Company: TEM
Filing Date: 2025-03-07
Form Type: 424B3
Source: 0001193125-25-049935
Chunk: 59

Company: Tempus AI, Inc.
Filing Date: 2025-03-07
Form: 424B3
Chunk 59
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 Regulations, administrative announcements and rulings of the Internal Revenue Service, or the IRS, and judicial decisions thereunder as of the date hereof, and such authorities may be repealed, revoked, or modified, perhaps retroactively, so as to result in U.S. federal income tax consequences different from those discussed below. We have not requested a ruling from the IRS with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS will agree with such statements and conclusions. This discussion is for informational purposes only and is not tax advice. Persons considering the purchase of our Class A common stock pursuant to this offering should consult their own tax advisors concerning the U.S. federal income, estate, and other tax consequences of acquiring, owning, and disposing of our Class A common stock in light of their particular situations as well as any consequences arising under the laws of any other taxing jurisdiction, including any state, local, or non-U.S.tax consequences. For the purposes of this discussion, a “Non-U.S.Holder” is, for U.S. federal income tax purposes, a beneficial owner of Class A common stock that is neither a U.S. Holder, nor a partnership (or other entity treated as a partnership for U.S. federal income tax purposes regardless of its place of organization or formation). A “U.S. Holder” means a beneficial owner of our Class A common stock that is for U.S. federal income tax purposes any of the following:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | 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 is subject to U.S. federal income taxation regardless of its source; or |

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| • |     | a trust if it (1) is subject to the primary supervision of a court within the United States and one or                                                                                                  
 more U.S. persons have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable U.S. Treasury Regulations to be treated as a U.S. person. |

Distributions Distributions, if any, made on our Class A common stock to a Non-U.S.Holder to the extent made out of our current or accumulated earnings and profits (as determined under U