Company: VRCA
Filing Date: 2025-04-11
Form Type: PRE 14A
Source: 0001193125-25-079118
Chunk: 40

Company: Verrica Pharmaceuticals Inc.
Filing Date: 2025-04-11
Form: PRE 14A
Chunk 40
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 28

decreased by the basis allocated to the fractional share for which such U.S. Holder is entitled to receive cash, and the holding period of the reduced number of shares received will include the holding period of the old shares exchanged.

Stockholders may be subject to information reporting with respect to any cash received in exchange for a fractional share interest in a new share in the Reverse Stock Split. Stockholders who are subject to information reporting and who do not provide a correct taxpayer identification number and other required information (such as by submitting a properly completed IRS Form W-9) may also be subject to backup withholding, at the applicable rate. Any amount withheld under such rules is not an additional tax and may be refunded or credited against the stockholder’s U.S. federal income tax liability, provided that the required information is properly furnished in a timely manner to the IRS.

The preceding discussion is intended only as a summary of certain material U.S. federal income tax consequences of the Reverse Stock Split. It is not a complete analysis or discussion of all potential tax effects that may be important to a particular holder. All holders of our common stock should consult their own tax advisors as to the specific tax consequences of the Reverse Stock Split to them, including record retention and tax-reporting requirements, and the applicability and effect of any federal, state, local and non-U.S. tax laws.**

<div align='center'>**THE BOARD OF DIRECTORS

RECOMMENDS A VOTE “FOR” PROPOSAL NO. 4.

29**</div>

EXECUTIVE OFFICERS The following table sets forth information concerning our current executive officers:

| Name                 |     | Position                                                              |
| Jayson Rieger        |     | President and Chief Executive Officer                                 |
| Christopher G. Hayes |     | Chief Legal Officer, Chief Compliance Officer and Corporate Secretary |
| John J. Kirby        |     | Interim Chief Financial Officer                                       |
| Noah Rosenberg       |     | Chief Medical Officer                                                 |
| David Zawitz         |     | Chief Operating Officer                                               |

Executive Officers Who Are Not Directors The following sets forth certain information with respect to our executive officers who are not directors: Christopher G. Hayes , age 61 Christopher G. Hayes has served as our General Counsel since September 2018 and as Chief Legal Officer, Chief Compliance Officer and Corporate Secretary since February 2020. Prior to joining our company, Mr. Hayes was a practicing attorney and was the owner of the Law Office of Christopher G. Hayes from 200