Company: WELNF
Filing Date: 2025-11-17
Form Type: DEF 14A
Source: 0001104659-25-113213
Chunk: 88

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-17
Form: DEF 14A
Chunk 88
---
 relevant to their disposition of their shares or warrants.

Backup Withholding

In general, proceeds received
from the exercise of redemption rights will be subject to backup withholding for a non-corporate Redeeming U.S. Holder that:

| · | fails to provide an accurate taxpayer identification number; |

| · | is notified by the IRS regarding a failure to report all interest or dividends required to be shown on his or her federal income tax returns; or |

| · | in certain circumstances, fails to comply with applicable certification requirements. |

A Redeeming Non-U.S. Holder
generally may eliminate the requirement for information reporting and backup withholding by providing certification of its foreign status,
under penalties of perjury, on a duly executed applicable IRS Form W-8 or by otherwise establishing an exemption.

Any amount withheld under
these rules will be creditable against the Redeeming U.S. Holder’s or Redeeming Non-U.S. Holder’s U.S. federal income
tax liability or refundable to the extent that it exceeds this liability, provided that the required information is timely furnished to
the IRS and other applicable requirements are met.

<div align='center'>54</div>

As previously noted above, the foregoing discussion of certain material U.S. federal income tax consequences is included for general information purposes only and is not intended to be, and should not be construed as, legal or tax advice to any shareholder. We once again urge you to consult with your own tax adviser to determine the particular tax consequences to you (including the application and effect of any U.S. federal, state, local or foreign income or other tax laws) of the receipt of cash in exchange for shares in connection with the Extension Amendment Proposal.

<div align='center'>55

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</div>

The following table sets
forth information regarding the beneficial ownership of our Ordinary Shares as of November 3, 2025 based on information obtained
from the persons named below, with respect to the beneficial ownership of Ordinary Shares, by:

| · | each person known by us to be the beneficial owner of more than 5% of our issued and outstanding Ordinary Shares; |

| · | each of our executive officers and directors that beneficially owns our Ordinary Shares; and |

| · | all our executive officers and directors as a group. |

In the table below, percentage
ownership is based on 4,060,481 ordinary shares issued and outstanding as of November 3, 2025, consisting of