Company: PFSA
Filing Date: 2025-04-03
Form Type: S-4/A
Source: 0001213900-25-028544
Chunk: 334

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: S-4/A
Chunk 334
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 if the requisite holding period is satisfied. With certain exceptions (including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and provided certain holding period requirements are met, dividends NorthView pays to a non -corporateU.S. holder generally will constitute “qualified dividend income” that will be subject to tax at the maximum tax rate accorded to long -termcapital gains. It is unclear whether the redemption rights with respect to the NorthView Common Stock described in this proxy statement/prospectus may prevent a U.S. holder from satisfying the applicable holding period requirements with respect to the dividends received deduction or the preferential tax rate on qualified dividend income, as the case may be. Taxation of Redemption Treated as a Sale of NorthView Common Stock.If a redemption of a U.S. holder’s shares of NorthView Common Stock is treated as a sale, as discussed above under the section entitled “ — Redemption of NorthView Common Stock,” a U.S. holder generally will recognize capital gain or loss in an amount equal to the difference between the amount of cash received in the redemption and the U.S. holder’s adjusted tax basis in the shares of NorthView Common Stock redeemed. A U.S. holder’s adjusted tax basis in its NorthView Common Stock generally will equal the U.S. holder’s acquisition cost less any prior distributions paid to such U.S. holder with respect to its shares of NorthView Common Stock treated as a return of capital. Any such capital gain or loss generally will be long -termcapital gain or loss if the U.S. holder’s holding period for the NorthView Common Stock so disposed of exceeds one year. It is unclear, however, whether the redemption rights with respect to the NorthView Common Stock described in this proxy statement/prospectus may suspend the running of the applicable holding period for this purpose. Long -termcapital gains recognized by non -corporateU.S. holders generally will be eligible to be taxed at reduced rates. The deductibility of capital losses is subject to limitations. U.S. holders who hold different blocks of NorthView Common Stock (shares of NorthView Common Stock purchased or acquired on different dates or at different prices) should consult their tax advisors to determine how the above rules apply to them. 171 Non-U.S. Holders This section applies to you if you are a Non -U.S. holder of Northview Common Stock. Taxation of Redemption Treated as a Distribution.If a redemption of a Non -U.S. holder’s shares of NorthView