Company: AEMD
Filing Date: 2025-08-20
Form Type: S-1
Source: 0001683168-25-006352
Chunk: 67

Company: AETHLON MEDICAL INC
Filing Date: 2025-08-20
Form: S-1
Chunk 67
---
 the IRS in connection with payments of dividends and the proceeds from a sale
or other disposition of our shares of common stock. A Non-U.S. holder may have to comply with certification procedures to establish that
it is not a United States person in order to avoid information reporting and backup withholding requirements. The certification procedures
required to claim a reduced rate of withholding under a treaty will generally satisfy the certification requirements necessary to avoid
the backup withholding as well. The amount of any backup withholding from a payment to a Non-U.S. holder will be allowed as a credit against
such holder’s U.S. federal income tax liability and may entitle such holder to a refund, provided that the required information
is timely furnished to the IRS.

FATCA Withholding Taxes.
Sections 1471 through 1474 of the Code and the Treasury Regulations and administrative guidance promulgated thereunder (commonly referred
as the “Foreign Account Tax Compliance Act” or “FATCA”) generally impose withholding at a rate of 30% in certain
circumstances on dividends in respect of, and (subject to the proposed Treasury Regulations discussed below) gross proceeds from the sale
or other disposition of, securities (including shares of our common stock) which are held by or through certain foreign financial institutions
(including investment funds), unless any such institution (i) enters into, and complies with, an agreement with the IRS to report, on
an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by certain U.S.
persons and by certain non-U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain payments, or (ii)
if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information
to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the
United States and an applicable foreign country may modify these requirements. Accordingly, the entity through which shares of our common
stock are held will affect the determination of whether such withholding is required. Similarly, dividends in respect of, and (subject
to the proposed Treasury Regulations discussed below) gross proceeds from the sale or other disposition of, our common stock held by an
investor that is a non-financial non-U.S. entity that does not qualify under certain exceptions will generally be subject to withholding
at a rate of 30%, unless such entity either (i) cert