Company: NIVFW
Filing Date: 2025-05-01
Form Type: F-1/A
Source: 0001213900-25-038045
Chunk: 153

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-01
Form: F-1/A
Chunk 153
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 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 regarding the U.S. federal income tax consequences discussed below; thus, there can be no assurance that the IRS will not challenge the U.S. federal income tax treatment described below or that, if challenged, such treatment will be sustained by a court. This summary is limited to considerations relevant to U.S. Holders that hold the Company Securities as “capital assets” within the meaning of section 1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example:

| ● | banks or other financial institutions, underwriters, or insurance companies; |

| ● | traders in securities who elect to apply a mark-to-market method of 
 accounting;                                                         |

| ● | real estate investment trusts and regulated investment companies; |

| ● | tax-exempt organizations, qualified retirement plans, individual retirement 
 accounts, or other tax- deferred accounts;                                  |

| ● | expatriates or former citizens or long-term residents of the United States; |

| ● | subchapter S corporations, partnerships or other pass-through entities 
 or investors in such entities;                                         |

| ● | any holder that is not a U.S. Holder; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor trusts; |

| ● | persons subject to the alternative minimum tax; |

98

| ● | U.S. persons whose “functional currency” is not the 
 U.S. dollar;                                        |

| ● | persons who receive stock of the Company through the