Company: PTPI
Filing Date: 2025-02-10
Form Type: S-1/A
Source: 0001410578-25-000108
Chunk: 109

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-10
Form: S-1/A
Chunk 109
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 federal income tax purposes. If such a partnership or other pass-through entity holds shares of Units, common stock, Pre-Funded Warrants and Series Warrants, the treatment of a partner in such partnership or investor in such other pass-through entity generally will depend on the status of the partner or investor and upon the activities of the partnership or other pass-through entity. A partner in such a partnership and an investor in such other pass-through entity that will hold shares of Units, common stock, Pre-Funded Warrants and Series Warrants should consult his, her or its own tax advisor regarding the tax consequences of the ownership and disposition of shares of Units, common stock, Pre-Funded Warrants and Series Warrants through such partnership or other pass-through entity, as applicable. This discussion of U.S. federal income tax considerations is for general information purposes only and is not tax advice. Prospective investors should consult their own tax advisors regarding the U.S. federal, state, local and non-U.S. income and other tax considerations of acquiring, holding and disposing of our Units, common stock, Pre-Funded Warrants and Series Warrants. For the purposes of this discussion, a “U.S. Holder” means a beneficial owner of shares of Units, common stock, Pre-Funded Warrants and/or Series Warrants acquired in this offering that is for U.S. federal income tax purposes (a) an individual citizen or resident of the United States, (b) a corporation (or other entity taxable 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, (c) an estate the income of which is subject to U.S. federal income taxation regardless of its source, or (d) 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 (within the meaning of Section 7701(a)(30) of the Code) has 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 domestic trust. A “Non-U.S. Holder” is, for U.S. federal income tax purposes, a beneficial owner of shares of common stock, Pre-Funded Warrants or Series Warrants that is not a U.S. Holder or a partnership for U.S. federal income tax purposes. Treatment of Pre-Funded Warrants Although it is not entirely