Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 352

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 352
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 stock under an incentive plan or through a tax -qualifiedretirement plan or otherwise as compensation; •persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding BLAC Common Stock or OSR Holdings Common Stock, or, after the Business Combination, the issued BLAC Common Stock (excluding treasury shares); •holders holding BLAC Common Stock or OSR Holdings Common Stock, as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; •controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to which there are one or more United States stockholders within the meaning of Treasury Regulation Section 1.367(b) -3(b)(1)(ii); or •the Sponsor or its affiliates. As used in this proxy statement/prospectus, the term “ U.S. Holder” means a beneficial owner of BLAC Common Stock or OSR Holdings Common Stock that is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any state thereof or the District of Columbia; •an estate the income of which is subject to U.S. federal income tax regardless of its source; or •a trust (i) 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 the authority to control all substantial decisions of the trust, or (ii) that has a valid election in effect under applicable Treasury Regulations to be treated as a U.S. person for U.S. federal income tax purposes. A “ Non-U.S. Holder” means a beneficial owner of BLAC Common Stock or OSR Holdings Common Stock that is, for U.S. federal income tax purposes, an individual, corporation, estate or trust that is not a U.S. Holder. If a partnership, including for this purpose any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes, holds BLAC Common Stock or OSR Holdings Common Stock, the U.S. federal income tax treatment of a partner in such partnership will generally depend on the status of the partner and the activities of the partner and the partnership. A