Company: KMRK
Filing Date: 2025-03-25
Form Type: DRS/A
Source: 0001013762-25-001825
Chunk: 154

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-25
Form: DRS/A
Chunk 154
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 federal tax laws in effect as of the date of this prospectus, on U.S. Treasury regulations in effect or, in some cases, proposed as of the date of this prospectus, and judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which could apply retroactively and could affect the tax consequences described below. No ruling has been sought from the Internal Revenue Service (“ IRS”) with respect to any U.S. federal income tax considerations described below, and there can be no assurance that the IRS or a court will not take a contrary position. Moreover, this summary does not address the U.S. federal estate, gift, backup withholding, and alternative minimum tax considerations, or any state, local, and non -U.S. tax considerations, 104 relating to the ownership and disposition of our Ordinary Share. The following summary does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as: •financial institutions or financial services entities; •underwriters; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •grantor trusts; •broker -dealers; •traders that elect to use a mark -to -marketmethod of accounting; •governments or agencies or instrumentalities thereof; •certain former U.S. citizens or long -termresidents; •tax -exemptentities (including private foundations); •persons liable for alternative minimum tax; •persons holding stock as part of a straddle, hedging, conversion or other integrated transaction; •persons whose functional currency is not the U.S. dollar; •passive foreign investment companies; •controlled foreign corporations; •the Company’s officers or directors; •holders who are not U.S. Holders; •persons that actually or constructively own 5% or more of the total combined voting power of all classes of our voting stock; or •partnerships or other entities taxable as partnerships for U.S. federal income tax purposes, or persons holding Ordinary Share through such entities. For purposes of this discussion, a “U.S. Holder” is a beneficial owner of our Ordinary Share 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 taxable as a corporation for U.S. federal income tax purposes) created or organized in