Company: APM
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001213900-25-037669
Chunk: 206

Company: Aptorum Group Ltd
Filing Date: 2025-04-30
Form: 20-F
Item: Item 10
Chunk 206
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You are urged to consult your tax advisor about the availability of the mark-to-market election, and whether making the election would
be advisable in your particular circumstances.

Information Reporting
and Backup Withholding

Payments of dividends and
sales proceeds that are made within the United States or through certain U. S.-related financial intermediaries generally are subject to
information reporting, and may be subject to backup withholding, unless (i) the U. S. Holder is a corporation or other exempt recipient
or (ii) in the case of backup withholding, the U. S. Holder provides a correct taxpayer identification number and certifies that it
is not subject to backup withholding.

Backup withholding is not
an additional tax. The amount of any backup withholding from a payment to a U. S. Holder will be allowed as a credit against the holder’s
U. S. federal income tax liability and may entitle it to a refund, provided that the required information is timely furnished to the IRS.

Information with Respect
to Foreign Financial Assets

Certain U. S. Holders may be required to report information relating
to the Class A Ordinary Shares, subject to certain exceptions (including an exception for Class A Ordinary Shares held in accounts maintained
by certain U. S. financial institutions). U. S. Holders should consult their tax advisors regarding their reporting obligations with respect
to their purchase, ownership, and disposition of the Class A Ordinary Shares.

F. Dividends and Paying Agents

Not applicable.

G. Statement by Experts

Not applicable.

H. Documents on Display

We have previously filed the
Registration Statement with the SEC.

We are subject to the periodic reporting and other informational requirements
of the Exchange Act. Under the Exchange Act, we are required to file reports and other information with the SEC. Specifically, we are
required to file annually a Form 20-F within four months after the end of each fiscal year. Copies of reports and other information, when
so filed, may be inspected without charge, and may be obtained at prescribed rates at the public reference facilities maintained by the
SEC at Judiciary Plaza, 100 F Street, N. E., Washington, D. C. 20549. The public may obtain information regarding the Washington, D. C. Public
Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains a web site at http://www. sec. gov that contains reports, proxy
and information statements, and other information regarding registr