Company: PDCC
Filing Date: 2025-09-16
Form Type: N-2/A
Source: 0001214659-25-013826
Chunk: 179

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-16
Form: N-2/A
Chunk 179
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 30% of certain ordinary dividends it pays to shareholders that fail to meet prescribed
information reporting or certification requirements. In general, no such withholding will be required with respect to a U.S. person or
non-U.S. person that timely provides the certifications required by the Company or its agent on a valid IRS Form W-9 or applicable series
of IRS Form W-8, respectively. Shareholders potentially subject to withholding include foreign financial institutions (“FFIs”),
such as non-U.S. investment funds, and non-financial foreign entities (“NFFEs”). To avoid withholding under FATCA, an FFI
generally must enter into an information sharing agreement with the IRS in which it agrees to report certain identifying information (including
name, address, and taxpayer identification number) with respect to its U.S. account holders (which, in the case of an entity shareholder,
may include its direct and indirect U.S. owners), and an NFFE generally must identify and provide other required information to a Fund
or other withholding agent regarding its U.S. owners, if any. Such non-U.S. shareholders also may fall into certain exempt, excepted or
deemed compliant categories as established by regulations and other guidance. A non-U.S. shareholder resident or doing business in a country
that has entered into an intergovernmental agreement with the U.S. to implement FATCA will be exempt from FATCA withholding provided that
the shareholder and the applicable foreign government comply with the terms of the agreement.

| 114 |

A non-U.S. entity that invests in the Company
will need to provide the Company with documentation properly certifying the entity’s status under FATCA in order to avoid FATCA
withholding. Non-U.S. investors in the Company should consult their tax advisors in this regard.

The preceding discussion of material U.S. federal
income tax considerations is for general information only and is not tax advice. We urge you to consult your own tax advisor with respect
to the particular tax consequences to you of an investment in our securities, including the possible effect of any pending legislation
or proposed regulations.

DESCRIPTION OF OUR CAPITAL
STOCK

This prospectus contains a summary of our common
stock, Preferred Stock, subscription rights and debt securities. These summaries are not meant to be a complete description of each security.
However, this prospectus and the accompanying prospectus supplement will contain the material terms and conditions for each security being
offered thereby.

The following are our authorized classes of
securities as