Company: OSRH
Filing Date: 2025-08-29
Form Type: DEF 14A
Source: 0001213900-25-082061
Chunk: 30

Company: OSR Holdings, Inc.
Filing Date: 2025-08-29
Form: DEF 14A
Chunk 30
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 be non -qualifiedstock options (unless otherwise specified) and shall have an exercise price equal to the fair market value (FMV) of a share of Common Stock on the date of grant. The two alternative vesting schedules shall be as follows: Default Vesting Schedule: •4 -yearvesting with a 1 -yearcliff; thereafter, monthly vesting in equal installments over the remaining 36 months. Accelerated Vesting Schedule (Employees and Board Members only): Upon closing of a Business Development transaction by any Company subsidiary that results in a definitive agreement with a total contracted value: •≥ $300M: 30% of then -unvestedoptions become vested. •≥ $500M: 50% of then -unvestedoptions become vested. •≥ $750M: 75% of then -unvestedoptions become vested. •≥ $1B: 100% of then -unvestedoptions become vested. All unvested options shall be forfeited upon the participant’s termination. Vested options shall remain exercisable in accordance with the terms of the grant agreement unless subject to any clawback, recoupment, or forfeiture policy of the Company, which may be in effect from time to time, including as required by applicable law or stock exchange rules. Anything else notwithstanding, the Options Sub -Planis intended to comply in all respects with the Omnibus Plan and shall be interpreted as consistent with that intent. In the event of any conflict between the terms of the RSU Sub -Planand the Omnibus Plan, the terms of the Omnibus Plan shall govern. Material U.S. Federal Income Tax Consequences The following is a summary of the principal U.S. federal income tax consequences of awards under the Company’s 2025 Omnibus Plan to participants and to the Company. This summary is based on the Internal Revenue Code of 1986, as amended (the “Code”), applicable Treasury regulations, administrative guidance, and judicial decisions in effect as of the date of this proxy statement. Changes in these laws or interpretations may affect the tax consequences described below. This summary does not purport to be complete and does not address all aspects of U.S. federal income taxation that may be relevant to particular participants in light of their individual circumstances or to participants subject to special rules (e.g., certain expatriates, partnerships, or tax -exemptentities). In addition, this summary does not address the effects of state, local, or foreign tax laws