Company: NBRG
Filing Date: 2025-10-22
Form Type: POS462C
Source: 0001213900-25-101203
Chunk: 311

Company: Newbridge Acquisition Ltd
Filing Date: 2025-10-22
Form: POS462C
Chunk 311
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 part of our 185 interest in, the lower -tierPFIC or the U.S. Holders otherwise were deemed to have disposed of an interest in the lower -tierPFIC. Upon written request we will endeavor to cause any lower -tierPFIC to provide to a U.S. Holder the information that may be required to make or maintain a QEF election with respect to the lower -tierPFIC. There can be no assurance that we will have timely knowledge of the status of any such lower -tierPFIC. In addition, we may not hold a controlling interest in any such lower -tierPFIC and thus there can be no assurance we will be able to cause the lower -tierPFIC to provide such required information. A mark -to -marketelection generally would not be available with respect to such lower -tierPFIC. U.S. Holders are urged to consult their tax advisors regarding the tax issues raised by lower -tierPFICs. A U.S. Holder that owns (or is deemed to own) shares in a PFIC during any taxable year of the U.S. Holder, may have to file an IRS Form 8621 (whether or not a QEF or mark -to -marketelection is made) and such other information as may be required by the Treasury. Failure to do so, if required, will extend the statute of limitations until such required information is furnished to the IRS. The rules dealing with PFICs and with the QEF and mark -to -marketelections are very complex and are affected by various factors in addition to those described above. Accordingly, U.S. Holders of our Class A ordinary shares or rights should consult their own tax advisors concerning the application of the PFIC rules to our securities under their particular circumstances. Tax Reporting Certain U.S. Holders may be required to file an IRS Form 926 (Return by a U.S. Transferor of Property to a Foreign Corporation) to report a transfer of property (including cash) to us. Substantial penalties may be imposed on a U.S. Holder that fails to comply with this reporting requirement, and the period of limitations on assessment and collection of U.S. federal income taxes will be extended in the event of a failure to comply. Furthermore, certain U.S. Holders who are individuals and certain entities will be required to report information with respect to such U.S. Holder’s investment in “specified foreign financial assets” on IRS Form 8938 (Statement of Specified Foreign Financial Assets