Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 273

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 273
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 any Lower-Tier PFICs, a U. S. Holder
that does not make the applicable QEF elections generally will continue to be subject to the Excess Distribution Rules with respect to
its indirect interest in any Lower-Tier PFICs as described above, even if a mark-to-market election is made for us.

If
a U. S. Holder does not make a mark-to-market election (or a QEF election, as discussed above) effective from the first taxable year of
a U. S. Holder’s holding period for our ordinary shares in which we are a PFIC, then the U. S. Holder generally will remain subject
to the Excess Distribution Rules. A U. S. Holder that first makes a mark-to-market election with respect to our ordinary shares in a later
year will continue to be subject to the Excess Distribution Rules during the taxable year for which the mark-to-market election becomes
effective, including with respect to any mark-to-market gain recognized at the end of that year. In subsequent years for which a valid
mark-to-mark election remains in effect, the Excess Distribution Rules generally will not 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 or warrants 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 (