Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 63

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 63
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evity Equity Rollover(A)     |     |      | 100,000,000 |
| Estimated                        
 Transaction Expense(B)           |     |      |   2,645,000 |
| Total Uses                       |     | $    | 105,673,612 |

| (A) | Reflects                                                                                           
 the issuance of 9,217,200 shares of FutureTech Common Stock to the Existing Longevity Stockholders 
 at the Closing as the Merger Consideration and the value of each outstanding options (whether      
 vested or unvested) to purchase Longevity Common Stock that is converted into a new FutureTech     
 option, as applicable, in accordance with the Merger Agreement.                                    |

| (B) | Excludes                                                                                     
 the $1,475,000 in deferred underwriter fees that will be paid in FutureTech Common Stock     
 and the $1,075,000 converted into a promissory note in accordance with the Deferred Discount 
 Agreement.                                                                                   |

Material U.S. Federal Income Tax Consequences For a discussion summarizing the material U.S. federal income tax consequences of the exercise of redemption rights and the Business Combination to FutureTech stockholders, please see the section entitled “ Material U.S. Federal Income Tax Consequences.” Expected Accounting Treatment The Business Combination We expect the Business Combination to be accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, FutureTech is expected to be treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the financial statements of FutureTech will represent a continuation of the financial statements of Longevity with the Business Combination treated as the equivalent of Longevity issuing stock for the net assets of FutureTech, accompanied by a recapitalization. The net assets of FutureTech will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be those of Longevity in future reports. See the section entitled “ Business Combination Proposal — Expected Accounting Treatment of the Business Combination.”

| 17 |

Risk Factors In evaluating the proposals set forth in this proxy statement/prospectus, you should carefully read this proxy statement/prospectus, including the Annexes, and especially consider the factors discussed in the section titled “ Risk Factors.” The occurrence of one or more of the events or the circumstances described in the section titled “ Risk Factors,” alone or in combination with other events or circumstances, may adversely affect FutureTech’s and Longevity’s ability to complete or