Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 330

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 330
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 of accounting; •persons holding NorthView Common Stock as part of a “straddle,” hedge, integrated transaction or similar transaction; •U.S. holders (as defined below) whose functional currency is not the U.S. dollar; •“specified foreign corporations” (including “controlled foreign corporations”), “passive foreign investment companies” and corporations that accumulate earnings to avoid U.S. federal income tax; •U.S. expatriates or former long -termresidents of the United States; •governments or agencies or instrumentalities thereof; •regulated investment companies (RICs) or real estate investment trusts (REITs); •persons that directly, indirectly or constructively own five percent or more (by vote or value) of NorthView Common Stock; •persons who received their shares of NorthView Common Stock pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; •the Sponsor or its affiliates, officers or directors; •S corporations or partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes); •persons subject to special tax accounting rules as a result of any item of gross income being taken into account in an applicable financial statement; •tax -qualifiedretirement plans; •“qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of the interests of which are held by qualified foreign pension funds; and •tax -exemptentities. If a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds NorthView Common Stock, the U.S. federal income tax treatment of the partners in the partnership will generally depend on the status of the partners and the activities of the partnership. Partnerships (and entities or 169 arrangements treated as partnerships) and their partners should consult their tax advisors with respect to the tax consequences to them of electing to have their NorthView Common Stock redeemed for cash in connection with the Business Combination. This discussion is based on the Code and administrative pronouncements, judicial decisions and final, temporary and proposed Treasury Regulations as of the date hereof, which are subject to change, possibly on a retroactive basis, and changes to any of which subsequent to the date of this proxy statement/prospectus may affect the tax consequences described herein. This discussion does not address any aspect of state, local or non -U.S. taxation, or any U.S. federal taxes other than income taxes (such as gift and estate taxes). We