Company: LRHC
Filing Date: 2025-12-04
Form Type: DEF 14C
Source: 0001213900-25-118073
Chunk: 29

Company: La Rosa Holdings Corp.
Filing Date: 2025-12-04
Form: DEF 14C
Chunk 29
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 and the portion of the basis of the pre-Reverse Stock
Split Common Stock allocable to such fractional interest. Such gain or loss generally will constitute capital gain or loss and will be
long-term capital gain or loss if the U.S. holder’s holding period in our Common Stock surrendered in each Reverse Stock
Split was greater than one year as of the date of the exchange.

U.S. Information Reporting and Backup Withholding

Information returns generally
will be required to be filed with the Internal Revenue Service (“IRS”) with respect to the receipt of cash in lieu of a fractional
share of our Common Stock pursuant to each Reverse Stock Split in the case of certain U.S. holders. In addition, U.S. holders
may be subject to a backup withholding tax at the rate specified in the Code on the payment of such cash if they do not provide their
taxpayer identification numbers in the manner required or otherwise fail to comply with applicable backup withholding tax rules. Backup
withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be refunded or allowed as a credit against
the U.S. holder’s federal income tax liability, if any, provided the required information is timely furnished to the IRS.

Non-U.S. Holders

Generally, non-U.S. holders
will not recognize any gain or loss upon completion of the Reverse Stock Split. In particular, gain or loss will not be recognized with
respect to cash received in lieu of a fractional share provided that (a) such gain or loss is not effectively connected with the
conduct of a trade or business in the United States (or, if certain income tax treaties apply, is not attributable to a non-U.S. holder’s
permanent establishment or fixed base in the United States), (b) with respect to non-U.S. holders who are individuals,
such non-U.S. holders are present in the United States for less than 183 days in the taxable year of each Reverse
Stock Split and other conditions are met, and (c) such non-U.S. holders comply with certain certification requirements.

U.S. Information Reporting and Backup Withholding Tax

In general, backup withholding
and information reporting will not apply to payments of cash in lieu of a fractional share of our Common Stock to a non-U.S. holder
pursuant to each Reverse Stock Split if the non-U.S. holder certifies under penalties of perjury that it is a non-U.S. holder
and the applicable withholding agent does not have actual knowledge to the