Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 408

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 408
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 as described in the preceding paragraph, a U.S. Holder may elect to include in income the all earnings and profits amount attributable
to his Company shares under Section 367(b). However, there are strict conditions for making this election. This election must comply with
applicable Treasury regulations and generally must include, among other things: (i) a statement that the Domestication is a Section 367(b)
exchange; (ii) a complete description of the Domestication, (iii) a description of any stock, securities or other consideration transferred
or received in the Domestication, (iv) a statement describing the amounts required to be taken into account for U.S. federal income tax
purposes, (v) a statement that the U.S. Holder is making the election that includes (A) a copy of the information that the U.S. Holder
received from Company establishing and substantiating the U.S. Holder’s all earnings and profits amount with respect to the U.S.
Holder’s Company shares, and (B) a representation that the U.S. Holder has notified Company (or Purchaser) that the U.S. Holder
is making the election, and (vi) certain other information required to be furnished with the U.S. Holder’s tax return or otherwise
furnished pursuant to the Code or Treasury regulations. See Reg. Sec 1.367(b)-1(c). In addition, the election must be attached by the
U.S. Holder to his timely filed U.S. federal income tax return for the year of the Domestication, and the U.S. Holder must send notice
to Company (or Purchaser) of the election no later than the date such tax return is filed. Company cannot assure its U.S. Holders that
it will provide the information required for them to make this election and, if it is unable to do so, the election will not be available
to a U.S. Holder and he will then be required to recognize gain on the Domestication as described above.

As noted above, Company does
not expect that its cumulative earnings and profits will be greater than zero through the date of the Domestication (and its cumulative
earnings and profits will be reduced in any event by any portion of a distribution that is treated as a dividend) and it will endeavor
to provide its shareholders with information establishing the absence of cumulative earnings and profits. U.S. Holders are strongly urged
to consult with their own tax advisors regarding whether to make this election and if the election is