Company: STAA
Filing Date: 2025-08-29
Form Type: PREM14A
Source: 0001193125-25-192889
Chunk: 122

Company: STAAR SURGICAL CO
Filing Date: 2025-08-29
Form: PREM14A
Chunk 122
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| • |     | holders exercising appraisal rights under the DGCL; and |

| • |     | persons required to accelerate the recognition of any item of gross income with respect to STAAR common stock as 
 a result of such income being taken into account on an applicable financial statement.                           |

This discussion does not address any U.S. federal tax considerations other than those pertaining to the income tax (such as estate, gift or other non-incometax consequences) or any state, local or non-U.S.income or non-incometax considerations. In addition, this discussion does not address any considerations arising under the unearned income Medicare contribution tax pursuant to the Health Care and Education Reconciliation Act of 2010 or any considerations in respect of the Foreign Account Tax Compliance Act of 2010 (including the Treasury Regulations and administrative guidance promulgated thereunder and intergovernmental agreements entered into pursuant thereto or in connection therewith and any laws, regulations or practices adopted in connection with any such agreement). If any entity or arrangement treated as a partnership for U.S. federal income tax purposes is a beneficial owner of shares of STAAR common stock, the U.S. federal income tax treatment of a partner in such partnership generally will depend upon the status of the partner, the activities of the partner and the partnership and certain determinations made at the partner or partnership level. Accordingly, entities or arrangements treated as partnerships holding shares of STAAR common stock, and any partners therein, should consult their tax advisors as to the particular tax consequences to them of the Merger. THE U.S. FEDERAL INCOME TAX TREATMENT OF THE TRANSACTIONS DISCUSSED HEREIN TO ANY PARTICULAR STAAR STOCKHOLDER WILL DEPEND ON THE STAAR STOCKHOLDER’S PARTICULAR CIRCUMSTANCES. YOU SHOULD CONSULT YOUR TAX ADVISOR WITH RESPECT TO THE SPECIFIC TAX CONSEQUENCES TO YOU OF THE MERGER IN LIGHT OF YOUR PARTICULAR CIRCUMSTANCES, INCLUDING U.S. FEDERAL, STATE, LOCAL AND NON-U.S.INCOME AND OTHER TAX CONSEQUENCES. The receipt of cash by a U.S. Holder in exchange for shares of STAAR common stock pursuant to the Merger will be a taxable transaction for U.S. federal income tax purposes. In general, for U.S. federal income tax purposes, a U.S. Holder who receives cash in exchange for STAAR common stock pursuant to the Merger will recognize gain or loss in an amount equal to the difference, if any