Company: LBRX
Filing Date: 2025-08-22
Form Type: S-1
Source: 0001193125-25-186467
Chunk: 328

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-08-22
Form: S-1
Chunk 328
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 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 is a non-U.S.corporation also may be subject to an additional branch profits tax equal to 30% (or such lower rate specified by an applicable income tax treaty) of its effectively connected earnings and profits for the taxable year, as adjusted for certain items. Non-U.S.holders should consult their tax advisors regarding any applicable income tax treaties that may provide for different rules. Gain on Sale or Other Taxable Disposition of Our Common Stock Subject to the discussion below regarding backup withholding, a non-U.S.holder generally will not be subject to U.S. federal income tax on any gain realized on the sale or other taxable disposition of our common stock, unless:

| • |     | the gain is effectively connected with the non-U.S. holder’s                                                                                                                                                  
 conduct of a trade or business in the United States, and if required by an applicable income tax treaty, is attributable to a permanent establishment maintained by the non-U.S. holder in the United States; |

| • |     | the non-U.S. holder is a nonresident alien individual who is present in                                                                                                                                     
 the United States for 183 days or more during the taxable year of the sale or other taxable disposition (as calculated pursuant to Section 7701(b) of the Code), and certain other requirements are met; or |

Determining whether we are a USRPHC depends on the fair market value of our U.S. real property interests relative to the fair market value of our worldwide real property interests and our other assets used or held for use in a trade or business. We believe that we are not currently, and (although there can be no assurance in this regard) do not anticipate becoming, a USRPHC for U.S. federal income tax purposes. Even if we are or were to become a USRPHC, gain arising from the sale or other taxable disposition by a non-U.S.holder of our common stock will not be subject to U.S. federal income tax so long as (a) the non-U.S.holder owned, directly, indirectly, and constructively, no more than 5% of our common stock at all times within the shorter of