Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 333

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 333
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 redemption of a Non -U.S. holder’s shares of NorthView Common Stock is treated as a sale of NorthView Common Stock, as discussed above under the section entitled “ — Redemption of NorthView Common Stock,” subject to the discussions of FATCA (as defined below) and backup withholding below, a Non -U.S. holder generally will not be subject to U.S. federal income or withholding tax in respect of gain recognized in connection with the redemption, unless: •the gain is effectively connected with the conduct of a trade or business by the Non -U.S. holder within the United States (and, if required under certain income tax treaties, is attributable to a United States permanent establishment or fixed base maintained by the Non -U.S. holder); •such Non -U.S. holder is an individual who is present in the United States for 183 days or more during the taxable year in which the disposition takes place and certain other conditions are met; or 173 •NorthView is or has been a “United States real property holding corporation” for U.S. federal income tax purposes at any time during the shorter of the five -yearperiod ending on the date of redemption or the period that the Non -U.S. holder held NorthView Common Stock and, in the case where shares of NorthView Common Stock are regularly traded on an established securities market, the Non -U.S. holder has owned, directly or constructively, more than five percent (5%) of NorthView Common Stock at any time within the shorter of the five -yearperiod preceding the redemption or such Non -U.S. holder’s holding period for the shares of NorthView Common Stock. There can be no assurance that NorthView Common Stock is or has been treated as regularly traded on an established securities market for this purpose. Unless an applicable treaty provides otherwise, gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the Non -U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a corporate Non -U.S. holder may also be subject to an additional “branch profits tax” at a thirty percent (30%) rate (or a lower applicable income tax treaty rate). If the second bullet point applies to a Non -U.S. holder, such Non -U.S. holder generally will be subject to U.S. tax on such Non -U.S. holder’s net capital gain for such year (including any gain realized in connection with