Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 225

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 225
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 exchange, including the NYSE American, can elect to mark the Ordinary Shares to market annually,
recognizing as ordinary income or loss each year an amount equal to the difference as of the close of the taxable year between the fair
market value of the Ordinary Shares and the U.S. Holder’s adjusted tax basis in the Ordinary Shares. Losses are allowed only to
the extent of net mark-to-market gain previously included income by the U.S. Holder under the election for prior taxable years. A mark-to-market
election will be unavailable with respect to our warrants and will not apply to any lower-tier PFIC that we own.

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U.S. Holders who hold our
Equity Securities during a period when we are a PFIC will be subject to the foregoing rules, even if we cease to be a PFIC.

The U.S. federal income tax
rules relating to PFICs are complex. U.S. Holders are urged to consult their own tax advisors with respect to the consequences to them
of an investment in a PFIC, any elections available with respect to the Ordinary Shares and the IRS information reporting obligations
with respect to the purchase, ownership, and disposition of the Equity Securities in the event we are determined to be a PFIC.

Tax on Net Investment Income

U.S. Holders who are individuals,
estates or trusts will generally be required to pay a 3.8% Medicare tax on their net investment income (including dividends on and gains
from the sale or other disposition of our Equity Securities), or in the case of estates and trusts on their net investment income that
is not distributed to beneficiaries of the estate or trust. In each case, the 3.8% Medicare tax applies only to the extent the U.S. Holder’s
total adjusted income exceeds applicable thresholds.

Information Reporting and Withholding

A U.S. Holder may be subject
to backup withholding at a rate of 24% with respect to cash dividends and proceeds from a disposition of Equity Securities. In general,
backup withholding will apply only if a U.S. Holder fails to comply with specified identification procedures. Backup withholding will
not apply with respect to payments made to designated exempt recipients, such as corporations and tax-exempt organizations. Backup withholding
is not an additional tax and may be claimed as a credit against the U.S. federal income tax liability of a U.S. Holder, provided that
the required information is timely furnished to the IRS. You should consult your own tax