthat does not have certain enumerated relationships with the United States generally will not be subject to backup withholding or information reporting. S-17

Copies of information returns that are filed with the IRS may also be made available under the provisions of
an applicable treaty or agreement to the tax authorities of the country in which the Non-U.S. Holder resides or is established.

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may