Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 400

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 400
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 additional tax. Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may
obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the
IRS and furnishing any required information. We do not intend to withhold taxes for individual shareholders. However, transactions effected
through certain brokers or other intermediaries may be subject to withholding taxes (including backup withholding), and such brokers
or intermediaries may be required by law to withhold such taxes.

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Information with Respect to Foreign Financial Assets

Certain U.S. Holders may be
required to report information relating to the Class A Ordinary Shares, subject to certain exceptions (including an exception for Class
A Ordinary Shares held in accounts maintained by certain U.S. financial institutions). U.S. Holders should consult their tax advisors
regarding their reporting obligations with respect to their purchase, ownership and disposition of the Class A Ordinary Shares.

Material U.S. Federal Income Tax Consequences of the Domestication and the Merger

General

The following are the material
U.S. federal income tax consequences of (i) the Domestication and (ii) the DiamiR Merger to the U.S. This discussion is based upon laws
and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change.

The discussion below of the
U.S. federal income tax consequences to “U.S. Holders” will apply to a beneficial owner of Company shares that is for U.S.
federal income tax purposes:

| ● | an individual citizen or resident of the United States; |

| ● | a corporation (or other entity treated as a corporation) that is created or organized (or treated as created or organized) in or under the laws of the United States, any state thereof or the District of Columbia; |

| ● | an estate whose income is includible in gross income for U.S. federal income tax purposes regardless of its source; or |

| ● | a trust if (i) a U.S. court can exercise primary supervision over the trust’s administration and one or more U.S. persons are authorized to control all substantial decisions of the trust, or (ii) it has a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person. |

If a beneficial owner of Company
shares is not described as a U.S. Holder and is not