Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 122

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 122
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 without merit. If additional similar complaints are filed or demands are received by the STAAR, absent new or significantly different allegations, STAAR will not necessarily disclose such additional filings or demands. Material U.S. Federal Income Tax Consequences of the Merger The following is a general discussion of certain U.S. federal income tax consequences of the Merger that may be relevant to U.S. Holders (as defined below) of shares of STAAR common stock whose shares of STAAR common stock are converted into the right to receive cash pursuant to the Merger. This discussion is limited to U.S. Holders who hold their shares of STAAR common stock as “capital assets” within the meaning of Section 1221 of the Internal Revenue Code of 1986, as amended (the “Code”) (generally, property held for investment). This discussion does not address U.S. federal income tax consequences with respect to holders other than U.S. Holders. This discussion is based upon the Code, Treasury Regulations promulgated under the Code, rulings and other published positions of the Internal Revenue Service (which this proxy statement refers to as the “IRS”) and judicial decisions, all as in effect on the date of this proxy statement and all of which are subject to change or differing interpretations at any time, possibly with retroactive effect. Any such change or differing interpretation could affect the accuracy of the statements and conclusions set forth in this discussion. No assurance can be given that the IRS would not assert, or that a court would not sustain, a position contrary to any of the tax considerations described in this discussion. No advance ruling has been or will be sought from the IRS, and no opinion of counsel has been or will be rendered, regarding any matter discussed below. For purposes of this discussion, a “U.S. Holder” means a beneficial owner of shares of STAAR common stock that is for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation, or other entity or arrangement taxable as a corporation, created or organized in or under the laws 
 of the United States, any state thereof or the District of Columbia;                                              |

| • |     | an estate, the income of which is includible in gross income for U.S. federal income tax purposes regardless of 
 its source; or                                                                                                  |

| • |     | a trust, if (a) a court within the United States is able to exercise primary supervision