Company: LIMN
Filing Date: 2025-08-13
Form Type: 424B3
Source: 0001410578-25-001746
Chunk: 193

Company: Liminatus Pharma, Inc.
Filing Date: 2025-08-13
Form: 424B3
Chunk 193
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 the Internal Revenue Code of 1986, as amended (the “Code”), Treasury Regulations promulgated thereunder, administrative rulings, and judicial decisions, all as of the date hereof. These authorities may be changed, possibly retroactively, so as to result in U.S. federal income tax consequences different from those set forth below. We have not sought, and do not intend to seek, any ruling from the U.S. Internal Revenue Service, or IRS, with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions. This summary also does not address the tax considerations arising under the laws of any non-U.S., state, or local jurisdiction, under U.S. federal gift and estate tax rules, or under any applicable tax treaty. In addition, this discussion does not address tax considerations applicable to an investor’s particular circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks, insurance companies, or other financial institutions; |

| ● | regulated investment companies or real estate investment trusts; |

| ● | persons subject to the alternative minimum tax or the Medicare contribution tax on net investment income; |

| ● | tax-exempt accounts, organizations, or governmental organizations; |

| ● | pension plans and tax-qualified retirement plans; |

| ● | controlled foreign corporations, passive foreign investment companies, and corporations that accumulate earnings to avoid U.S. federal income tax; |

| ● | brokers or dealers in securities or currencies; |

| ● | traders in securities that elect to use a mark-to-market method of accounting for their securities holdings; |

| ● | persons that own, or are deemed to own, more than 5% (by vote or value) of our Common Stock (except to the extent specifically set forth below); |

| ● | certain former citizens or long-term residents of the United States; |

| ● | partnerships (or entities or arrangements classified as such for U.S. federal income tax purposes), other pass-through entities, and investors therein; |

| ● | persons who hold our Common Stock as a position in a hedging transaction, “straddle,” “conversion transaction,” or other risk reduction transaction; |

| ● | persons who hold or receive our Common Stock pursuant to the exercise of any option or otherwise as compensation; |

| ● | persons subject to special tax accounting rules as a result of any item of gross income with respect to our Common Stock