Company: ARAI
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001641172-25-005394
Chunk: 151

Company: Arrive AI Inc.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 151
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 unless:

| ● | the                                                                                                                                 
 gain (i) is effectively connected with the conduct by the Non-U.S. Holder of a U.S. trade or business, and (ii) if required by an   
 applicable income tax treaty between the United States and the Non-U.S. holder’s country of residence, is attributable to a         
 permanent establishment maintained by the Non-U.S. Holder in the United States (in which the special rules described below apply);  |
| ● | the                                                                                                                                 
 Non-U.S. Holder is an individual who is present in the United States for 183 days or more in the taxable year of the sale, exchange 
 or other disposition of our Common Stock, and certain other requirements are met (in which case the gain would be subject to a flat 
 30% tax, or such reduced rate as may be specified by an applicable income tax treaty, which may be offset by certain U.S. source    
 capital losses, even though the individual is not considered a resident of the United States); or                                   |
| ● | the                                                                                                                                 
 rules of the Foreign Investment in Real Property Tax Act (“FIRPTA”) treat the stock as a “U.S. real property interest”              
 as defined in Section 897 of the Code.                                                                                              |

The FIRPTA rules may apply to a sale, exchange or other disposition of our Common Stock if we are, or were within the shorter of the five-year period preceding the disposition and the Non-U.S. Holder’s holding period, a “U.S. real property holding corporation” (a “USRPHC”), as defined in Section 897 of the Code. In general, we would be a USRPHC if interests in U.S. real estate comprised at least half of the value of our business assets. We do not believe that we are a USRPHC and we do not anticipate becoming one in the future. Even if we become a USRPHC, as long as our Common Stock is regularly traded on an established securities market, such Common Stock will be treated as U.S. real property interests only if beneficially owned by a Non-U.S. Holder that actually or constructively owned more than 5% of our outstanding Common Stock at sometime within the five-year period preceding the disposition.

If any gain from the sale, exchange or other disposition of our Common Stock (1) is effectively connected with a U.S. trade or business conducted by a Non-U.S. Holder, and (2) if required by an applicable income tax