Company: MGLD
Filing Date: 2025-01-27
Form Type: 424B5
Source: 0001493152-25-003788
Chunk: 19

Company: Marygold Companies, Inc.
Filing Date: 2025-01-27
Form: 424B5
Chunk 19
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 S-16 |

If a holder is a partnership or other pass-through entity (including an entity or arrangement treated as a partnership or other type of pass-through entity for U.S. federal income tax purposes), the U.S. federal income tax treatment of a partner or beneficial owner will generally depend on the status of such partner or beneficial owner and the entity’s activities. Partnerships, partners and beneficial owners in partnerships or other pass-through entities that own the shares should consult their tax advisors as to the particular U.S. federal income tax considerations applicable to the acquisition, ownership and disposition of the shares.

For purposes of this discussion, a “U.S. Holder” is a beneficial owner of the shares, that, for U.S. federal income tax purposes, is:

| ● | an                                                                                                                                  
 individual that is a citizen or resident of the United States;                                                                      |
| ● | a                                                                                                                                   
 corporation, or other business entity that is treated as a corporation for U.S. federal tax purposes under U.S. Treasury Department 
 regulations governing entity classifications, created or organized in or under the laws of the United States, any state thereof or  
 the District of Columbia;                                                                                                           |
| ● | a                                                                                                                                   
 trust (1)(A) that is subject to the primary supervision of a court within the United States and (B) all substantial decisions of    
 which are controlled by one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) or              
 (2) that has a valid election in effect under applicable Treasury Regulations to be treated as a United States person; or           |
| ● | an                                                                                                                                  
 estate that is subject to U.S. federal income tax on its income regardless of its source.                                           |

As used herein, the term “Non-U.S. Holder”means a beneficial owner, other than an entity treated as a partnership for U.S. federal income tax purposes, of the shares that is not a U.S. Holder.

PROSPECTIVE INVESTORS ARE URGED TO CONSULT THEIR TAX ADVISORS REGARDING THE PARTICULAR FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES TO THEM OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF THE SHARES.

Tax Considerations Applicable to U.S. Holders

Distributions on Shares

Marygold does not anticipate declaring or paying any cash dividends to holders of Marygold’s common stock. If Marygold makes distributions of cash or other property (other than certain distributions