Company: MFON
Filing Date: 2025-09-09
Form Type: PRER14A
Source: 0001140361-25-034415
Chunk: 59

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-09-09
Form: PRER14A
Chunk 59
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 stock owned directly as

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well as indirectly through the application of the attribution ownership rules described above. If both requirements are met, the cash you receive will generally be treated as proceeds from a sale or exchange. If you do not meet both requirements, you may still be eligible for capital gain treatment if your overall reduction in ownership is otherwise considered meaningful.

If your actual or constructive ownership is not “meaningfully reduced” or the receipt of cash fails to be “not essentially equivalent to a dividend,” the cash you receive will generally be taxable as a “dividend” to the extent of such your allocable share of the Company’s current or accumulated earnings and profits. The excess of such amounts received over the portion that is taxable as a dividend will constitute a non-taxable return of capital (to the extent of your tax basis in your shares of common stock held immediately before the Reverse Stock Split). Any amounts received in excess of your tax basis in such case will be treated as taxable gain. If the amounts received by you are treated as a “dividend,” the tax basis in the common stock held immediately before the Reverse Stock Split will be transferred to any remaining common stock held immediately after the Reverse Stock Split.

If your actual or constructive ownership is “meaningfully reduced” or the receipt of cash is “not essentially equivalent to a dividend,” then you should be taxed as described below in “ — United States Federal Income Tax Consequences to Stockholders Who Receive Cash in the Reverse Stock Split and Who Will Not Own, or Will Not Be Considered under the Code to Own, Shares of Common Stock After the Reverse Stock Split ,” including with respect to any cash received in lieu of a fractional share.

If you, or a person or entity whose ownership of shares would be attributed to you, will continue to hold common stock immediately after the Reverse Stock Split, you are urged to consult with your tax advisor as to the particular federal, state, local, foreign, and other tax consequences of the Reverse Stock Split, in light of your specific circumstances.

United States Federal Income Tax Consequences to Stockholders Who Receive Cash in the Reverse Stock Split and Who Will Not Own, or Will Not Be Considered under the Code to Own, Shares of Common Stock After the Reverse Stock Split. If you receive cash as a result of the Reverse Stock Split and you do not own, and are not considered to own, shares of our common stock immediately after the Reverse Stock Split, you will recognize capital gain or loss for United States federal income tax