Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 638

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 638
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 in all material respects with all applicable Laws relating to the reporting and withholding of Taxes. (e)The Company has not been a member of an affiliated group filing a consolidated, combined or unitary income Tax Return. (f)The Company does not have any material liability for the Taxes of any person under Treasury Regulation Section 1.1502-6 (or any corresponding or similar provision of state, local or non-U.S. income Tax Law), as a transferee or successor, or, except pursuant to an Ordinary Commercial Agreement, by contract. (g)The Company does not have any request for a material “ closing agreement ” as described in Section 7121 of the Code (or any corresponding or similar provision of state, local or non-U.S. income Tax Law) or private letter ruling from any Governmental Authority. (h)The Company has made available to Parent complete and accurate copies of the U.S. federal income Tax Returns filed by the Company for the Tax year ended December 31, 2020, and each of the four prior Tax years prior to such Tax year. (i)The Company has not, in any year for which the applicable statute of limitations remains open, distributed stock of another person, or has had its stock distributed by another person, in a transaction that was purported or intended to be governed in whole or in part by Sections 355 or 361 of the Code. (j)The Company has not engaged in or entered into a “ listed transaction ” within the meaning of Treasury Regulation Section 1.6011-4(b)(2). (k)Neither the IRS nor any other Governmental Authority has asserted in writing against the Company any deficiency or claim for any material Taxes or interest thereon or penalties in connection therewith that has not been resolved. (l)There are no Liens for Taxes (other than Permitted Liens) upon any assets of the Company. (m)The Company has not received any written notice from a non-U.S. Governmental Authority that it has a permanent establishment (within the meaning of an applicable Tax treaty) or otherwise has an office or fixed place of business in a country other than the country in which it is organized. (n)The Company has not received any written claim from a Governmental Authority in a jurisdiction in which the Company does not file Tax Returns stating that the Company is or may be subject to Tax in such jurisdiction. (o)For U.S. federal income Tax purposes, the Company is, and has been since its