Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 25

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 25
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 | What will I receive if the Merger is completed? |

| A: | At the Effective Time, you will be entitled to receive the Merger Consideration of $28.00 in cash, without                                                                                                                                                
 interest, subject to any required tax withholding, for each share of STAAR common stock that you own (other than Excluded Shares and Dissenting Shares (as described in “Proposal 1: Adoption of the Merger Agreement—Merger                              
 Consideration”)) immediately prior to the Effective Time. For example, if you own 100 shares of STAAR common stock, you will receive $2,800 in cash in exchange for your shares of STAAR common stock (other than any Excluded Shares and                 
 Dissenting Shares), without interest and less any applicable withholding taxes. Excluded Shares are shares of STAAR common stock that are issued and outstanding immediately prior to the Effective Time that are owned or held in treasury by            
 STAAR, or otherwise owned or held (a) by any wholly owned subsidiary of STAAR or (b) by Alcon or any of its wholly owned subsidiaries (including Merger Sub). Dissenting Shares are shares of STAAR common stock issued and outstanding                   
 immediately prior to the Effective Time (other than Excluded Shares) and held by stockholders who have not voted in favor of adoption of the Merger Agreement and have not consented thereto in writing, and who have properly exercised appraisal rights 
 for such shares in accordance with, and who have complied with, Section 262 with respect to such shares and have not effectively withdrawn or lost their rights to appraisal under the DGCL with respect to such shares.                                  |

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| Q: | What are the material U.S. federal income tax consequences of the Merger to holders of STAAR common stock? |

| A: | The exchange of STAAR common stock for cash pursuant to the Merger will be a taxable transaction for U.S.                                                                                                                                     
 federal income tax purposes. Accordingly, a U.S. Holder (as defined in “Proposal 1: Adoption of the Merger Agreement—Material U.S. Federal Income Tax Consequences of the Merger”) who has shares of STAAR common stock                       
 exchanged for cash in the Merger generally will recognize gain or loss in an amount equal to the difference, if any, between the amount of cash that such U.S. Holder receives in the Merger and such U.S. Holder’s adjusted tax basis in the 
 shares of STAAR common stock surrendered pursuant to the Merger