Company: NMP
Filing Date: 2025-06-12
Form Type: S-1/A
Source: 0001213900-25-053533
Chunk: 259

Company: NMP Acquisition Corp.
Filing Date: 2025-06-12
Form: S-1/A
Chunk 259
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 basis, will be treated as gain from the sale or exchange of such ordinary shares. With respect to non -corporateU.S. holders, under tax laws currently in effect, dividends generally will be taxed at the lower applicable long -termcapital gains rate (see “— Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Rights” below) only if our ordinary shares are readily tradable on an established securities market in the United States and certain other requirements are met (including a requirement that the Company is not a PFIC in (i) the year the dividend is paid or (ii) the immediately preceding tax year). U.S. holders should consult their own tax advisors regarding the availability of the lower rate for any dividends paid with respect to our ordinary shares. Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class A Ordinary Shares and Rights Subject to the PFIC rules discussed below, upon a sale or other taxable disposition of our Class A ordinary shares, or rights which, in general, would include a redemption of Class A ordinary shares as described below, and including as a result of a dissolution and liquidation in the event we do not consummate an initial business combination within the required time period, a U.S. holder generally will recognize capital gain or loss in an amount equal to the difference between the amount realized and the U.S. holder’s adjusted tax basis in the Class A ordinary shares. Any such capital gain or loss generally will be long -termcapital gain or loss if the U.S. holder’s holding period for the Class A ordinary shares so disposed of exceeds one year. It is unclear, however, whether the redemption rights with respect to the Class A ordinary shares described in this prospectus may suspend the running of the applicable holding period for this purpose. Long -termcapital gains recognized by non -corporateU.S. holders will be eligible to be taxed at reduced rates. The deductibility of capital losses is subject to limitations. Generally, the amount of gain or loss recognized by a U.S. holder is an amount equal to the difference between (i) the sum of the amount of cash and the fair market value of any property received in such disposition (or, if the Class A ordinary shares or rights are held as part of units at the time of the disposition, the portion of the amount 165 realized on such disposition that is allocated to the Class A ordinary shares or rights based upon their then fair market values) and (ii) the