Company: FLYE
Filing Date: 2025-06-02
Form Type: 424B4
Source: 0001213900-25-050035
Chunk: 115

Company: Fly-E Group, Inc.
Filing Date: 2025-06-02
Form: 424B4
Chunk 115
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 individual retirement accounts or other tax -deferredaccounts; •taxpayers that are subject to the mark -to -markettax accounting rules; •tax -exemptentities; •S -corporations, partnerships or other flow -throughentities and investors therein; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •passive foreign investment companies; •controlled foreign corporations; •qualified foreign pension funds; •expatriates or former long -termresidents of the United States; •persons that actually or constructively own five percent or more of our voting shares; •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation or in connection with services; •persons required for U.S. federal income tax purposes to conform the timing of income accruals to their financial statements under Section 451 of the Code; •persons subject to the alternative minimum tax; •persons that hold our securities as part of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction; or •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar. 77 The discussion below is based upon current provisions of the Code, applicable U.S. Treasury regulations promulgated under the Code (“Treasury Regulations”), judicial decisions and administrative rulings of the Internal Revenue Service (“IRS”), all as in effect on the date hereof, and all of which are subject to differing interpretations or change, possibly on a retroactive basis. Any such differing interpretations or change could alter the U.S. federal income tax consequences discussed below. Furthermore, this discussion does not address any aspect of U.S. federal non -incometax laws, such as gift, estate or Medicare contribution tax laws, or state, local or non -U.S. tax laws. We have not sought, and will not seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements in this discussion. As used herein, the term “U.S. Holder” means a beneficial owner of our securities that is for U.S. federal income tax purposes: (i) an individual who is a citizen or resident