Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 174

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 174
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, the U.S. Holder did not make a valid “mark-to-market” election, such U.S. Holder generally will be subject to special rules with respect to:

| ● | any gain recognized by the U.S. Holder on the sale or other disposition               
 of the Company Securities (including a redemption treated as a sale or exchange); and |

| ● | any “excess distribution” made to the U.S. Holder                                                                                  
 (generally, any distributions to such U.S. Holder during a taxable year of the U.S. Holder that are greater than 125% of           
 the average annual distributions received by such U.S. Holder in respect of the Class A Ordinary Shares during the three preceding 
 taxable years of such U.S. Holder or, if shorter, such U.S. Holder’s holding period for such ordinary shares).                     |

Under these rules:

| ● | the U.S. Holder’s gain or excess distribution will be allocated 
 ratably over the U.S. Holder’s Company Securities;              |

| ● | the amount allocated to the U.S. Holder’s taxable year in                                                                   
 which the U.S. holder recognized gain or received the excess distribution, or to the period in the U.S. Holder’s            
 holding period before the first day of the Company’s first taxable year in the Company is a PFIC, will be taxed as ordinary 
 income;                                                                                                                     |

| ● | the amount allocated to other taxable years (or portions thereof)                                                                  
 of the U.S. Holder and included in its holding period will be taxed at the highest tax rate in effect for that year and applicable 
 to the U.S. Holder; and                                                                                                            |

| ● | the interest charge generally applicable to underpayments of tax will                             
 be imposed in respect of the tax attributable to each such other taxable year of the U.S. Holder. |

Although a determination as to the Company’s PFIC status will be made annually, an initial determination that the Company is a PFIC will generally apply for subsequent years to a U.S. Holder who held Company Securities while the Company was a PFIC, whether or not the Company meets the test for PFIC status in those subsequent years.

If a U.S. Holder, at the close of its taxable year, owns shares in a PFIC that are treated as marketable stock, the U.S. Holder may make a mark-to-market election with respect to such shares for such taxable year. If the U.S. Holder makes a valid mark-to-market election for the first taxable year