Company: INTS
Filing Date: 2025-03-28
Form Type: DRS
Source: 0001628279-25-000170
Chunk: 41

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-03-28
Form: DRS
Chunk 41
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 U.S. Internal Revenue Code of 1986, as amended, or the Code, U.S. Treasury Regulations promulgated thereunder, administrative rulings and judicial decisions, all as in effect as of the date of this prospectus supplement and all of which are subject to change or to differing interpretation, possibly with retroactive effect. Any such change or differing interpretation could alter the tax consequences to holders described in this prospectus supplement. There can be no assurance that the U.S. Internal Revenue Service, or the IRS, will not challenge one or more of the tax consequences described herein.

This discussion does not address all aspects of U.S. federal income taxation that may be relevant to a particular holder in light of that holder’s individual circumstances nor does it address U.S. state, local or non-U.S. taxes, U.S. federal estate or gift tax laws, any alternative minimum tax levied under the Code, the Medicare tax on net investment income or any other aspect of any U.S. federal tax other than the income tax. This discussion also does not consider any specific facts or circumstances that may apply to a holder and does not address the special tax rules applicable to certain holders, such as:

• insurance companies;

• regulated investment companies and real estate investment trusts;

• tax-exempt or governmental organizations;

• financial institutions;

• brokers or dealers in securities;

• traders that have elected to mark securities to market;

• pension plans;

• corporations that accumulate earnings to avoid U.S. federal income tax;

• “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;

• persons deemed to sell our Common Stock, Pre-Funded Warrants and Common Warrants under the constructive sale provisions of the Code;

• persons that hold our Common Stock, Pre-Funded Warrants and Common Warrants as part of a straddle, hedge, conversion transaction, synthetic security or other integrated investment;

• persons who hold or receive our Common Stock, Pre-Funded Warrants and Common Warrants pursuant to the exercise of an employee stock option or otherwise as compensation;

• holders whose functional currency is not the U.S. dollar;

• persons that own, or have owned, directly, indirectly or constructively, more than 5% (by vote or value) of our Common Stock, Pre-Funded Warrants and Common Warrants at any time (other than as expressly provided below);

• S corporations (and shareholders thereof), partnerships or other