Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 179

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 179
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 companies; |

| ● | traders in securities who                             
 elect to apply a mark-to-market method of accounting; |

| ● | real estate investment                     
 trusts and regulated investment companies; |

| ● | tax-exempt organizations,                                                                    
 qualified retirement plans, individual retirement accounts, or other tax- deferred accounts; |

| ● | expatriates or former citizens               
 or long-term residents of the United States; |

| ● | subchapter S corporations,                                                 
 partnerships or other pass-through entities or investors in such entities; |

| ● | any holder that is not 
 a U.S. Holder;         |

| ● | dealers or traders in securities, 
 commodities or currencies;        |

| ● | grantor trusts; |

| ● | persons subject to the   
 alternative minimum tax; |

<div align='center'>102</div>

| ● | U.S. persons whose                            
 “functional currency” is not the U.S. dollar; |

| ● | persons who receive stock                                                                                                               
 of the Company through the issuance of restricted share under an incentive plan or through a tax-qualified retirement plan or otherwise 
 as compensation;                                                                                                                        |

| ● | U.S. shareholders                                                                                           
 of controlled foreign corporations, as those terms are defined in Sections 951(b) and 957(a), respectively; |

| ● | persons who own (directly                                                                                                     
 or through attribution) 5% or more (by vote or value) of the outstanding Class A Ordinary Shares (excluding treasury shares); |

| ● | holders holding ASCA securities,                                                                                   
 or, after the Business Combination, the Company Securities, as a position in a “straddle,” as part of a “synthetic 
 security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk                
 reduction transaction.                                                                                             |

As used in this prospectus,
the term “U.S. Holder” means a beneficial owner of the Company Securities, that is, for U.S. federal income tax
purposes:

| ● | an individual who is a                    
 citizen or resident of the United States; |

| ● | a corporation (or other                                                                                                       
 entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the 
 laws of the United States or any State thereof or the District of Columbia;                                                   |

| ● | an estate the income of                                                  
 which is subject to U.S. federal income tax regardless of its source; or |

| ● | a