Company: MFON
Filing Date: 2025-09-09
Form Type: PRER14A
Source: 0001140361-25-034415
Chunk: 56

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-09-09
Form: PRER14A
Chunk 56
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 will be any OTC Pink Market quotations after the Reverse Stock Split or that, if such quotations begin, they will continue for any length of time. Material United States Federal Income Tax Consequences The following is a summary of the material United States federal income tax consequences of the Reverse Stock Split to the Company and its stockholders. This summary is based upon the Internal Revenue Code of 1986, as amended (the “ Code”), existing Treasury Regulations promulgated thereunder, published rulings, administrative pronouncements and judicial decisions, any changes to which could affect the tax consequences described herein, possibly on a retroactive basis. This summary only addresses stockholders who hold their shares of our common stock as a capital asset. This summary does not address any state, local, foreign, or the United States federal estate or gift, Medicare net investment income, or alternative minimum tax provisions of the Code. No assurance can be given that possible changes in such United States federal income tax laws or interpretations will not adversely affect this summary. This summary is not binding on the Internal Revenue Service (“ IRS”). The summary does not address all aspects of taxation that may be relevant to particular investors in light of their personal investment or tax circumstances, or to certain types of investors that are subject to special treatment under the United States federal income tax laws, such as:

| • | insurance companies; |

| • | financial institutions or broker-dealers; |

| • | tax-exempt organizations; |

| • | passive foreign investment companies or controlled foreign corporations; |

| • | persons who are not citizens or residents of the United States; |

| • | investors who hold or will hold securities as part of hedging or conversion transactions; |

| • | investors subject to federal alternative minimum tax; |

| • | investors that have a principal place of business or “tax home” outside the United States; |

| • | investors whose functional currency is not the U.S. dollar; |

| • | United States expatriates; |

| • | investors subject to special rules under Code Section 892; |

| • | persons who mark-to-market our securities; |

| • | subchapter S corporations; |

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

| • | persons who receive our securities through the exercise of employee stock options or otherwise as compensation. |

This summary assumes that you are one of the following:

| • | a citizen or resident of the United States; |

| • | a corporation or an entity taxable as a corporation created or organized