Company: GHRS
Filing Date: 2025-02-27
Form Type: 20-F
Source: 0001140361-25-006175
Chunk: 107

Company: GH Research PLC
Filing Date: 2025-02-27
Form: 20-F
Item: Item 10
Chunk 107
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 purposes (generally, property held for investment). In addition, it does not describe any tax consequences other than U.S. federal income tax consequences, including state and local tax consequences and estate tax consequences, and does not describe all of the U.S. federal income tax consequences that may be relevant in light of the U.S. Holder’s particular circumstances, including alternative minimum tax consequences, the potential application of the provisions of the Code known as the Medicare contribution tax, special tax accounting rules under Section 451(b) of the Code, and tax consequences applicable to U.S. Holders subject to special rules, such as:
 

•   certain banks, insurance companies and other financial institutions;
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•   brokers, dealers or traders in securities who use a mark-to-market method of tax accounting;
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•   persons holding ordinary shares as part of a straddle, wash sale, conversion transaction or other integrated transaction or persons entering into a constructive sale with respect to the ordinary shares;
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•   persons whose functional currency for U.S. federal income tax purposes is not the U.S. dollar;
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•   entities or arrangements classified as partnerships or S corporations for U.S. federal income tax purposes (and investors therein);
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•   tax-exempt entities, including an “individual retirement account” or “Roth IRA,” or governmental entities;
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•   real estate investment trusts or regulated investment companies;
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•   former U.S. citizens or long-term residents of the United States;
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•   persons that own or are deemed to own 10% or more of the voting power or value of our shares; or
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•   persons holding ordinary shares in connection with a trade or business conducted outside of the United States or in connection with a permanent establishment or other fixed place of business outside of the United States.
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If an entity or arrangement that is classified as a partnership for U.S. federal income tax purposes holds ordinary shares, the U.S. federal income tax treatment of a partner will generally depend on the status of the partner and the activities of the partnership. Partnerships holding ordinary shares and partners in such partnerships should consult their tax advisors as to the particular U.S. federal income tax consequences of owning and disposing of the ordinary shares in their circumstances.
 

  Table of Contents
This discussion is based on the Code, administrative pronouncements, judicial decisions, final, temporary and proposed U.S. Treasury regulations, and the income tax treaty between Ireland and the