Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 27

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 27
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iamiR stock (as defined therein) will not recognize gain or loss upon the exchange of its DiamiR stock for Aptorum share. For a more detailed discussion of the U.S. federal income tax considerations of the Merger, please see the section titled “The Merger — U.S. Federal Income Tax Consequences of the Domestication & Merger”. Q:What are the U.S. federal income tax considerations of the reverse split to a U.S. Holder of Aptorum ordinary shares? A:Subject to the limitations and qualifications described in the section titled “U.S. Federal Income Tax Considerations Reverse Split,” a U.S. Holder of Aptorum ordinary shares should not recognize gain or loss upon the reverse split. Please review the information in the section titled “Certain Material U.S. Federal Income Tax Consequences of the Reverse Stock Split” within Proposal No. 1 for a more complete description of the U.S. federal income tax considerations of the reverse split to a U.S. Holder of Aptorum ordinary shares. Q:What is “householding” and how does it affect me? A:We and some U.S. brokers have adopted “householding,” a procedure under which stockholders who have the same address will receive a single set of proxy materials, unless one or more of these stockholders provides notice that they wish to continue receiving individual copies. If you participate in householding and wish to receive a separate set of proxy materials, or if you wish to receive separate copies of future notices, annual reports, and proxy statements, please contact your broker directly or us at 17 Hanover Square, London W1S 1BN, United Kingdom, Attn: Ian Huen telephone: +44 20 80929299. x PROSPECTUS SUMMARY This summary highlights selected information from this proxy statement / prospectus and may not contain all of the information that is important to you. To better understand the Merger and the proposals being considered at the Special Meeting, you should read this entire proxy statement / prospectus carefully, including the Merger Agreement and the other annexes to which you are referred in this proxy statement / prospectus, and the documents incorporated by reference therein. For more information, please see the section titled“ Where You Can Find More Information” . Except where specifically noted, the following information and all other information contained in this proxy statement / prospectus does not give effect to the proposed reverse split described in Proposal No. 1 of this proxy statement / prospectus. The Parties Aptorum