Company: ARAI
Filing Date: 2025-06-17
Form Type: S-1
Source: 0001641172-25-015428
Chunk: 156

Company: Arrive AI Inc.
Filing Date: 2025-06-17
Form: S-1
Chunk 156
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| ● | controlled foreign corporations or passive foreign investment companies;                   |
| ● | dealers in securities or currencies;                                                       |
| ● | traders in securities that elect to use a mark-to-market method of                         
 accounting for their securities holdings;                                                  |
| ● | persons that own, or are deemed to own, more than 5% of our capital                        
 stock (except to the extent specifically set forth below);                                 |
| ● | certain former citizens or former long-term residents of the United                        
 States;                                                                                    |
| ● | persons who hold our Common Stock as a position in a hedging transaction,                  
 “straddle,” “conversion transaction” or other risk reduction transaction;                  |
| ● | persons who do not hold our Common Stock as a capital asset within                         
 the meaning of Section 1221 of the Code (generally, for investment purposes); or           |
| ● | persons deemed to sell our Common Stock under the constructive sale                        
 provisions of the Code.                                                                    |

In addition, if a partnership or entity classified
as a partnership for U.S. federal income tax purposes is a beneficial owner of our Common Stock, the tax treatment of a partner in the
partnership or an owner of the entity will depend upon the status of the partner or other owner and the activities of the partnership
or other entity. Accordingly, this summary does not address tax considerations applicable to partnerships that hold our Common Stock,
and partners in such partnerships should consult their tax advisors.

INVESTORS CONSIDERING THE PURCHASE OF OUR COMMON
STOCK SHOULD CONSULT THEIR OWN TAX ADVISORS REGARDING THE APPLICATION OF THE U.S. FEDERAL INCOME AND ESTATE TAX LAWS TO THEIR PARTICULAR
SITUATIONS AND THE CONSEQUENCES OF FOREIGN, STATE OR LOCAL LAWS, AND TAX TREATIES.

Consequences to U.S. Holders

The following is a summary
of the U.S. federal income tax consequences that will apply to a U.S. holder of our securities. For purposes of this discussion, you
are a U.S. holder if, for U.S. federal income tax purposes, you are a beneficial owner of our securities, other than a partnership, that
is:

| ● | an individual citizen or resident of the United States;                                                                                  |
| ● | a corporation or other entity taxable as a corporation                                                                                   
 created or organized in the United States or under the laws of the United States, any State thereof or the District of Columbia;         |
| ● | an estate trust