Company: TELO
Filing Date: 2025-11-20
Form Type: PREM14A
Source: 0001493152-25-024463
Chunk: 66

Company: Telomir Pharmaceuticals, Inc.
Filing Date: 2025-11-20
Form: PREM14A
Chunk 66
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.S. federal income tax purposes:

| ● | an                                                                                                                                  
 individual who is a citizen or resident of the United States;                                                                       |
| ● | a                                                                                                                                   
 corporation or any other entity taxable as a corporation created or organized in or under the laws of the United States, any state  
 thereof, or the District of Columbia;                                                                                               |
| ● | a                                                                                                                                   
 trust if either (i) a court within the United States is able to exercise primary supervision over the administration of such trust, 
 and one or more United States persons (within the meaning of Section 7701(a)(30) of the Code) are authorized or have the authority  
 to control all substantial decisions of such trust, or (ii) the trust was in existence on August 20, 1996 and has a valid election  
 in effect under applicable Treasury Regulations to be treated as a United States person for U.S. federal income tax purposes; or    |
| ● | an                                                                                                                                  
 estate, the income of which is subject to U.S. federal income tax regardless of its source.                                         |

Treatment of U.S. Holders in the Merger

If the Merger qualifies as a reorganization under Section 368(a) of the Code, TELI stockholders will not recognize gain or loss upon the exchange of their TELI Capital Stock for TELI Common Stock. TELI stockholders will obtain a basis in the TELI Common Stock they receive in the Merger equal to their basis in the TELI Capital Stock exchanged therefor. The holding period of the shares of TELI Common Stock received by an TELI stockholder in the Merger will include the holding period of the shares of TELI Capital Stock surrendered in exchange therefor (collectively, the “Intended Tax Treatment”).

If the Merger does not qualify as a reorganization within the meaning of Section 368(a) of the Code, then each U.S. holder will be treated as exchanging its TELI Capital Stock in a fully taxable transaction in exchange for TELI Common Stock. U.S. holders of TELI Capital Stock generally will recognize capital gain or loss in such exchange equal to the difference between (i) the sum of the fair market value of the TELI Common Stock received in the Merger and (ii) such holder’s tax basis in the TELI Capital Stock surrendered in the Merger. The aggregate tax basis of a U.S. holder in the TELI Common Stock