Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 186

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 186
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 did not make a valid “mark-to-market” election, such U.S. Holder generally will be subject
to special rules with respect to:

| ● | any gain recognized by                                                                                                             
 the U.S. Holder on the sale or other disposition of the Company Securities (including a redemption treated as a sale or exchange); 
 and                                                                                                                                |

| ● | any “excess distribution”                                                                                                      
 made to the U.S. Holder (generally, any distributions to such U.S. Holder during a taxable year of the U.S. Holder             
 that are greater than 125% of the average annual distributions received by such U.S. Holder in respect of the Class A Ordinary 
 Shares during the three preceding taxable years of such U.S. Holder or, if shorter, such U.S. Holder’s holding                 
 period for such ordinary shares).                                                                                              |

Under these rules:

| ● | the U.S. Holder’s                                                                                
 gain or excess distribution will be allocated ratably over the U.S. Holder’s Company Securities; |

| ● | the amount allocated to                                                                                            
 the U.S. Holder’s taxable year in which the U.S. holder recognized gain or received the excess distribution, or to 
 the period in the U.S. Holder’s holding period before the first day of the Company’s first taxable year in         
 the Company is a PFIC, will be taxed as ordinary income;                                                           |

| ● | the amount allocated to                                                                                                      
 other taxable years (or portions thereof) of the U.S. Holder and included in its holding period will be taxed at the highest 
 tax rate in effect for that year and applicable to the U.S. Holder; and                                                      |

| ● | the interest charge generally                                                                                                             
 applicable to underpayments of tax will be imposed in respect of the tax attributable to each such other taxable year of the U.S. Holder. |

Although a determination
as to the Company’s PFIC status will be made annually, an initial determination that the Company is a PFIC will generally apply
for subsequent years to a U.S. Holder who held Company Securities while the Company was a PFIC, whether or not the Company
meets the test for PFIC status in those subsequent years.

If a U.S. Holder, at
the close of its taxable year, owns shares in a PFIC that are treated as marketable stock, the U.S. Holder may make a mark-to-market
election with respect to such shares for such taxable year. If the U.S. Holder makes a