Company: NIVFW
Filing Date: 2025-04-22
Form Type: 20-F
Source: 0001213900-25-033966
Chunk: 112

Company: NewGenIvf Group Ltd
Filing Date: 2025-04-22
Form: 20-F
Item: Item 10
Chunk 112
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 as “capital assets” within the meaning of section
1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U. S. federal income taxation
that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the
U. S. tax laws, such as, for example:

  banks or other financial institutions, underwriters, or insurance companies;  

  traders in securities who elect to apply a mark-to-market method of accounting;  

  real estate investment trusts and regulated investment companies;  

  tax-exempt organizations, qualified retirement plans, individual retirement accounts, or other tax- deferred accounts;  

  expatriates or former citizens or long-term residents of the United States;  

  subchapter S corporations, partnerships or other pass-through entities or investors in such entities;  

  any holder that is not a U. S. Holder;  

  dealers or traders in securities, commodities or currencies;  

  grantor trusts;  

  persons subject to the alternative minimum tax;  

  U. S. persons whose “functional currency” is not the U. S. dollar;  

  persons who receive stock of the Company through the issuance of restricted share under an incentive plan or through a tax-qualified retirement plan or otherwise as compensation;  

  U. S. shareholders of controlled foreign corporations, as those terms are defined in Sections 951(b) and 957(a), respectively;  

  persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding Class A Ordinary Shares (excluding treasury shares);  

  holders holding ASCA securities, or, after the Business Combination, the Company Securities, as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversio...  

As used in this Report, the
term “ U. S. Holder” means a beneficial owner of the Company Securities, that is, for U. S. federal income tax purposes:

  an individual who is a citizen or resident of the United States;  

  a corporation (or other entity that is classified as a corporation for U. S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State the...  

  an estate the income of which is subject to U. S. federal income tax regardless of its source; or  

  a trust (