Company: MIRA
Filing Date: 2025-07-29
Form Type: PRER14A
Source: 0001641172-25-021434
Chunk: 64

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-07-29
Form: PRER14A
Chunk 64
---
 1045 of the Code;       |
| ● | persons                                                                                                                                     
 subject to special tax accounting rules as a result of any item of gross income with respect to SKNY Capital Stock being taken into         
 account in an “applicable financial statement” (as defined in the Code);                                                                    |
| ● | persons                                                                                                                                     
 deemed to sell SKNY Capital Stock under the constructive sale provisions of the Code                                                        |
| ● | persons                                                                                                                                     
 who acquired their shares of SKNY Capital Stock pursuant to the exercise of options or otherwise as compensation or through a tax-qualified 
 retirement plan or through the exercise of a warrant or conversion rights under convertible instruments; and                                |
| ● | certain                                                                                                                                     
 expatriates or former citizens or long-term residents of the United States.                                                                 |

| 32 |

SKNY stockholders subject to particular U.S. or non-U.S. tax rules that are described in this paragraph are urged to consult their own tax advisors regarding the consequences to them of the Merger.

If an entity that is treated as a partnership for U.S. federal income tax purposes holds SKNY Capital Stock, the U.S. federal income tax treatment of a partner in the partnership will depend upon the status of the partner, the activities of the partnership and certain determinations made at the partner level. If you are a partnership or a partner of a partnership holding SKNY Capital Stock or any other person not addressed by this discussion, you should consult your tax advisors regarding the tax consequences of the Merger.

In addition, the following discussion does not address: (a) the tax consequences of transactions effectuated before, after or at the same time as the Merger, whether or not they are in connection with the Merger, including, without limitation, transactions in which shares of SKNY Capital Stock are acquired or disposed of other than in exchange for shares of MIRA Common Stock in the Merger; (b) the tax consequences to holders of options or warrants issued by SKNY which are assumed in connection with the Merger; (c) the tax consequences of the ownership of shares of MIRA Common Stock following the Merger; (d) any U.S. federal non-income tax consequences of the Merger, including estate, gift or other tax consequences; (e) any state, local or non-U.S. tax consequences of the Merger; or (f) the Medicare contribution tax on net investment income.

Definition of “U.S. Holder”

For purposes of this discussion, a “U.S. holder” is a beneficial