Company: NIVFW
Filing Date: 2025-08-21
Form Type: DRS
Source: 0001213900-25-079301
Chunk: 176

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-21
Form: DRS
Chunk 176
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 Association, the Board of Directors may issue Preferred Shares with such preferred rights as they shall
determine. The rights, privileges, restrictions and conditions attaching to the Preferred Shares shall be stated in the Memorandum and
Articles of Association, which shall be amended accordingly prior to the issue of such Preferred Shares.

<div align='center'>103

TAXATION</div>

The following is a general summary of the material U.S. federal income tax consequences relevant to an investment in our Ordinary Shares. The discussion is not intended to be, nor should it be construed as, legal or tax advice to any particular prospective purchaser. The discussion is based on laws and relevant interpretations thereof as of the date of this registration statement, all of which are subject to change or different interpretations, possibly with retroactive effect. The discussion does not address U.S. state or local tax laws. You should consult your own tax advisors with respect to the consequences of acquisition, ownership and disposition of our Ordinary Shares.

This discussion is based on
provisions of the Code, the Treasury Regulations promulgated thereunder (whether final, temporary, or proposed), administrative rulings
of the IRS, and judicial decisions, all as in effect on the date hereof, and all of which are subject to differing interpretations or
change, possibly with retroactive effect. This discussion does not purport to be a complete analysis or listing of all potential U.S. federal
income tax considerations that may apply to a securityholder of the Company as a result of the ownership and disposition of the Company
Securities. In addition, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to particular
holders nor does it take into account the individual facts and circumstances of any particular holder that may affect the U.S. federal
income tax consequences to such holder, and accordingly, is not intended to be, and should not be construed as, tax advice. This discussion
does not address the U.S. federal 3.8% Medicare tax imposed on certain net investment income or any aspects of U.S. federal
taxation other than those pertaining to the income tax, nor does it address any tax consequences arising under any U.S. state and
local, or non-U.S. tax laws, or, except as discussed here, any tax reporting obligations of a holder of the Company Securities. Holders
should consult their own tax advisors regarding such tax consequences in light of their particular circumstances.

No ruling has been requested
or will be obtained from the IRS