Company: IPSC
Filing Date: 2025-12-02
Form Type: DEF 14A
Source: 0001104659-25-117704
Chunk: 21

Company: Century Therapeutics, Inc.
Filing Date: 2025-12-02
Form: DEF 14A
Chunk 21
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 tax considerations different from those summarized below. This summary is general in nature and does not represent a detailed description of the U.S. federal income tax considerations to a stockholder in light of their particular circumstances. In addition, it does not represent a description of the U.S. federal income tax Considerations to a stockholder who is subject to special treatment under the U.S. federal income tax laws and does not address the tax considerations applicable to U.S. Holders who may be subject to special tax rules, such as: • Partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) and any beneficial owners thereof; • financial institutions or financial services entities; • insurance companies; • real estate investment trusts; • regulated investment companies; • Grantor trusts; • tax-exempt organizations; Notice of Special Meeting of Stockholders and 2025 Proxy Statement | 11

| ​ | ITEMS TO BE VOTED ON | ​ |

• governments or agencies or instrumentalities thereof; • brokers, dealers or traders in securities or currencies; • stockholders who hold Common Stock as part of a position in a straddle or as part of a hedging, conversion or integrated transaction for U.S. federal income tax purposes; • U.S. Holders that have a functional currency other than the U.S. dollar; • stockholders who actually or constructively own five percent or more of the Company’s voting stock; • U.S. expatriates; or • stockholders who acquire shares of our Common Stock in connection with employment or other performance of services. Moreover, this description does not address any aspect of U.S. state or local tax, non-U.S. tax, the Medicare tax on net investment income, U.S. federal estate and gift tax, alternative minimum tax, or other U.S. federal income tax consideration or other tax consequences of the Reverse Stock Split. If an entity classified as a partnership (or other entity or arrangement treated as a partnership for U.S. federal income tax purposes) for U.S. federal income tax purposes holds Common Stock, the tax treatment of an equity holder in such entity will generally depend on the status of such equity holder and the activities of such entity. We have not sought, and will not seek, an opinion of counsel or a ruling from the Internal Revenue Service (“IRS”) regarding the U.S. federal income tax consequences of the Reverse Stock Split and there can be no assurance that the IRS will not challenge the statements and conclusions set forth below or a court would not