8-K - NMP Acquisition Corp. Units | StockGist

AI Analysis

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NMP Acquisition Corp. issued its PFIC Annual Statement for fiscal year 2025 on April 3, 2026, providing U.S. shareholders with tax-related information required to make a Qualified Electing Fund (QEF) election under Section 1295 of the Internal Revenue Code.

Key Takeaways

1The Company may be classified as a passive foreign investment company (PFIC) for U.S. federal income tax purposes, triggering complex reporting obligations for U.S. shareholders.

2The PFIC Annual Statement covers the taxable period from January 1, 2025 to December 31, 2025 and includes per-unit, per-day ordinary earnings of $0.0006411382; no net capital gains were reported.

3No cash or property distributions were made to shareholders during fiscal 2025, meaning no deemed distributions requiring inclusion in U.S. taxable income under PFIC rules.

4U.S. shareholders must independently elect QEF treatment — the Company cannot make this election on their behalf — and should consult tax advisors due to state-level uncertainty and filing complexity.

Current Report Details

Event Type

Other Event

Exhibits Only

Disclosure

Voluntary

Variant

8-K

Items Reported

8.01

Other Events.** On April 3, 2026, NMP Acquisition Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025,

Other Event

9.01

Financial Statements and Exhibits.** ** ** (d) Exhibits | Exhibit No. | | Description of Exhibits | |---|---|---| | 99.1 | | NMP Acquisition Corp. PFIC Annual S

Exhibits Only

Source Document

Exhibits (2)

8-K

CURRENT REPORT

99.1

NMP ACQUISITION CORP. PFIC ANNUAL STATEMENT - CLASS A