Company: STAA
Filing Date: 2025-12-10
Form Type: DEFA14A
Source: 0001193125-25-314435
Chunk: 13

Company: STAAR SURGICAL CO
Filing Date: 2025-12-10
Form: DEFA14A
Chunk 13
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 hereby amended and restated as follows:

Pursuant to the terms of the employment agreement with Mr. Farrell and
the change in control agreements with each of our other executive officers, if payments to an executive under the applicable agreement would be subject to Sections 280G and 4999 of the Code, such payments would be reduced to avoid imposition of the
excise tax to the extent the executive would be better off after taxes. The Second Amendment eliminated STAAR’s ability to pay any 280G gross-ups and enter into any related tax indemnification arrangements in connection with the Merger.

For an estimate of the value of the severance payments and benefits described above that would be payable to STAAR’s executive officers
assuming that the Effective Time occurs on December 5, 2025 and that the executive experiences a termination without cause on that date, see “—Quantification of Payments and Benefits to STAAR’s Named Executive Officers”
below.

The paragraphs under the headings “STAAR RSU Awards” and “STAAR PSU Awards” under each of the sections “Proposal 1: Adoption of the Merger Agreement—Merger Consideration—Treatment of STAAR Long-Term Incentive Awards” on page 35 of the proxy statement, “The Merger Agreement—Merger Consideration—Treatment of STAAR Long-Term Incentive Awards” on pages 78-79 of the proxy statement, and the related section of the Summary on page 3 of the proxy statement are hereby amended and restated as follows:

STAAR RSU Awards. At the Effective Time, each STAAR RSU Award (whether or not then vested) that was granted before August 4, 2025
or that is held by a non-employee member of the Board will be assumed and converted into a restricted stock unit award in respect of a number of Alcon shares (each an “Adjusted RSU Award”) equal to the product obtained by multiplying
(i) the total number of shares subject to the STAAR RSU Award as of immediately prior to the Effective Time by (ii) the quotient of (A) the Merger Consideration divided by (B) the volume-weighted average price of an Alcon share
on the New York Stock Exchange for the five consecutive

10

trading days ending on (and including) the last trading day prior to the Closing Date as reported by Bloomberg, L.P. (such quotient, the “RSU Exchange Ratio”), with any fractional
shares rounded down to the