Company: PLTYF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001410578-25-001338
Chunk: 2

Company: Plastec Technologies, Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 3
Chunk 2
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 in or under the laws of the United States, any of its states or t...  

  (c)      an estate whose income is subject to U. S. federal income taxation regardless of its source, or  

  (d)      a trust if (i) a U. S. court is able to exercise primary supervision over the administration of such trust and one or more U. S. persons have the authority to control all of the substantial dec...  

  You hold our ordinary shares as capital assets for U. S. federal income tax purposes (generally, property held for investment).  

The following description of tax consequences should be considered only as a summary and does not purport to be a complete analysis of all potential tax effects of acquiring, owning or disposing of our ordinary shares.

Special rules may apply to U. S. expatriates, insurance companies, tax-exempt organizations, regulated investment companies, real estate investment trusts, real estate mortgage investment conduits, financial institutions, persons subject to the alternative minimum tax, securities broker-dealers, traders in securities that elect to use a mark-to-market method of accounting for the securities holdings, and persons holding their ordinary shares as part of a hedging, straddle, conversion transaction or other integrated investment, among others. Those special rules are not discussed in this Form 20-F.

Moreover, the discussion below is based upon the provisions of the Internal Revenue Code of 1986, as amended (“ Code”), the U. S. Treasury Department regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof. Those authorities may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, which may result in U. S. federal income tax consequences different from those discussed below. Furthermore, this discussion does not address any aspect of U. S. federal non-income tax laws, such as gift, estate, or U. S. state or local or non-U. S. tax laws.

This summary does not address all potential tax implications that may be relevant to you as a holder, in light of your particular circumstances. You should consult your tax advisor concerning the U. S. federal, state and local and non-U. S. tax consequences of your investment in our ordinary shares.

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We have not sought, and will not seek, any ruling from the Internal Revenue Service (“ IRS”) or any opinion of counsel with respect to the tax consequences discussed below. The IRS may disagree with the discussion