Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 346

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 346
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usa is or has been a “United States real property holding corporation” for U.S. federal income tax purposes at any time during the shorter of the five -yearperiod ending on the date of disposition or the period that the Non -U.S. holder held New Profusa Common Stock, and, in the case where shares of New Profusa Common Stock are regularly traded on an established securities market, the Non -U.S. holder has owned, directly or constructively, more than 5% of New Profusa Common Stock at any time within the shorter of the five -yearperiod preceding the disposition or such Non -U.S. holder’s holding period for the shares of New Profusa Common Stock. There can be no assurance that New Profusa Common Stock will be treated as regularly traded on an established securities market for this purpose. Unless an applicable tax treaty provides otherwise, gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the Non -U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a Non -U.S. holder that is a foreign corporation may also be subject to an additional “branch profits tax” at a 30% rate (or lower treaty rate). Gain described in the second bullet point above will generally be subject to a 30% U.S. federal income tax rate. If the third bullet point above applies to a Non -U.S. holder, gain recognized by such holder on the sale, exchange or other disposition of New Profusa Common Stock will be subject to tax at generally applicable U.S. federal income tax rates. In addition, a buyer of New Profusa Common Stock from such holder may be required to 176 withhold U.S. federal income tax at a rate of 15% of the amount realized upon such disposition. New Profusa will be classified as a United States real property holding corporation if the fair market value of New Profusa’s “United States real property interests” equals or exceeds 50 percent of the sum of the fair market value of our worldwide real property interests plus our other assets used or held for use in a trade or business, as determined for U.S. federal income tax purposes. Information Reporting and Backup Withholding Payments of cash as a result of a redemption of NorthView Common Stock may be subject to information reporting to the IRS and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. holder who furnishes a correct