Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 44

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 44
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 on the actual sale or other disposition of the ordinary shares, will be treated as ordinary income. Ordinary loss
treatment will also apply to the deductible portion of any mark-to-market loss on our ordinary shares, as well as to any loss
realized on the actual sale or disposition of our ordinary shares, to the extent the amount of such loss does not exceed the net
mark-to-market gains for such ordinary shares previously included in income. A U.S. Holder’s basis in our ordinary shares will
be adjusted to reflect any mark-to-market income or loss. If a U.S. Holder makes a mark-to-market election, any distributions we
make would generally be subject to the rules discussed above under “—Distributions on Our Ordinary Shares,”
except the lower rates applicable to qualified dividend income would not apply.

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The
mark-to-market election is available only for “marketable stock,” which is stock that is regularly traded on a qualified exchange
or other market, as defined in applicable U.S. Treasury regulations. Our ordinary shares are expected to qualify as marketable stock for
purposes of the PFIC rules, but there can be no assurance that our ordinary shares will be “regularly traded” for purposes
of these rules. Because a mark-to-market election cannot be made for equity interests in any Lower-Tier PFICs, a U.S. Holder that does
not make the applicable QEF elections generally will continue to be subject to the Excess Distribution Rules with respect to its indirect
interest in any Lower-Tier PFICs as described above, even if a mark-to-market election is made for us.

If
a U.S. Holder does not make a mark-to-market election (or a QEF election, as discussed above) effective from the first taxable year of
a U.S. Holder’s holding period for our ordinary shares in which we are a PFIC, then the U.S. Holder generally will remain subject
to the Excess Distribution Rules. A U.S. Holder that first makes a mark-to-market election with respect to our ordinary shares in a later
year will continue to be subject to the Excess Distribution Rules during the taxable year for which the mark-to-market election becomes
effective, including with respect to any mark-to-market gain recognized at the end of that year. In subsequent years for which a valid
mark-to-mark election remains in effect, the Excess Distribution Rules generally will not apply. A U.S. Holder that is eligible