Company: KMRK
Filing Date: 2025-07-16
Form Type: 424B4
Source: 0001213900-25-064537
Chunk: 153

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-07-16
Form: 424B4
Chunk 153
---
 Ordinary Share. The following summary does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances or to persons in special tax situations such as: •financial institutions or financial services entities; •underwriters; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •grantor trusts; •broker -dealers; •traders that elect to use a mark -to -marketmethod of accounting; •governments or agencies or instrumentalities thereof; •certain former U.S. citizens or long -termresidents; •tax -exemptentities (including private foundations); •persons liable for alternative minimum tax; •persons holding stock as part of a straddle, hedging, conversion or other integrated transaction; •persons whose functional currency is not the U.S. dollar; •passive foreign investment companies; •controlled foreign corporations; •the Company’s officers or directors; •holders who are not U.S. Holders; •persons that actually or constructively own 5% or more of the total combined voting power of all classes of our voting stock; or •partnerships or other entities taxable as partnerships for U.S. federal income tax purposes, or persons holding Ordinary Share through such entities. For purposes of this discussion, a “U.S. Holder” is a beneficial owner of our Ordinary Share that is, for U.S. federal income tax purposes: •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 in the United States or under the laws of the United States, any state thereof or the District of Columbia; •an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or •a trust that (1) is subject to the primary supervision of a court within the United States and the control of one or more U.S. persons for all substantial decisions, or (2) has a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person. 102 If a partnership (or other entity treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Ordinary Share, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. Partnerships holding our Ordinary Share and their