NMPAR · NMP Acquisition Corp.

This filing delivers the mandatory PFIC Annual Statement for fiscal year 2025, enabling U.S. shareholders of NMP Acquisition Corp. — a Cayman Islands-incorporated SPAC formed December 18, 2024 — to comply with IRS reporting requirements under Sections 1293 and 1295. The statement confirms the Company’s potential PFIC status, provides quantified ordinary earnings ($0.0006411382 per unit per day), reports zero net capital gains and zero distributions, and affirms the Company’s inability to file a QEF election on behalf of shareholders. While not an operational or financial event per se, it carries material tax compliance implications: failure to timely file IRS Form 8621 with a valid QEF election may subject U.S. investors to punitive interest charges and excess distribution taxation under Section 1291. The absence of distributions simplifies current-year reporting but does not eliminate the need for annual PFIC calculations or potential downstream consequences upon liquidation or sale. Shareholders are explicitly directed to seek personalized tax advice, underscoring the non-standard nature of this disclosure relative to typical earnings or corporate governance filings.