Company: ARAI
Filing Date: 2025-01-27
Form Type: S-1/A
Source: 0001493152-25-003660
Chunk: 142

Company: Arrive AI Inc.
Filing Date: 2025-01-27
Form: S-1/A
Chunk 142
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A 3.8% Medicare contribution tax will generally apply to all or some portion of the net investment income of a U.S. holder that is an individual with adjusted gross income that exceeds a threshold amount ($200,000, or $250,000 if married filing jointly).

Consequences to Non-U.S. Holders

The following is a summary of the U.S. federal income tax consequences that will apply to a non-U.S. holder of our securities. For purposes of this summary, a Non-U.S. Holder is any beneficial owner of our Common Stock, other than a partnership, that is not:

| ● | an                                                                                                                                 
 individual who is a citizen or resident of the United States;                                                                      |
| ● | a                                                                                                                                  
 corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized under the laws of 
 the United States, any state therein or the District of Columbia;                                                                  |
| ● | a                                                                                                                                  
 trust if it (i) is subject to the primary supervision of a U.S. court and one of more U.S. persons have authority to control all   
 substantial decisions of the trust or (ii) has a valid election in effect under applicable U.S. Treasury regulations to be treated 
 as a U.S. person; or                                                                                                               |
| ● | an                                                                                                                                 
 estate whose income is subject to U.S. income tax regardless of source.                                                            |

If you are a non-U.S. citizen that is an individual, you may, in many cases, be treated as a resident alien, as opposed to a non-resident alien, by virtue of being present in the United States for at least 31 days in the calendar year and for an aggregate of at least 183 days during a three-year period ending in the current calendar year. For these purposes, all the days present in the current year, one-third of the days present in the immediately preceding year, and one-sixth of the days present in the second preceding year are counted. Resident aliens are subject to U.S. federal income tax as if they were U.S. citizens. Such an individual is urged to consult his or her own tax advisor regarding the U.S. federal income tax consequences of the ownership or disposition of our Common Stock.

Dividends

As discussed under “Dividend Policy” above, we do not currently expect to declare or pay dividends to our Common Stockholders in the foreseeable future. In the event that we do make distributions of cash or other property on our Common Stock