Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 182

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 182
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 federal income taxation
that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the
U.S. tax laws, such as, for example:

| ● | banks                                                                  
 or other financial institutions, underwriters, or insurance companies; |

| ● | traders                                                                 
 in securities who elect to apply a mark-to-market method of accounting; |

| ● | real                                                         
 estate investment trusts and regulated investment companies; |

| ● | tax-exempt                                                                                                  
 organizations, qualified retirement plans, individual retirement accounts, or other tax- deferred accounts; |

| ● | expatriates                                                     
 or former citizens or long-term residents of the United States; |

| ● | subchapter                                                                                 
 S corporations, partnerships or other pass-through entities or investors in such entities; |

| ● | any                               
 holder that is not a U.S. Holder; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor 
 trusts; |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | U.S. persons                                        
 whose “functional currency” is not the U.S. dollar; |

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| ● | persons                                                                                                                                 
 who receive stock of the Company through the issuance of restricted share under an incentive plan or through a tax-qualified retirement 
 plan or otherwise as compensation;                                                                                                      |

| ● | U.S. shareholders                                                                                           
 of controlled foreign corporations, as those terms are defined in Sections 951(b) and 957(a), respectively; |

| ● | persons                                                                                                                                
 who own (directly or through attribution) 5% or more (by vote or value) of the outstanding Class A Ordinary Shares (excluding treasury 
 shares);                                                                                                                               |

| ● | holders                                                                                                                     
 holding ASCA securities, or, after the Business Combination, the Company Securities, as a position in a “straddle,” as part 
 of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated                            
 investment or risk reduction transaction.                                                                                   |

As used in this prospectus,
the term “U.S. Holder” means a beneficial owner of the Company Securities, that is, for U.S. federal income tax
purposes:

| ● | an                                                            
 individual who is a citizen or resident of the United States; |

| ● | a                                                                                                                                   
 corporation (or other entity that is classified as a corporation for U.S. federal income tax