Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 297

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 297
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 for tax purposes; |

| ● | Sponsor or Sponsor Persons; |

| ● | grantor trusts; |

| ● | U.S. holders (as defined below) whose functional currency is not the U.S. dollar; |

| ● | partnerships or other pass-through entities for U.S. federal income tax purposes or investors in such 
 entities;                                                                                             |

| ● | holders that are “controlled foreign corporations” or “passive foreign investment companies,”       
 referred to as “PFICs,” and corporations that accumulate earnings to avoid U.S. federal income tax; |

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

| ● | a person required to accelerate the recognition of any item of gross income with respect to FutureTech 
 securities as a result of such income being recognized on an applicable financial statement.           |

This discussion does not consider
the tax treatment of entities that are partnerships or other pass-through entities for U.S. federal income tax purposes or persons who
hold FutureTech securities through such entities. If a partnership or other pass-through entity for U.S. federal income tax purposes
is the beneficial owner of FutureTech securities, the U.S. federal income tax treatment of partners of the partnership will generally
depend on the status of the partners and the activities of the partner and the partnership.

This discussion
is based on the Code, administrative pronouncements, judicial decisions and final, temporary and proposed Treasury Regulations, all as
of the date hereof, changes to any of which subsequent to the date of this proxy statement/prospectus may affect the tax consequences
described herein. This discussion does not take into account potential suggested or proposed changes in such tax laws which may impact
the discussion below and does not address any aspect of state, local or non-U.S. taxation, or any U.S. federal taxes other than income
taxes. Each of the foregoing is subject to change, potentially with retroactive effect. Holders of FutureTech securities are urged to
consult their tax advisors with respect to the application of U.S. federal tax laws to their particular situation, as well as any tax
consequences arising under the laws of any state, local or non-U.S. jurisdiction.

| 154 |

INVESTORS SHOULD
CONSULT WITH THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL FUTURE CHANGES
THERETO) TO THEIR PARTICULAR SITUATIONS, AS WELL AS ANY TAX CON