Company: LIMN
Filing Date: 2025-01-16
Form Type: POS AM
Source: 0001104659-25-003835
Chunk: 297

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-16
Form: POS AM
Chunk 297
---
 be entitled to a refund of any amounts withheld by filing a U.S. federal income tax return (which may entail significant administrative burden). Foreign financial institutions located in jurisdictions that have an intergovernmental agreement with the United States governing FATCA may be subject to different rules. Under the applicable Treasury regulations and administrative guidance, the withholding provisions described above are in effect with respect to actual or deemed payments of dividends. Non-U.S. holders should consult their tax advisers regarding the effects of FATCA on dividends paid or deemed paid on our common stock, ParentCo Common Stock or ParentCo warrants.

The IRS released proposed Treasury Regulations that, if finalized in their present form, would eliminate the U.S. federal withholding tax of thirty percent (30%) applicable to the gross proceeds of a sale or disposition of our common stock, Public Warrants, ParentCo Common Stock or ParentCo warrants. In its preamble to such proposed Treasury Regulations, the IRS stated that taxpayers may generally rely on the proposed Treasury Regulations until final Treasury Regulations are issued.

Non-U.S. holders should consult their tax advisers regarding the effects of FATCA on dividends paid or deemed paid on our common stock, Public Warrants, ParentCo Common Stock or ParentCo warrants.

<div align='center'>147</div>

TABLE OF CONTENTS

COMPARISON OF STOCKHOLDERS’ RIGHTS The following is a comparison of certain rights of Iris stockholders to the rights of ParentCo stockholders that will be in effect upon the consummation of the Business Combination. These differences arise from the governing documents of the two companies, including the Iris Certificate of Incorporation, as amended and Iris’s Amended and Restated Bylaws and the ParentCo Certificate of Incorporation and ParentCo’s amended and restated bylaws. Unless otherwise stated or unless the context otherwise requires, for the purposes of this section, “Iris Certificate of Incorporation” shall refer to the Iris Certificate of Incorporation, as amended, “Iris bylaws” shall refer to Iris’s amended and restated bylaws, “Proposed ParentCo Certificate of Incorporation” will refer to the proposed ParentCo Certificate of Incorporation, and “Proposed Bylaws” will refer to the proposed ParentCo’s amended and restated bylaws. The summary set out below is not intended to provide a comprehensive discussion of each company’s governing documents. This summary is qualified in its entirety by reference to the full text of each of the Iris Certificate of Incorporation, Iris’s bylaws, the Proposed ParentCo Certificate of Incorporation and the