Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 44

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 44
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 the relevant
tax information for each Lower-Tier PFIC on an annual basis.

If a U.S. Holder does not
make a QEF election (or a mark-to-market election, as discussed below) 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 such ordinary shares will generally continue to be treated as an interest
in a PFIC, and the U.S. Holder generally will remain subject to the Excess Distribution Rules. A U.S. Holder that first makes a QEF election
in a later year may avoid the continued application of the Excess Distribution Rules to its ordinary shares by making a “deemed
sale” election. In that case, the U.S. Holder will be deemed to have sold our ordinary shares at their fair market value on the
first day of the taxable year in which the QEF election becomes effective, and any gain from such deemed sale would be subject to the
Excess Distribution Rules described above. A U.S. Holder that is eligible to make a QEF election with respect to its ordinary shares generally
may do so by providing the appropriate information to the IRS in the U.S. Holder’s timely filed 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 QEF election.

Alternatively, a U.S. Holder
of “marketable stock” (as defined below) may make a mark-to-market election for its ordinary shares to elect out of the Excess
Distribution Rules discussed above if we are treated as a PFIC. If a U.S. Holder makes a mark-to-market election with respect to its ordinary
shares, such U.S. Holder will include in income for each year that we are treated as a PFIC with respect to such ordinary shares an amount
equal to the excess, if any, of the fair market value of the ordinary shares as of the close of the U.S. Holder’s taxable year over
the adjusted basis in the ordinary shares. A U.S. Holder will be allowed a deduction for the excess, if any, of the adjusted basis of
our ordinary shares over their fair market value as of the close of the taxable year. However, deductions will be allowed only to the
extent of any net mark-to-market gains on such ordinary shares included in the U.S. Holder’s income for prior taxable years. Amounts
included