Company: CTLPP
Filing Date: 2025-07-11
Form Type: PREM14A
Source: 0001140361-25-025663
Chunk: 121

Company: CANTALOUPE, INC.
Filing Date: 2025-07-11
Form: PREM14A
Chunk 121
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 our common stock or preferred stock that is for U.S. federal income tax purposes:

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

| • | a corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized in or under the laws of the United States, any state thereof, or the District of Columbia; |

| • | a trust if (i) a court within the United States is able to exercise primary supervision over the trust’s administration and one or more U.S. persons are authorized to control all substantial decisions of the trust, or (ii) the trust has a valid election in effect under applicable Treasury Regulations to be treated as a U.S. person; or |

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

For purposes of this discussion, the term “Non-U.S. Holder” means a beneficial owner of our common stock or preferred stock that is not a U.S. Holder and is not an entity or arrangement classified as a partnership for U.S. federal income tax purposes.

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TABLE OF CONTENTS

Consequences to U.S. Holders Receipt of Merger Consideration or Preferred Stock Redemption Payment The receipt of cash by U.S. Holders in exchange for shares of our common stock pursuant to the Merger, and the receipt of the preferred stock redemption payment by U.S. Holders pursuant to the redemption of our preferred stock, in each case, will be a taxable transaction for U.S. federal income tax purposes. In general, a U.S. Holder who receives cash in exchange for shares of our common stock pursuant to the Merger or pursuant to the redemption of our preferred stock, in each case, will recognize gain or loss in an amount equal to the difference, if any, between (i) the amount of cash received and (ii) the U.S. Holder’s adjusted tax basis in such shares of our common stock or preferred stock, as applicable. Any such gain or loss recognized by a U.S. Holder upon the exchange of shares of our common stock pursuant to the Merger or pursuant to the redemption of our preferred stock, in each case, generally will be capital gain or loss and will be long-term capital gain or loss if the U.S. Holder’s holding period in its shares of common stock or preferred stock, as applicable, is more than one year on the closing date of the Merger. Long-term capital gains of non-corporate