Company: SCLXW
Filing Date: 2025-05-14
Form Type: 424B3
Source: 0001193125-25-119846
Chunk: 419

Company: Scilex Holding Co
Filing Date: 2025-05-14
Form: 424B3
Chunk 419
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 as “capital assets” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all aspects of U.S. federal income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example:

| • |     | banks or other financial institutions, underwriters, or insurance companies; |

| • |     | dealers or traders in securities who elect to apply a mark-to-market method of accounting; |

| • |     | real estate investment trusts or regulated investment companies; |

| • |     | tax-exempt organizations, qualified retirement plans, individual 
 retirement accounts, or other tax-deferred accounts;             |

| • |     | expatriates or former long-term residents of the United States; |

| • |     | subchapter S corporations, partnerships or other pass-through entities or investors or beneficial owners in 
 such entities;                                                                                              |

| • |     | dealers or traders in securities, commodities or currencies; |

| • |     | grantor trusts; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | U.S. persons whose “functional currency” is not the U.S. dollar; |

| • |     | corporations that accumulate earnings to avoid U.S. federal income tax; |

| • |     | accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the 
 Code;                                                                                                    |

| • |     | persons who received our securities through the issuance of restricted stock under an equity incentive plan or 
 through a tax-qualified retirement plan or otherwise as compensation;                                          |

264

| • |     | persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding securities; |

| • |     | persons holding our securities as a position in a “straddle,” as part of a “synthetic                                                          
 security” or “hedge,” as part of a “conversion transaction,” “constructive sale” or other integrated investment or risk reduction transaction; |

| • |     | “qualified foreign pension funds” (within the meaning of Section 897(l)(2) of the Code and 
 entities whose interests are held by qualified foreign pension funds; or                   |

| • |     | controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to                 
 which there are