Company: PDCC
Filing Date: 2025-09-19
Form Type: 424B2
Source: 0001214659-25-013974
Chunk: 195

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-09-19
Form: 424B2
Chunk 195
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 sale or other disposition of shares of our stock may be disallowed under the “wash sales”
rule to the extent the stockholder acquires other shares of our stock (whether through the reinvestment of distributions or otherwise)
within a period of 61 days beginning 30 days before and ending 30 days after the date of disposition of our shares. Any disallowed loss
will result in an adjustment to the stockholder’s tax basis in some or all of the other shares of our stock acquired.

Certain commissions or other sales charges paid
upon a purchase of our shares cannot be taken into account for purposes of determining gain or loss on a sale of the shares before the
91 day after their purchase to the extent a sales charge is reduced or eliminated in a subsequent acquisition of our shares,
during the period beginning on the date of such sale and ending on January 31 of the calendar year following the calendar year in which
the sale is made, pursuant to a reinvestment right. Any disregarded amounts will result in an adjustment to a stockholder’s tax
basis in some or all of any other shares of our stock acquired.

Tax on Net Investment Income. U.S.
individuals with adjusted gross income (subject to certain adjustments) exceeding certain threshold amounts ($250,000 if married filing
jointly or if considered a “surviving spouse” for federal income tax purposes, $125,000 if married filing separately, and
$200,000 in other cases) are subject to a 3.8% Net Investment Income tax on all or a portion of their “net investment income,”
which includes taxable interest, dividends, and certain capital gains (generally including capital gain distributions and capital gains
realized on the sale of our stock). This 3.8% Net Investment Income tax also applies to all or a portion of the undistributed net investment
income of certain Shareholders that are estates and trusts. Prospective investors in our securities should consult their own tax advisors
regarding the effect, if any, of this tax on their ownership and disposition of our stock.

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Taxation of Non-U.S. Holders of Our Stock.
Whether an investment in the shares of our stock is appropriate for a non-U.S. holder will depend upon that person’s particular
circumstances. An investment in the shares by a non-U.S. holder may have adverse tax consequences. Non-U.S. holders should consult their
tax advisors before investing in our stock.

Subject to the discussions below, distributions