Company: NIVFW
Filing Date: 2025-05-20
Form Type: F-1/A
Source: 0001213900-25-045737
Chunk: 155

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-20
Form: F-1/A
Chunk 155
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 or, if shorter, such U.S. Holder’s holding period for such ordinary shares).                     |

Under these rules:

| ● | the U.S. Holder’s gain or excess distribution will be allocated 
 ratably over the U.S. Holder’s Company Securities;              |

| ● | the amount allocated to the U.S. Holder’s taxable year in                                                                   
 which the U.S. holder recognized gain or received the excess distribution, or to the period in the U.S. Holder’s            
 holding period before the first day of the Company’s first taxable year in the Company is a PFIC, will be taxed as ordinary 
 income;                                                                                                                     |

| ● | the amount allocated to other taxable years (or portions thereof)                                                                  
 of the U.S. Holder and included in its holding period will be taxed at the highest tax rate in effect for that year and applicable 
 to the U.S. Holder; and                                                                                                            |

| ● | the interest charge generally applicable to underpayments of tax will                             
 be imposed in respect of the tax attributable to each such other taxable year of the U.S. Holder. |

Although a determination as to the Company’s PFIC status will be made annually, an initial determination that the Company is a PFIC will generally apply for subsequent years to a U.S. Holder who held Company Securities while the Company was a PFIC, whether or not the Company meets the test for PFIC status in those subsequent years. If a U.S. Holder, at the close of its taxable year, owns shares in a PFIC that are treated as marketable stock, the U.S. Holder may make a mark-to-market election with respect to such shares for such taxable year. If the U.S. Holder makes a valid mark-to-market election for the first taxable year of the U.S. Holder in which the U.S. Holder holds (or is deemed to hold) the Class A Ordinary Shares and for which the Company is determined to be a PFIC, such holder generally will not be subject to the PFIC rules described above in respect to the Class A Ordinary Shares as long as such shares continue to be treated as marketable stock. Instead, in general, the U.S. Holder will include as ordinary income each year that the Company is treated as a PFIC the excess, if any, of the fair market value of its Class A Ordinary Shares at the end of its taxable year over the adjusted basis in its Class A Ordinary Shares. The U.S. Holder also will be allowed to take an ordinary loss in