Company: PFSA
Filing Date: 2025-05-09
Form Type: S-4/A
Source: 0001213900-25-041151
Chunk: 346

Company: Profusa, Inc.
Filing Date: 2025-05-09
Form: S-4/A
Chunk 346
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 status. In general, information reporting requirements will apply to dividends received by U.S. holders with respect to their New Profusa Common Stock (including constructive dividends), and the proceeds received on the disposition of New Profusa Common Stock effected within the United States (and, in certain cases, outside the United States), in each case, other than U.S. holders that are exempt recipients (such as corporations). Information reporting requirements will also apply to redemptions from U.S. holders of New Profusa Common Stock. Backup withholding (currently at a rate of 24%) may apply to such amounts if the U.S. holder fails to provide an accurate taxpayer identification number (generally on an IRS Form W -9provided to the paying agent or the U.S. holder’s broker) or is otherwise subject to backup withholding. A Non -U.S. holder generally will 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 -8or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s U.S. federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. FATCA Withholding Taxes Provisions under the Foreign Account Tax Compliance Act (“FATCA”) generally impose withholding of thirty percent (30%) on payments of dividends (including amounts treated as dividends received pursuant to a redemption of stock) on NorthView Common Stock or New Profusa Common Stock. Thirty percent (30%) withholding under FATCA was scheduled to apply to the gross proceeds of a disposition of any stock, debt instrument, or other property that can produce U.S. -sourcedividends or interest beginning on January 1, 2019, but on December 13, 2018, the IRS released proposed regulations that, if finalized in their proposed form, would eliminate the obligation to withhold on gross proceeds. Although these proposed Treasury Regulations are not final, taxpayers generally may rely on them until final Treasury Regulations are issued. In general, no such withholding will be required with respect to a U.S. holder or an individual Non -U.S. holder that timely provides the certifications required on a valid IRS Form W -9or a valid IRS Form W -8, respectively. Holders potentially subject to withholding include “foreign financial institutions” (which is