Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 344

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 344
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 above of a Non -U.S. holder that is a foreign corporation may also be subject to an additional “branch profits tax” at a 30% rate (or lower treaty rate). Gain described in the second bullet point above will generally be subject to a 30% U.S. federal income tax rate. If the third bullet point above applies to a Non -U.S. holder, gain recognized by such holder on the sale, exchange or other disposition of New Profusa Common Stock will be subject to tax at generally applicable U.S. federal income tax rates. In addition, a buyer of New Profusa Common Stock from such holder may be required to 176 withhold U.S. federal income tax at a rate of 15% of the amount realized upon such disposition. New Profusa will be classified as a United States real property holding corporation if the fair market value of New Profusa’s “United States real property interests” equals or exceeds 50 percent of the sum of the fair market value of our worldwide real property interests plus our other assets used or held for use in a trade or business, as determined for U.S. federal income tax purposes. Information Reporting and Backup Withholding Payments of cash as a result of a redemption of NorthView Common Stock may be subject to information reporting to the IRS and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt 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