Company: ARAI
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001641172-25-005394
Chunk: 146

Company: Arrive AI Inc.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 146
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 effect to the Reverse Stock Split. From January 2025 through the date of this document, we issued in private placements 36,977 shares of common stock at a price of $13.00 per share. While the Advisor is expected to consider this price in connection with setting the opening public price of our common stock, this information may have little or no relation to broader market demand for our common stock and thus the opening public price and subsequent public price of our common stock on Nasdaq. As a result, you should not place undue reliance on this historical private sale price as it may differ materially from the opening public price and subsequent public price of our common stock on Nasdaq. See “Risk Factors — Risks Related to this Direct Listing and Ownership of Our Common Stock”

<div align='center'>MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following discussion is a summary of the material U.S. federal income tax considerations with respect to the acquisition, ownership and disposition of shares of our Common Stock issued pursuant to this Offering. This summary does not provide a complete analysis of all potential U.S. federal income tax considerations relating thereto. The information provided below is based upon provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), Treasury regulations promulgated thereunder, administrative rulings, and judicial decisions currently in effect. These authorities may change at any time, possibly retroactively, or the Internal Revenue Service (the “IRS”) might interpret the existing authorities differently. In either case, the tax considerations of owning or disposing of our Common Stock could differ from those described below. As a result, we cannot assure you that the tax consequences described in this discussion will not be challenged by the IRS or will be sustained by a court if challenged by the IRS.

This summary does not address the tax considerations arising under the laws of any non-U.S., state or local jurisdiction, or under U.S. federal gift and estate tax laws, except to the limited extent provided below. In addition, this discussion does not address tax considerations applicable to an investor’s particular circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks,                                                                                                                                   
 insurance companies or other financial institutions;                                                                                     |
| ● | partnerships                                                                                                                             
 or entities or arrangements treated as partnerships or other pass-through entities for U.S. federal tax purposes (or investors in        
 such entities);                                                                                                                          |
| ● | corporations                                                                                                                             
 that accumulate