Company: PFSA
Filing Date: 2025-04-03
Form Type: S-4/A
Source: 0001213900-25-028544
Chunk: 383

Company: Profusa, Inc.
Filing Date: 2025-04-03
Form: S-4/A
Chunk 383
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 relating to market penetration, customer acquisition, business expansion, cost targets, customer satisfaction, reductions in errors and omissions, reductions in lost business, management of employment practices and employee benefits, supervision of litigation, supervision of information technology, quality and quality audit scores, efficiency, sustainability, and acquisitions or divestitures, any combination of the foregoing, or such other goals as the Plan Committee may determine whether or not listed in the Equity and Incentive Plan. Each goal may be determined on a pre -taxor post -taxbasis or on an absolute or relative basis and may include comparisons based on current internal targets, the past performance of New Profusa (including the performance of one or more subsidiaries, divisions, or operating units) or the past or current performance of other companies or market indices (or a combination of such past and current performance). Performance goals may include comparisons relating to capital (including, but not limited to, the cost of capital), stockholders’ equity, shares outstanding, assets or net assets, sales, or any combination thereof. In establishing a performance measure or determining the achievement of a performance measure, the Plan Committee may provide that achievement of the applicable performance measures may be amended or adjusted to include or exclude components of any performance measure, including, without limitation: (i) foreign exchange gains and losses; (ii) asset write -downs; (iii) acquisitions and divestitures; (iv) change in fiscal year; (v) unbudgeted capital expenditures; (vi) special charges such as restructuring or impairment charges; (vii) debt refinancing costs; (viii) extraordinary or noncash items; (ix) unusual, infrequently occurring, nonrecurring or one -timeevents affecting New Profusa or its financial statements; or (x) changes in law or accounting principles. Performance measures shall be subject to such other special rules and conditions as the Plan Committee may establish at any time. 204 Federal Income Tax Consequences The following is a brief summary of certain United States federal income tax consequences generally arising with respect to awards under the Equity and Incentive Plan. This discussion does not address all aspects of the United States federal income tax consequences of participating in the Equity and Incentive Plan that may be relevant to participants in light of their personal investment or tax circumstances and does not discuss any state, local or non -UnitedStates tax consequences of participating in the Equity and Incentive Plan. Each participant is advised to consult his or her particular tax advisor concerning the application of the United States