Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 215

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 215
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 is a lawful permanent resident
of the United States or meets the substantial presence residency test under U.S. federal income tax laws; (2) a corporation (or entity
treated as a corporation for U.S. federal income tax purposes) or a partnership created or organized under the laws of the United States
or the District of Columbia or any political subdivision thereof; (3) an estate, the income of which is includable in gross income for
U.S. federal income tax purposes regardless of its source; (4) a trust if a court within the United States is able to exercise primary
supervision over the administration of the trust and one or more U.S. persons have authority to control all substantial decisions of
the trust; or (5) a trust that has a valid election in effect to be treated as a U.S. person to the extent provided in U.S. Treasury
regulations.

This summary does not purport
to be a comprehensive description of all of the U.S. federal income tax considerations that may be relevant to a decision to purchase
our Equity Securities. This summary generally considers only U.S. Holders that will own our Equity Securities as capital assets. Except
to the limited extent discussed below, this summary does not consider the U.S. federal tax consequences to a person that is not a U.S.
Holder, nor does it describe the rules applicable to determine a taxpayer’s status as a U.S. Holder. This summary is based on the
provisions of the Internal Revenue Code of 1986, as amended, or the Code, final, temporary and proposed U.S. Treasury regulations promulgated
thereunder, administrative and judicial interpretations thereof, and the United States-Israel Income Tax Treaty, all as in effect as
of the date hereof and all of which are subject to change, possibly on a retroactive basis, and all of which are open to differing interpretations.
This summary does not discuss the potential effects, whether adverse or beneficial, of any proposed legislation that, if enacted, could
be applied on a retroactive basis. We will not seek a ruling from the IRS with regard to the U.S. federal income tax treatment of an
investment in our Equity Securities by U.S. Holders and, therefore, can provide no assurances that the IRS will agree with the conclusions
set forth below.

This discussion does not
address all of the aspects of U.S. federal income taxation that may be relevant to a particular U.S. holder based on such holder’s