Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 216

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 216
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ceeding NIS 663,240 for 2022, which amount is linked to the annual change in the Israeli consumer price index.

Estate and Gift Tax

Israeli law does not currently
impose estate or gift taxes.

<div align='center'>131

CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

Subject to the limitations
described in the next two paragraphs, the following discussion summarizes certain material U.S. federal income tax consequences to a
“U.S. Holder” arising from the purchase, ownership and sale of the Ordinary Shares being offered by this prospectus, which
we collectively refer to as “Equity Securities”. For this purpose, a “U.S. Holder” is a holder of Equity Securities
that is: (1) an individual citizen or resident of the United States, including an alien individual who is a lawful permanent resident
of the United States or meets the substantial presence residency test under U.S. federal income tax laws; (2) a corporation (or entity
treated as a corporation for U.S. federal income tax purposes) or a partnership created or organized under the laws of the United States
or the District of Columbia or any political subdivision thereof; (3) an estate, the income of which is includable in gross income for
U.S. federal income tax purposes regardless of its source; (4) a trust if a court within the United States is able to exercise primary
supervision over the administration of the trust and one or more U.S. persons have authority to control all substantial decisions of
the trust; or (5) a trust that has a valid election in effect to be treated as a U.S. person to the extent provided in U.S. Treasury
regulations.

This summary does not purport
to be a comprehensive description of all of the U.S. federal income tax considerations that may be relevant to a decision to purchase
our Equity Securities. This summary generally considers only U.S. Holders that will own our Equity Securities as capital assets. Except
to the limited extent discussed below, this summary does not consider the U.S. federal tax consequences to a person that is not a U.S.
Holder, nor does it 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 promulg