Company: MFON
Filing Date: 2025-08-01
Form Type: PRE 14A
Source: 0001140361-25-028385
Chunk: 56

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-08-01
Form: PRE 14A
Chunk 56
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 States federal income tax laws, such as:

| • | insurance companies; |

| • | financial institutions or broker-dealers; |

| • | tax-exempt organizations; |

| • | passive foreign investment companies or controlled foreign corporations; |

| • | persons who are not citizens or residents of the United States; |

| • | investors who hold or will hold securities as part of hedging or conversion transactions; |

| • | investors subject to federal alternative minimum tax; |

| • | investors that have a principal place of business or “tax home” outside the United States; |

| • | investors whose functional currency is not the U.S. dollar; |

| • | United States expatriates; |

| • | investors subject to special rules under Code Section 892; |

| • | persons who mark-to-market our securities; |

| • | subchapter S corporations; |

| • | regulated investment companies and real estate investment trusts; and |

| • | persons who receive our securities through the exercise of employee stock options or otherwise as compensation. |

This summary assumes that you are one of the following:

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

| • | a corporation or an entity taxable as a corporation created or organized under U.S. law (federal or state); |

| • | an estate the income of which is subject to United States federal income taxation regardless of its sources; or |

| • | a trust if a United States court is able to exercise primary supervision over the administration of the trust and one or more United States persons have authority to control all substantial decisions of the trust or a valid election is in effect under applicable Treasury Regulations to be treated as a United States person. |

If a partnership (including any entity treated as a partnership for United States. federal income tax purposes) holds common stock, the tax treatment of a partner with respect to the Reverse Stock Split generally will depend upon the status of the partner and the activities of the partnership. Such partner or partnership is urged to consult its own tax advisor as to the United States federal, state, local, and foreign income tax consequences of the Reverse Stock Split. NO RULING FROM THE IRS OR OPINION OF COUNSEL HAS BEEN OR WILL BE OBTAINED REGARDING THE UNITED STATES FEDERAL INCOME TAX CONSEQUENCES TO STOCKHOLDERS IN CONNECTION WITH THE TRANSACTION. ACCORDINGLY, EACH STOCKHOLDER IS ENCOURAGED TO CONSULT THEIR OWN TAX ADVISOR AS TO THE PARTICULAR F