Company: PFSA
Filing Date: 2025-04-28
Form Type: S-4/A
Source: 0001213900-25-035718
Chunk: 336

Company: Profusa, Inc.
Filing Date: 2025-04-28
Form: S-4/A
Chunk 336
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 to the NorthView Common Stock described in this proxy statement/prospectus may suspend the running of the applicable holding period for this purpose. Long -termcapital gains recognized by non -corporateU.S. holders generally will be eligible to be taxed at reduced rates. The deductibility of capital losses is subject to limitations. U.S. holders who hold different blocks of NorthView Common Stock (shares of NorthView Common Stock purchased or acquired on different dates or at different prices) should consult their tax advisors to determine how the above rules apply to them. 172 Non-U.S. Holders This section applies to you if you are a Non -U.S. holder of Northview Common Stock. Taxation of Redemption Treated as a Distribution.If a redemption of a Non -U.S. holder’s shares of NorthView Common Stock is treated as a corporate distribution, as discussed above under the section entitled “ — Redemption of NorthView Common Stock,” the amount of cash received in the redemption generally will constitute a dividend for U.S. federal income tax purposes to the extent paid out of NorthView’s current or accumulated earnings and profits (as determined under U.S. federal income tax principles) and, provided such dividend is not effectively connected with the Non -U.S. holder’s conduct of a trade or business within the United States, we will be required to withhold tax from the gross amount of the dividend at a rate of thirty percent (30%), unless such Non -U.S. holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and timely provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W -8BENor IRS Form W -8BEN-E). Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the Non -U.S. holder’s adjusted tax basis in its shares of NorthView Common Stock redeemed and, to the extent such distribution exceeds the Non -U.S. holder’s adjusted tax basis, as gain realized on the sale of the NorthView Common Stock, which will be treated as described below under the section entitled “ — Non -U .S. Holders — Taxation of Redemption Treated as a Sale of NorthView Common Stock.” Because it may not be certain at the time a Non -U.S. holder is redeemed whether such Non -U.S. holder’s redemption will be treated as a sale of shares or a distribution constituting a dividend, and because such determination will depend in part on a Non -U.S