Company: PRMB
Filing Date: 2025-02-07
Form Type: S-1/A
Source: 0001193125-25-022806
Chunk: 236

Company: Primo Brands Corp
Filing Date: 2025-02-07
Form: S-1/A
Chunk 236
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 stock that is neither a “U.S. person” nor an entity treated as a partnership for U.S. federal income tax purposes. A U.S. person is any person that, for U.S. federal income tax purposes, is or is treated as any of the following:

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

| • |     | a corporation created or organized under the laws of the United States, any state thereof, or the District of 
 Columbia;                                                                                                     |

| • |     | an estate, the income of which is subject to U.S. federal income tax regardless of its source; or |

| • |     | a trust that (1) is subject to the primary supervision of a U.S. court and the control of one or more                                                                                                
 “United States persons” (within the meaning of Section 7701(a)(30) of the Code), or (2) has a valid election in effect to be treated as a United States person for U.S. federal income tax purposes. |

Distributions If we make distributions of cash or property on our Class A common stock, such distributions will constitute dividends for U.S. federal income tax purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Amounts not treated as dividends for U.S. federal income tax purposes will constitute a return of capital and first be applied against and reduce a Non-U.S.Holder’s adjusted tax basis in its Class A common stock, but not below zero. Any excess will be treated as capital gain and will be treated as described below under “—Sale or Other Taxable Disposition.” Subject to the discussion below on effectively connected income, dividends paid to a Non-U.S.Holder will be subject to U.S. federal withholding tax at a rate of 30% of the gross amount of the dividends (or such lower rate specified by an applicable income tax treaty, provided the Non-U.S.Holder furnishes a valid IRS Form W-8BENor W-8BEN-E(or other applicable documentation) certifying qualification for the lower treaty rate). A Non-U.S.Holder that does not timely furnish the required documentation, but that qualifies for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.Holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If dividends paid to