Company: CCHH
Filing Date: 2025-08-07
Form Type: DRS/A
Source: 0001213900-25-072802
Chunk: 141

Company: CCH Holdings Ltd
Filing Date: 2025-08-07
Form: DRS/A
Chunk 141
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. Internal Revenue Service (the “IRS”), with respect to any U.S. federal income tax consequences described below, and there can be no assurance that the IRS or a court will not take a contrary position. This discussion, moreover, does not address the U.S. federal estate, gift, Medicare, and alternative minimum tax consequences, any withholding or information reporting requirements, or any state, local and non -U.S. tax consequences relating to the ownership or disposition of our ordinary shares. 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: •banks and other financial institutions; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •broker -de alers; •traders that elect to use a market -to -marketmethod of accounting; •certain former U.S. citizens or long -termresidents; •governments or agencies or instrumentalities thereof; •tax -exemptentities, including private foundations, an “individual retirement account” or “Roth IRA”; •holders who acquired our ordinary shares pursuant to the exercise of any employee share option or otherwise as compensation; •investors that hold our ordinary shares as part of a straddle, hedging, conversion or other integrated transaction for U.S. federal income tax purposes; 100 •persons holding their ordinary shares in connection with a trade or business outside the United States; •persons that actually or constructively own 10% or more of our voting power or value (including by reason of owning our ordinary shares); •investors required to accelerate the recognition of any item of gross income with respect to their ordinary shares as a result of such income being recognized on an applicable financial statement; •investors that have a functional currency other than the U.S. dollar; •partnerships or other entities taxable as partnerships for U.S. federal income tax purposes, or persons holding ordinary shares through such entities, all of whom may be subject to tax rules that differ significantly from those discussed below. The discussion set forth below is addressed only to U.S. Holders that purchase ordinary shares in this offering. Prospective purchasers are urged to consult their own tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state, local, non -U.S. and other tax consequences to them of the purchase, ownership and disposition