Company: NIVFW
Filing Date: 2025-08-22
Form Type: DRS
Source: 0001213900-25-079717
Chunk: 184

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-22
Form: DRS
Chunk 184
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. In addition to these requirements, U.S. Holders
may be required to annually file FinCEN Report 114 (Report of Foreign Bank and Financial Accounts) with the U.S. Department of Treasury.
U.S. Holders should consult their own tax advisors regarding information reporting requirements relating to their ownership of the
Company Securities.

Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or credit against a holder’s
U.S. federal income tax liability, if any, provided the required information is timely furnished to the IRS.

This summary does not contain a detailed description of all the United States federal income tax consequences that may be applicable to you in light of your particular circumstances and, except as set forth below with respect to PRC tax considerations, does not address the effects of any state, local or non-United States tax laws. If you are considering the purchase, ownership or disposition of our Ordinary Shares, you should consult your own tax advisors concerning the United States federal income tax consequences to you in light of your particular situation as well as any consequences arising under the laws of any other taxing jurisdiction.

<div align='center'>103

LEGAL MATTERS</div>

Certain legal matters as to
U.S. federal securities law concerning this offering will be passed upon for us by Han Kun Law Offices LLP. Certain legal matters as to
BVI law will be passed upon for us by Ogier. Han Kun Law Offices LLP may rely upon Ogier with respect to matters governed by BVI law.

<div align='center'>EXPERTS</div>

The financial statements of
NewGenIvf Limited as of December 31, 2024 and 2023 included in this prospectus have been so included in reliance on the report of J &
S Associate PLT (“J & S”), an independent registered public accounting firm, given on the authority of said firm as an
expert in auditing and accounting. For the years ended December 31, 2022 included in this prospectus have been so included in reliance
on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as an expert in auditing
and accounting.

<div align='center'>EXPENSES</div>

The following are the estimated
expenses of the issuance and distribution of the securities being registered under the Registration Statement of which this prospectus
forms a part, all of which will be paid by us. With the exception of the SEC registration