Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 46

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 46
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 apply. A U.S. Holder that is eligible to make a mark-to-market with respect
to our ordinary shares may do so by providing the appropriate information on IRS Form 8621 and timely filing that form with the U.S. Holder’s
tax return for the year in which the election becomes effective. U.S. Holders should consult their own tax advisors as to the availability
and desirability of a mark-to-market election, as well as the impact of such election on interests in any Lower-Tier PFICs.

A U.S. Holder of a PFIC may
be required to file an IRS Form 8621 on an annual basis. U.S. Holders should consult their own tax advisors regarding any reporting requirements
that may apply to them if we are a PFIC.

U.S. Holders are strongly
encouraged to consult their tax advisors regarding the application of the PFIC rules to their particular circumstances.

Information reporting and backup withholding

Information reporting requirements
may apply to dividends received by U.S. Holders of our ordinary shares and the proceeds received on sale or other taxable the disposition
of our ordinary shares effected within the United States (and, in certain cases, outside the United States), in each case other than U.S.
Holders that are exempt recipients (such as corporations). Backup withholding (currently at a rate of 24%) may apply to such amounts if
the U.S. Holder fails to provide an accurate taxpayer identification number (generally on an IRS Form W-9 provided to the paying agent
of the U.S. Holder’s broker) or is otherwise subject to backup withholding. U.S. Holders should consult their own tax advisors regarding
the application of the U.S. information reporting and backup withholding rules.

Backup withholding is not
an additional tax. Amounts withheld as backup withholding generally may be credited against the taxpayer’s U.S. federal income tax
liability, and a taxpayer may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate
claim for a refund with the IRS and furnishing any required information.

Foreign asset reporting

Certain U.S. Holders are required
to report their holdings of certain foreign financial assets, including equity of foreign entities, if the aggregate value of all of these
assets exceeds certain threshold amounts, by filing IRS Form 8938 with their federal income tax return. Our ordinary shares are expected
to constitute foreign financial assets subject to these requirements unless they are held in an account at certain financial