Company: AHL
Filing Date: 2025-06-09
Form Type: 424B5
Source: 0001628280-25-030114
Chunk: 63

Company: ASPEN INSURANCE HOLDINGS LTD
Filing Date: 2025-06-09
Form: 424B5
Chunk 63
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igations with Respect to Foreign Financial Assets . U.S. persons holding notes should consider their possible obligation to file an IRS Form 8938 — Statement of Specified Foreign Financial Assets — with respect to the notes, among other potential reporting requirements. U.S. Noteholders should consult their tax advisors with respect to any reporting requirement which may apply with respect to the notes.

Non-U.S. Noteholders

The following discussion is limited to the U.S. federal income tax consequences relevant to a beneficial owner of a note that is a “non-U.S. Noteholder”. For purposes of this discussion, a “non-U.S. Noteholder” is a Noteholder that is a nonresident alien individual, a corporation, estate or trust that is not a U.S. Noteholder.

Interest and Disposition . In general (and subject to the discussion below under “Information Reporting and Backup Withholding”), a non-U.S. Noteholder will not be subject to U.S. federal income tax with respect to payments of interest on, or gain upon the disposition of, notes, unless:

• the interest or gain is effectively connected with the conduct by the non-U.S. Noteholder of a trade or business in the United States; or

• in the case of gain upon the disposition of notes, the non-U.S. Noteholder is an individual who is present in the United States for 183 days or more in the taxable year and certain other conditions are met.

Interest or gain that is effectively connected with the conduct by the non-U.S. Noteholder of a trade or business in the United States will generally be subject to regular U.S. federal income tax in the same manner as if it were realized by a U.S. Noteholder. In addition, if such non-U.S. Noteholder is a corporation, such interest or gain may be subject to a branch profits tax at a rate of 30% (or such lower rate as is provided by an applicable income tax treaty).

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Information Reporting and Backup Withholding . If the notes are held by a non-U.S. Noteholder through a non-U.S. (and non-U.S. related) broker or financial institution, information reporting and backup withholding generally will not be required for payments on the notes or on proceeds from the sale of the notes. If the notes are held by a non-U.S. Noteholder through a U.S. (or U.S.-related) broker or financial institution, the non-U.S. Noteholder may