Company: LBRX
Filing Date: 2025-09-08
Form Type: S-1/A
Source: 0001193125-25-197877
Chunk: 343

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-09-08
Form: S-1/A
Chunk 343
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 Subject to the discussions below regarding effectively connected income, backup withholding and Sections 1471 through 1474 of the Code, the Treasury Regulations thereunder, and other official guidance (commonly referred to as “FATCA”), dividends paid to a non-U.S.holder of our common stock generally will be subject to U.S. federal withholding tax at a rate of 30% of the gross amount of the dividends (or such lower rate specified by an applicable income tax treaty). To receive the benefit of a reduced treaty rate, a non-U.S.holder must 229

furnish us or our paying agent with a valid IRS Form W-8BENor IRS Form W-8BEN-E(or applicable successor form) and satisfy applicable certification and other requirements. This certification must be provided to us or our paying agent before the payment of dividends and must be updated periodically. If the non-U.S.holder holds our common stock through a financial institution or other agent acting on the non-U.S.holder’s behalf, the non-U.S.holder will be required to provide appropriate documentation to the applicable withholding agent, which then will be required to provide certification to us or our paying agent, either directly or through other intermediaries. Non-U.S.holders that do not provide the required certification on a timely basis, but that qualify for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If a non-U.S.holder holds our common stock in connection with the conduct of a trade or business in the United States, and dividends paid on our common stock are effectively connected with such non-U.S.holder’s U.S. trade or business (and are attributable to such non-U.S.holder’s permanent establishment in the United States if required by an applicable tax treaty), the non-U.S.holder generally will be exempt from U.S. federal withholding tax. To claim the exemption, the non-U.S.holder must generally furnish a valid IRS Form W-8ECI(or applicable successor form) to the applicable withholding agent. However, any such effectively connected dividends paid on our common stock generally will be subject to U.S. federal income tax on a net income basis at the regular U.S. federal income tax rates in the same manner as if the non-U.S.holder were a resident of the United States. A non-U.S.holder that