Company: AEMD
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001683168-25-006701
Chunk: 61

Company: AETHLON MEDICAL INC
Filing Date: 2025-09-05
Form: 424B4
Chunk 61
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 comply with certification procedures to establish
that it is not a United States person in order to avoid information reporting and backup withholding requirements. The certification
procedures required to claim a reduced rate of withholding under a treaty will generally satisfy the certification requirements necessary
to avoid the backup withholding as well. The amount of any backup withholding from a payment to a Non-U.S. holder will be allowed as
a credit against such holder’s U.S. federal income tax liability and may entitle such holder to a refund, provided that the required
information is timely furnished to the IRS.

FATCA Withholding Taxes.
Sections 1471 through 1474 of the Code and the Treasury Regulations and administrative guidance promulgated thereunder (commonly referred
as the “Foreign Account Tax Compliance Act” or “FATCA”) generally impose withholding at a rate of 30% in certain
circumstances on dividends in respect of, and (subject to the proposed Treasury Regulations discussed below) gross proceeds from the
sale or other disposition of, securities (including shares of our common stock) which are held by or through certain foreign financial
institutions (including investment funds), unless any such institution (i) enters into, and complies with, an agreement with the IRS
to report, on an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by
certain U.S. persons and by certain non-U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain payments,
or (ii) if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information
to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the
United States and an applicable foreign country may modify these requirements. Accordingly, the entity through which shares of our common
stock are held will affect the determination of whether such withholding is required. Similarly, dividends in respect of, and (subject
to the proposed Treasury Regulations discussed below) gross proceeds from the sale or other disposition of, our common stock held by
an investor that is a non-financial non-U.S. entity that does not qualify under certain exceptions will generally be subject to withholding
at a rate of 30%, unless such entity either (i) certifies to the applicable withholding agent that such entity does not have any “substantial
United States owners” or (ii) provides certain information regarding the entity