Company: VRCA
Filing Date: 2025-04-22
Form Type: DEF 14A
Source: 0001193125-25-087838
Chunk: 38

Company: Verrica Pharmaceuticals Inc.
Filing Date: 2025-04-22
Form: DEF 14A
Chunk 38
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, dealers in securities, real estate investment trusts, regulated investment companies, stockholders who hold their pre-reverse split shares through individual retirement or other tax-deferred accounts, stockholders who are not U.S. Holders, stockholders who have a functional currency other than the U.S. dollar, partnerships or other entities classified as partnerships or disregarded entities for U.S. federal income tax**

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purposes (or persons holding our common stock through such entities), stockholders who hold the pre-reversesplit shares as part of a straddle, hedge, or conversion transaction, stockholders who hold the pre-reversesplit shares as qualified small business stock within the meaning of Section 1202 of the Code or Section 1244 stock for purposes of Section 1244 of the Code, stockholders who acquired their stock in a transaction subject to the gain rollover provisions of Section 1045 of the Code, or stockholders who acquired their pre-reversesplit shares pursuant to the exercise of employee stock options or otherwise as compensation. In addition, this summary does not address: (a) the tax consequences of transactions effectuated before, after or at the same time as the Reverse Stock Split, whether or not they are in connection with the Reverse Stock Split; (b) any U.S. federal non-incometax consequences of the Reverse Stock Split, including estate, gift or other tax consequences; (c) any state, local or non-U.S.tax consequences of the Reverse Stock Split; (d) the alternative minimum tax, the Medicare contribution tax on net investment income, or special tax accounting rules under Section 451(b) of the Code, or (e) tax consequences to holders of options, warrants or similar rights to acquire our common stock. Stockholders are urged to consult their own tax advisors to determine the particular consequences to them. For purposes of this discussion, a “U.S. Holder” means a beneficial owner of shares of our common stock that is any of the following:

| • |     | an individual who is a citizen or resident of the United States or treated as a U.S. citizen or resident for U.S. federal income tax purposes; |

| • |     | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof, or the District of Columbia; |

| • |     | an estate, the income of which