Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 34

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 34
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 as a F reorganization, a U.S. Holder of Aptorum capital stock will not recognize gain or loss upon such merger. For more detailed discussion of U.S. federal income tax considerations of the Domestication Merger, please see the section tilted “U.S. Federal Income Tax Consequences of the Domestication & Merger. Q:What are the U.S. federal income tax considerations of the Merger to a U.S. Holder of DiamiR capital stock? A:Subject to the limitations and qualifications described in the section titled “The Merger — U.S. Federal Income Tax Considerations — The Merger”, each of DiamiR and Aptorum intend that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. Assuming the Merger so qualifies, a U.S. Holder of DiamiR stock (as defined therein) will not recognize gain or loss upon the exchange of its DiamiR stock for Aptorum share. For a more detailed discussion of the U.S. federal income tax considerations of the Merger, please see the section titled “The Merger — U.S. Federal Income Tax Consequences of the Domestication & Merger”. Q:What are the U.S. federal income tax considerations of the reverse split to a U.S. Holder of Aptorum ordinary shares? A:Subject to the limitations and qualifications described in the section titled “U.S. Federal Income Tax Considerations Reverse Split,” a U.S. Holder of Aptorum ordinary shares should not recognize gain or loss upon the reverse split. Please review the information in the section titled “Certain Material U.S. Federal Income Tax Consequences of the Reverse Stock Split” within Proposal No. 1 for a more complete description of the U.S. federal income tax considerations of the reverse split to a U.S. Holder of Aptorum ordinary shares. Q:What is “householding” and how does it affect me? A:We and some U.S. brokers have adopted “householding,” a procedure under which stockholders who have the same address will receive a single set of proxy materials, unless one or more of these stockholders provides notice that they wish to continue receiving individual copies. If you participate in householding and wish to receive a separate set of proxy materials, or if you wish to receive separate copies of future notices, annual reports, and proxy statements, please contact your broker directly or us at 17 Hanover Square, London W1S 1BN, United Kingdom,