Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 42

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 42
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the last day of the last taxable year in which we are classified as a PFIC, and any gain from such deemed sale would be subject to the
consequences described below. After the deemed sale election, our ordinary shares with respect to which the deemed sale election was made
will not be treated as shares in a PFIC unless we subsequently become a PFIC.

For each taxable year that
we are treated as a PFIC with respect to a U.S. Holder’s ordinary shares, the U.S. Holder will be subject to special tax rules with
respect to any “excess distribution” (as defined below) received and any gain realized from a sale or disposition (including
a pledge) of its ordinary shares (collectively the “Excess Distribution Rules”), unless the U.S. Holder makes a valid QEF
election or mark-to-market election as discussed below. Distributions received by a U.S. Holder in a taxable year that are greater than
125% of the average annual distributions received during the shorter of the three preceding taxable years or the U.S. Holder’s holding
period for our ordinary shares will be treated as excess distributions. Under these special tax rules:

the excess distribution
or gain will be allocated ratably over the U.S. Holder’s holding period for our ordinary shares;

the amount allocated
to the current taxable year, and any taxable years in the U.S. Holder’s holding period prior to the first taxable year in which
we are a PFIC, will be treated as ordinary income; and

the interest
charge generally applicable to underpayments of tax will be imposed on the resulting tax attributable to each such year.

Under the Excess Distribution
Rules, the tax liability for amounts allocated to taxable years prior to the year of disposition or excess distribution cannot be offset
by any net operating losses, and gains (but not losses) realized on the sale of our ordinary shares cannot be treated as capital gains,
even though the U.S. Holder holds the ordinary shares as capital assets.

<div align='center'>S-25</div>

Certain of the PFIC rules
may impact U.S. Holders with respect to equity interests in subsidiaries and other entities which we may hold, directly or indirectly,
that are PFICs (collectively, “Lower-Tier PFICs”). There can be no assurance, however, that we do not own, or will not in
the future acquire, an interest in a subsidiary or other entity that is or would be treated as a Lower-T