Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 227

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 227
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 own tax advisor regarding the application of the PFIC rules to our securities.

In addition, the PFIC
rules described above would not apply if we were a PFIC and a U.S. Holder made a mark-to-market election. A U.S. Holder of our Ordinary
Shares which are regularly traded on a qualifying exchange, including the NYSE American, can elect to mark the Ordinary Shares to market
annually, recognizing as ordinary income or loss each year an amount equal to the difference as of the close of the taxable year between
the fair market value of the Ordinary Shares and the U.S. Holder’s adjusted tax basis in the Ordinary Shares. Losses are allowed
only to the extent of net mark-to-market gain previously included income by the U.S. Holder under the election for prior taxable years.
A mark-to-market election will be unavailable with respect to our warrants and will not apply to any lower-tier PFIC that we own.

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U.S. Holders who hold our
Equity Securities during a period when we are a PFIC will be subject to the foregoing rules, even if we cease to be a PFIC.

The U.S. federal income tax
rules relating to PFICs are complex. U.S. Holders are urged to consult their own tax advisors with respect to the consequences to them
of an investment in a PFIC, any elections available with respect to the Ordinary Shares and the IRS information reporting obligations
with respect to the purchase, ownership, and disposition of the Equity Securities in the event we are determined to be a PFIC.

Tax on Net Investment Income

U.S. Holders who are individuals,
estates or trusts will generally be required to pay a 3.8% Medicare tax on their net investment income (including dividends on and gains
from the sale or other disposition of our Equity Securities), or in the case of estates and trusts on their net investment income that
is not distributed to beneficiaries of the estate or trust. In each case, the 3.8% Medicare tax applies only to the extent the U.S. Holder’s
total adjusted income exceeds applicable thresholds.

Information Reporting and Withholding

A U.S. Holder may be subject
to backup withholding at a rate of 24% with respect to cash dividends and proceeds from a disposition of Equity Securities. In general,
backup withholding will apply only if a U.S. Holder fails to comply with specified identification procedures. Backup withholding will
not apply with respect to payments made