Company: OXBRW
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000736
Chunk: 428

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1A
Chunk 428
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 there is related person insurance income and certain exceptions do not apply. If
you are a United States tax-exempt organization, we advise you to consult your own tax advisor regarding the risk of recognizing unrelated
business taxable income.

Changes
in United States tax laws may be retroactive and could subject us, and/or United States persons who own ordinary shares to United States
income taxation on our undistributed earnings.

The
tax laws and interpretations regarding whether a company is engaged in a United States trade or business, is a CFC, has RPII, or is a
PFIC are subject to change, possibly on a retroactive basis. There are currently no regulations regarding the application of the PFIC
rules to an insurance company and the regulations regarding RPII are still in proposed form. New regulations or pronouncements interpreting
or clarifying such rules may be forthcoming from the IRS. We are not able to predict if, when or in what form such guidance will be provided
and whether such guidance will have a retroactive effect.

We
do not intend to resume paying cash dividends in the foreseeable future.

On
November 12, 2017, our board of directors decided to suspend our regular quarterly cash dividend. The board of directors intends to reconsider
in the future the payment of a quarterly cash dividend, but the timing of such reconsideration has not been determined, and there is
no intention to resume dividend payments in the foreseeable future, if at all. Any decision to resume dividend payments will be dependent
upon a variety of factors, including the state of our business as well as general market conditions at the time of reconsideration, and
there is no assurance that dividend payments will recommence.

Outages,
computer viruses and similar events could disrupt our operations.

We
rely on information technology networks and systems, some of which are owned and operated by third parties, to process, transmit and
store electronic information. Any of these systems may be susceptible to outages due to fire, floods, power loss, telecommunications
failures, terrorist or cyber-attacks and similar events. Despite the implementation of network security measures, our systems and those
of third parties on which we rely may also be vulnerable to computer viruses and similar disruptions. If we or the third parties on whom
we rely are unable to prevent such outages and breaches, our operations could be disrupted.

Increased
Information Technology (“IT”) security threats and more sophisticated computer crime could pose a risk to our systems, networks,
and services.

Cyber