Company: REE
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001628280-25-025661
Chunk: 134

Company: REE Automotive Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 10
Chunk 134
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 certain determinations made at the owner or participant level. Accordingly, entities or arrangements treated as partnerships for U. S. federal income tax purposes and the partners in such partnerships should consult their tax advisors regarding the U. S. federal income tax consequences to them.

For purposes of this discussion, a “ U. S. Holder” is any beneficial owner of Class A Ordinary Shares and/or Warrants, as the case may be, that is for U. S. federal income tax purposes:

• an individual who is a citizen or resident of the U. S.;

• a corporation (or other entity taxable as a corporation) created or organized in, or under the laws of, the U. S., any state thereof, or the District of Columbia;

• an estate, the income of which is subject to U. S. federal income tax regardless of its source; or

Table of C ontents

• a trust that (1) is subject to the primary supervision of a U. S. court and the control of one or more “ United States persons” (within the meaning of Section 7701(a)(30) of the Code) or (2) has a valid election in effect to be treated as a United States person for U. S. federal income tax purposes.

THE U. S. FEDERAL INCOME TAX TREATMENT OF THE OWNERSHIP AND DISPOSITION OF CLASS A ORDINARY SHARES AND/OR WARRANTS TO ANY PARTICULAR HOLDER WILL DEPEND ON THE HOLDER’ S PARTICULAR TAX CIRCUMSTANCES. YOU ARE URGED TO CONSULT YOUR TAX ADVISOR REGARDING THE U. S. FEDERAL, STATE, LOCAL, AND NON-U. S. INCOME AND OTHER TAX CONSEQUENCES TO YOU, IN LIGHT OF YOUR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF THE OWNERSHIP AND DISPOSITION OF CLASS A ORDINARY SHARES AND/OR WARRANTS.

U. S. Federal Income Tax Treatment of REE

Tax Residence of REE for U. S. Federal Income Tax Purposes

Although REE is incorporated and tax resident in Israel, the IRS may assert that it should be treated as a U. S. corporation for U. S. federal income tax purposes pursuant to Section 7874 of the Code. For U. S. federal income tax purposes, a corporation is generally considered a U. S. “domestic” corporation if it is created or organized in or under the laws of the U. S., any state thereof,