Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 340

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 340
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 tax advisors regarding the application of the foregoing rules in light of their particular facts and circumstances and any applicable procedures or certification requirements. The withholding tax described above does not apply to dividends paid to a Non -U.S. holder who provides an IRS Form W -8ECIcertifying that the dividends are effectively connected with the Non -U.S. holder’s conduct of a trade or business within the United States. Instead, the effectively connected dividends will be subject to regular U.S. federal income tax as if the Non -U.S. holder were a U.S. resident, subject to an applicable income tax treaty providing otherwise. A corporate Non -U.S. holder that is receiving effectively connected dividends may also be subject to an additional “branch profits tax” imposed at a rate of thirty percent (30%) (or a lower applicable income tax treaty rate). Taxation of Redemption Treated as a Sale of NorthView Common Stock.If a redemption of a Non -U.S. holder’s shares of NorthView Common Stock is treated as a sale of NorthView Common Stock, as discussed above under the section entitled “ — Redemption of NorthView Common Stock,” subject to the discussions of FATCA (as defined below) and backup withholding below, a Non -U.S. holder generally will not be subject to U.S. federal income or withholding tax in respect of gain recognized in connection with the redemption, unless: •the gain is effectively connected with the conduct of a trade or business by the Non -U.S. holder within the United States (and, if required under certain income tax treaties, is attributable to a United States permanent establishment or fixed base maintained by the Non -U.S. holder); •such Non -U.S. holder is an individual who is present in the United States for 183 days or more during the taxable year in which the disposition takes place and certain other conditions are met; or 173 •NorthView is or has been a “United States real property holding corporation” for U.S. federal income tax purposes at any time during the shorter of the five -yearperiod ending on the date of redemption or the period that the Non -U.S. holder held NorthView Common Stock and, in the case where shares of NorthView Common Stock are regularly traded on an established securities market, the Non -U.S. holder has owned, directly or constructively, more than five percent (5%) of NorthView Common Stock at any time within the shorter of the five -yearperiod preceding the redemption or such Non -U.S. holder