Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 220

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 220
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qualified
foreign corporation.” A “qualified foreign corporation” is a corporation that is entitled to the benefits of a comprehensive
tax treaty with the United States which includes an exchange of information program. The IRS has stated that the United States-Israel
Income Tax Treaty satisfies this requirement and we believe we are eligible for the benefits of that treaty.

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In addition, our dividends
will be qualified dividend income if our Ordinary Shares are readily tradable on the NYSE American or another established securities
market in the United States. Dividends will not qualify for the preferential rate if we are treated, in the year the dividend is paid
or in the prior year, as a PFIC, as described below under “Passive Foreign Investment Companies.” A U.S. Holder will not
be entitled to the preferential rate: (1) if the U.S. Holder has not held our Ordinary Shares for at least 61 days of the 121 day period
beginning on the date which is 60 days before the ex-dividend date, or (2) to the extent the U.S. Holder is under an obligation to make
related payments on substantially similar property. Any days during which the U.S. Holder has diminished its risk of loss on our Ordinary
Shares are not counted towards meeting the 61-day holding period. Finally, U.S. Holders who elect to treat the dividend income as “investment
income” pursuant to Section 163(d)(4) of the Code will not be eligible for the preferential rate of taxation.

Dividends paid with respect
to our Ordinary Shares will not be eligible for the “dividends-received” deduction generally allowed to corporate U.S. Holders
with respect to dividends received from U.S. corporations.

The amount of a distribution
with respect to our Ordinary Shares will be measured by the amount of the fair market value of any property distributed, and for U.S.
federal income tax purposes, the amount of any Israeli taxes withheld therefrom. Cash distributions paid by us in NIS, if any, will be
included in the income of U.S. Holders at a U.S. dollar amount based upon the spot rate of exchange in effect on the date the dividend
is includible in the income of the U.S. Holder, and U.S. Holders will have a tax basis in such NIS for U.S. federal income tax purposes
equal to such U.S. dollar value. If the U.S