Company: VEEAW
Filing Date: 2025-08-12
Form Type: S-1/A
Source: 0001213900-25-074676
Chunk: 182

Company: VEEA INC.
Filing Date: 2025-08-12
Form: S-1/A
Chunk 182
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 ● | broker-dealers; |

| ● | mutual funds; |

| ● | retirement plans, individual retirement accounts or other tax-deferred 
 accounts;                                                              |

| ● | taxpayers that are subject to the mark-to-market tax accounting 
 rules;                                                          |

| ● | tax-exempt entities; |

116

| ● | S-corporations, partnerships or other flow-through entities 
 and investors therein;                                      |

| ● | governments or agencies or instrumentalities thereof; |

| ● | insurance companies; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | passive foreign investment companies; |

| ● | controlled foreign corporations; |

| ● | qualified foreign pension funds; |

| ● | expatriates or former long-term residents of the United States; |

| ● | persons that actually or constructively own five percent or 
 more of our voting shares;                                  |

| ● | persons that acquired our securities pursuant to an exercise                                                                              
 of employee share options, in connection with employee share incentive plans or otherwise as compensation or in connection with services; |

| ● | persons required for U.S. federal income tax purposes to conform                           
 the timing of income accruals to their financial statements under Section 451 of the Code; |

| ● | persons subject to the alternative minimum tax; |

| ● | persons that hold our securities as part of a straddle, constructive     
 sale, hedging, conversion or other integrated or similar transaction; or |

| ● | U.S. Holders (as defined below) whose functional currency is 
 not the U.S. dollar.                                         |

The discussion below is based upon current provisions of the Code, applicable U.S. Treasury regulations promulgated under the Code (“Treasury Regulations”), judicial decisions and administrative rulings of the Internal Revenue Service (“IRS”), all as in effect on the date hereof, and all of which are subject to differing interpretations or change, possibly on a retroactive basis. Any such differing interpretations or change could alter the U.S. federal income tax consequences discussed below. Furthermore, this discussion does not address any aspect of U.S. federal non-income tax laws, such as gift, estate or Medicare contribution tax laws, or state, local or non-U.S. tax laws. We have not sought, and will not seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there