Company: MIRA
Filing Date: 2025-06-17
Form Type: PREM14A
Source: 0001641172-25-015340
Chunk: 65

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-06-17
Form: PREM14A
Chunk 65
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 the U.S. dollar; |

| ● | persons                                                                             
 who hold shares of SKNY Capital Stock that may constitute “qualified small business 
 stock” under Section 1202 of the Code or as “Section 1244 stock” for purposes       
 of Section 1244 of the Code;                                                        |

| ● | persons                                                                                   
 who elect to apply the provisions of Section 1400Z-2 to any gains realized in the Merger; |

| ● | persons                                                                                       
 who acquired their shares of SKNY Capital Stock in a transaction subject to the gain rollover 
 provisions of Section 1045 of the Code;                                                       |

| ● | persons                                                                                      
 subject to special tax accounting rules as a result of any item of gross income with respect 
 to SKNY Capital Stock being taken into account in an “applicable financial statement”        
 (as defined in the Code);                                                                    |

| ● | persons                                                                              
 deemed to sell SKNY Capital Stock under the constructive sale provisions of the Code |

| ● | persons                                                                                          
 who acquired their shares of SKNY Capital Stock pursuant to the exercise of options or otherwise 
 as compensation or through a tax-qualified retirement plan or through the exercise of a warrant  
 or conversion rights under convertible instruments; and                                          |

| ● | certain                                                                     
 expatriates or former citizens or long-term residents of the United States. |

| 32 |

SKNY stockholders subject to particular U.S. or non-U.S. tax rules that are described in this paragraph are urged to consult their own tax advisors regarding the consequences to them of the Merger.

If an entity that is treated as a partnership for U.S. federal income tax purposes holds SKNY Capital Stock, the U.S. federal income tax treatment of a partner in the partnership will depend upon the status of the partner, the activities of the partnership and certain determinations made at the partner level. If you are a partnership or a partner of a partnership holding SKNY Capital Stock or any other person not addressed by this discussion, you should consult your tax advisors regarding the tax consequences of the Merger.

In addition, the following discussion does not address: (a) the tax consequences of transactions effectuated before, after or at the same time as the Merger, whether or not they are in connection with the Merger, including, without limitation, transactions in which shares of SKNY Capital Stock are acquired or disposed of other than in exchange for shares of MIRA Common Stock in the Merger; (b) the tax consequences to holders of