Company: PRMB
Filing Date: 2025-02-07
Form Type: S-1/A
Source: 0001193125-25-022806
Chunk: 235

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: S-1/A
Chunk 235
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 insurance companies, and other financial institutions; |

| • |     | brokers, dealers, or traders in securities; |

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

| • |     | partnerships or other entities or arrangements treated as partnerships for U.S. federal income tax purposes (and 
 investors therein);                                                                                              |

| • |     | tax-exempt organizations or governmental organizations; |

| • |     | persons deemed to sell our Class A common stock under the constructive sale provisions of the Code; |

| • |     | persons who hold or receive our Class A common stock pursuant to the exercise of any employee stock option 
 or otherwise as compensation;                                                                              |

| • |     | tax-qualified retirement plans; |

| • |     | “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of 
 the interests of which are held by qualified foreign pension funds; and                           |

| • |     | persons subject to special tax accounting rules as a result of any item of gross income with respect to the 
 Class A common stock being taken into account in an applicable financial statement.                         |

If an entity treated as a partnership for U.S. federal income tax purposes holds our Class A common stock, the tax treatment of a partner in the partnership will depend on the status of the partner, the activities of the partnership, and certain determinations made at the partner level. Accordingly, partnerships holding our Class A common stock and the partners in such partnerships should consult their tax advisors regarding the U.S. federal income tax consequences to them. 162

THIS DISCUSSION IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT TAX ADVICE. INVESTORS SHOULD CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP, AND DISPOSITION OF OUR CLASS A COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER THE LAWS OF ANY STATE, LOCAL, OR NON-U.S.TAXING JURISDICTION OR UNDER ANY APPLICABLE INCOME TAX TREATY. Definition of a Non-U.S.Holder For purposes of this discussion, a “Non-U.S.Holder” is any beneficial owner of our Class A common