Company: CTLPP
Filing Date: 2025-07-24
Form Type: DEFM14A
Source: 0001140361-25-027048
Chunk: 120

Company: CANTALOUPE, INC.
Filing Date: 2025-07-24
Form: DEFM14A
Chunk 120
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-through entities or investors in partnerships (including entities or arrangements classified as partnerships for U.S. federal income tax purposes) or such other entities, holders who hold shares of our common stock or preferred stock as part of a hedge, straddle, constructive sale, conversion or other integrated or risk reduction transaction, holders who acquired their shares of common stock through the exercise of employee stock options or other compensation arrangements and holders of dissenting shares). Moreover, this discussion does not address the tax consequences of the Merger or the redemption of our preferred stock arising under any applicable state, local or foreign tax laws or the application of other U.S. federal taxes, such as the federal estate tax, the federal gift tax, the “Medicare” tax on certain net investment income, the alternative minimum tax or any withholding considerations under FATCA (defined for this purpose as sections 1471 through 1474 of the Code, the Treasury Regulations and administrative guidance thereunder and the intergovernmental agreements entered into, and laws and regulations promulgated, pursuant thereto or in connection therewith). This discussion also does not address the tax consequences to any shareholder that contributes any shares to 365 or any of its affiliates as part of the “rollover” prior to the effective time of the Merger, or that will otherwise own (actually or constructively) an interest in 365 or any of its affiliates. If a partnership (including for this purpose any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds shares of our common stock or preferred stock, the tax treatment of a partner in such partnership will generally depend on the status of the partners and the activities of the partnership. If you are a partner of a partnership holding shares of our common stock or preferred stock, you should consult your tax advisor. Holders of our common stock or preferred stock are urged to consult their own tax advisors regarding the application of the U.S. federal tax laws to their particular situation and the applicability and effect of state, local or foreign tax laws and tax treaties. For purposes of this discussion, the term “U.S. Holder” means a beneficial owner of our common stock or preferred stock that is for U.S. federal income tax purposes:

| • | a citizen or individual resident of the United States; |

| • | a corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized in or under the laws of the United States, any state thereof, or the District of Columbia; |

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