Company: LRHC
Filing Date: 2025-11-24
Form Type: PRE 14C
Source: 0001213900-25-113797
Chunk: 27

Company: La Rosa Holdings Corp.
Filing Date: 2025-11-24
Form: PRE 14C
Chunk 27
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 move forward with our business strategy, key initiatives
and plans to grow our business, we may need to raise additional funds and increase the price-per-share of our Common Stock. If we do not
effect the Reverse Stock Split, in all likelihood we would be unable to maintain our Common Stock on Nasdaq and we may be unable to obtain
adequate capital to expand our sales and marketing efforts, increase our product offerings and grow our business. Without such additional
capital, we may be required to scale back or eliminate some or all of our operations, which may have a material adverse effect on our
business.

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Material Federal Income Tax Consequences of the Reverse Stock Split

The following summary describes
certain material U.S. federal income tax consequences of the Reverse Stock Split to holders of our Common Stock.

For purposes of this summary
a “non-U.S. holder” is any beneficial owner of our Common Stock that is not a “U.S. holder.” A
“U.S. holder” is any of the following:

| ● | an individual who is or is treated             
 as a citizen or resident of the United States; |

| ● | a corporation (or other entity                                                                                               
 treated as a corporation for U.S. federal income tax purposes) created or organized under the laws of the United States, any 
 state thereof or the District of Columbia;                                                                                   |

| ● | an estate the income of which                                           
 is subject to U.S. federal income taxation regardless of its source; or |

| ● | a trust (i) if a court                                                                                                                
 within the United States is able to exercise primary supervision over the administration of such trust and one or more “United States 
 Persons” have the authority to control all substantial decisions of such trust or (ii) that has a valid election in effect            
 to be treated as “United States Persons” for U.S. federal income tax purposes.                                                        |

This summary does not address
all of the tax consequences that may be relevant to any particular stockholder, including tax considerations that arise from rules of
general application to all taxpayers or to certain classes of taxpayers or that are generally assumed to be known by stockholders. This
summary also does not address the tax consequences to (i) persons that may be subject to special treatment under U.S. federal
income tax law, such as banks, insurance companies, thrift institutions, regulated investment companies, real estate investment trusts, tax-exempt organizations,
U.S. expatriates,