Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 218

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 218
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 describe the rules applicable to determine a taxpayer’s status as a U.S. Holder. This summary is based on the
provisions of the Internal Revenue Code of 1986, as amended, or the Code, final, temporary and proposed U.S. Treasury regulations promulgated
thereunder, administrative and judicial interpretations thereof, and the United States-Israel Income Tax Treaty, all as in effect as
of the date hereof and all of which are subject to change, possibly on a retroactive basis, and all of which are open to differing interpretations.
This summary does not discuss the potential effects, whether adverse or beneficial, of any proposed legislation that, if enacted, could
be applied on a retroactive basis. We will not seek a ruling from the IRS with regard to the U.S. federal income tax treatment of an
investment in our Equity Securities by U.S. Holders and, therefore, can provide no assurances that the IRS will agree with the conclusions
set forth below.

This discussion does not
address all of the aspects of U.S. federal income taxation that may be relevant to a particular U.S. holder based on such holder’s
particular circumstances and in particular does not discuss any estate, gift, generation-skipping transfer, state, local, excise or foreign
tax considerations. In addition, this discussion does not address the U.S. federal income tax treatment of a U.S. Holder who is: (1)
a bank, life insurance company, regulated investment company, or other financial institution or “financial services entity;”
(2) a broker or dealer in securities or foreign currency; (3) a person who acquired our Equity Securities in connection with employment
or other performance of services; (4) a U.S. Holder that is subject to the U.S. alternative minimum tax; (5) a U.S. Holder that holds
our Equity Securities as a hedge or as part of a hedging, straddle, conversion or constructive sale transaction or other risk-reduction
transaction for U.S. federal income tax purposes; (6) a tax-exempt entity; (7) real estate investment trusts or grantor trusts; (8) a
U.S. Holder that expatriates out of the United States or a former long-term resident of the United States; or (9) a person having a functional
currency other than the U.S. dollar. This discussion does not address the U.S. federal income tax treatment of a U.S. Holder that owns,
directly or