所有关于PENTAIR PLC普通股的分布将构成美国联邦所得税的股息，以便在美国联邦所得税原则下厘定的当前或累计收益和利润所取得的股东。If a distribution paid to a U.S. Holder on an ordinary share exceeds our current and accumulated earnings and profits attributable to that share, the excess will be treated as a tax-free return of capital, up to the U.S. Holder’s adjusted tax basis in that share. Any remaining excess will be treated as capital gain, subject to the tax treatment described below in “Gains on Disposition.”
对于个人、信托或不动产的美国股东，美国股东从Pentair plc普通股中获得的股息通常构成“合格股息收入”，前提是(i) Pentair plc的普通股在纽约证券交易所或某些其他交易所上市，或Pentair plc符合美国和英国之间的所得税条约规定的利益，以及(ii)在支付股息的纳税年度和之前的纳税年度，Pentair plc不被视为被动的外国投资公司。构成“合格股息收入”的股息将被下调至20%的最高联邦所得税。如果美国持股人在计算美国持股人对扣除“投资利息”费用的限制时，选择将股息视为“投资收益”，则该利率下调将不适用于收到的股息。此外，除非美国股东满足其Pentair plc普通股的特定持有期限要求，否则该税率下调将不适用。
Pentair公司普通股支付给美国股东的股息，如果按照美国联邦所得税的规定被归类为公司，一般不符合股息扣除的条件。
出于计算外国税收抵免的目的，普通股PLC普通股的股息一般将被视为美国以外的来源收入。
A dividend paid on Pentair plc ordinary shares in a currency other than U.S. dollars will be includible in the income of a U.S. Holder in a U.S. dollar amount calculated by reference to the exchange rate in effect on the day the dividend is received by the U.S. Holder. Any gain or loss resulting from currency exchange fluctuations during the period from the date the dividend is includible in the income of the U.S. Holder to the date that payment is converted into U.S. dollars generally will be treated as ordinary income or loss.
处置收益。Upon a sale or other taxable disposition of Pentair plc ordinary shares, a U.S. Holder will recognize gain or loss equal to the difference, if any, between the amount received and the U.S. Holder’s adjusted tax basis in the ordinary shares, and any such gain or loss will constitute capital gain or loss. A capital gain recognized by an individual upon the sale or other disposition of a Pentair plc ordinary share is generally eligible for reduced rates of U.S. federal income taxation if the holding period for such share is greater than one year. The deductibility of a capital loss recognized upon the sale or other disposition of a Pentair plc ordinary share is subject to limitations.
To comply with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein, unless specifically stated otherwise, is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code of 1986, as amended, or (ii) promoting, marketing, or recommending to another party any transaction or matter herein.