Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 217

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 217
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particular circumstances and in particular does not discuss any estate, gift, generation-skipping transfer, state, local, excise or foreign
tax considerations. In addition, this discussion does not address the U.S. federal income tax treatment of a U.S. Holder who is: (1)
a bank, life insurance company, regulated investment company, or other financial institution or “financial services entity;”
(2) a broker or dealer in securities or foreign currency; (3) a person who acquired our Equity Securities in connection with employment
or other performance of services; (4) a U.S. Holder that is subject to the U.S. alternative minimum tax; (5) a U.S. Holder that holds
our Equity Securities as a hedge or as part of a hedging, straddle, conversion or constructive sale transaction or other risk-reduction
transaction for U.S. federal income tax purposes; (6) a tax-exempt entity; (7) real estate investment trusts or grantor trusts; (8) a
U.S. Holder that expatriates out of the United States or a former long-term resident of the United States; or (9) a person having a functional
currency other than the U.S. dollar. This discussion does not address the U.S. federal income tax treatment of a U.S. Holder that owns,
directly or constructively, at any time, shares representing 10% or more of the shares (by vote or value) of our Company.

If a partnership (including
any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds our Equity Securities, the tax treatment
of a person treated as a partner in the partnership for U.S. federal income tax purposes generally will depend on the status of the partner
and the activities of the partnership. Partnerships (and other entities or arrangements so treated for U.S. federal income tax purposes)
and their partners should consult their own tax advisors.

EACH PROSPECTIVE INVESTOR IS ADVISED TO CONSULT HIS OR HER OWN TAX ADVISER FOR THE SPECIFIC TAX CONSEQUENCES TO THAT INVESTOR OF PURCHASING,HOLDING OR DISPOSING OF OUR EQUITY SECURITIES, INCLUDING THE EFFECTS OF APPLICABLE STATE, LOCAL, FOREIGN OR OTHER TAX LAWS AND POSSIBLE CHANGES IN THE TAX LAWS .

Taxation of Dividends Paid on Ordinary Shares

We do not intend to pay dividends
in the foreseeable future. In