Company: PFSA
Filing Date: 2025-05-09
Form Type: S-4/A
Source: 0001213900-25-041151
Chunk: 336

Company: Profusa, Inc.
Filing Date: 2025-05-09
Form: S-4/A
Chunk 336
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 Non -U.S. holder will be as described below under the section entitled “ Non -U .S. Holders — Taxation of Redemption Treated as a Distribution.” After the application of those rules, any remaining tax basis of the holder in the redeemed NorthView Common Stock will be added to the holder’s adjusted tax basis in its remaining stock, or, if it has none, to the holder’s adjusted tax basis in its warrants or possibly in other stock constructively owned by it. Each holder should consult with its own tax advisors as to the tax consequences of a redemption. U.S. Holders This section applies to you if you are a U.S. holder of Northview Common Stock. Taxation of Redemption Treated as a Distribution.If a redemption of a U.S. holder’s shares of NorthView Common Stock is treated as a corporate distribution, as discussed above under the section entitled “ — Redemption of NorthView Common Stock,” the amount of cash received in the redemption generally will constitute a dividend for U.S. federal income tax purposes to the extent paid from NorthView’s current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of NorthView’s current and accumulated earnings and profits will constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. holder’s adjusted tax basis in its shares of NorthView Common Stock. Any remaining excess will be treated as gain realized on the sale of shares of NorthView Common Stock and will be treated as described below under the section entitled “— U.S. Holders — Taxation of Redemption Treated as a Sale of NorthView Common Stock.” Dividends NorthView pays to a U.S. holder that is a taxable corporation generally will qualify for the dividends received deduction if the requisite holding period is satisfied. With certain exceptions (including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and provided certain holding period requirements are met, dividends NorthView pays to a non -corporateU.S. holder generally will constitute “qualified dividend income” that will be subject to tax at the maximum tax rate accorded to long -termcapital gains. It is unclear whether the redemption rights with respect to the NorthView Common Stock described in this proxy statement/prospectus may prevent a U.S. holder from satisfying the applicable holding period requirements with respect to the dividends received deduction or the preferential tax rate on qualified dividend income, as the case may be. Taxation of