Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 360

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 360
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 stock should commence on the day after the warrant is exercised. In the latter case, the holding period of the common stock would include the holding period of the exercised warrants. However, our position is not binding on the IRS and the IRS may treat a cashless exercise of a warrant as a taxable exchange. You are urged to consult your own tax advisor as to the consequences of an exercise of a warrant on a cashless basis. If a warrant expires without being exercised, you will recognize a capital loss in an amount equal to your basis in the warrant. Such loss will be long -termcapital loss if, at the time of the expiration, the warrant has been held by you for more than one year. The deductibility of capital losses is subject to limitations. U.S. Federal Income Tax Consequences of the Business Combination to U.S. Holders of OSR Holdings Common Stock Taxation of the Share Exchange to U.S. Holders of OSR Holdings Common Stock In General Assuming that following the Share Exchange, the Company will not own stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of OSR Holdings, which we understand will be the case, the Share Exchange will constitute a taxable transaction to holders of OSR Holdings Common Stock and will not qualify as a tax -free“reorganization” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes. Accordingly, the OSR Holdings Stockholders will be treated as if they sold their OSR Holdings Common Stock in a fully taxable transaction. Each OSR Holdings Stockholder will recognize gain or loss with respect to the disposition of each of its shares of OSR Holdings Common Stock equal to the difference between (i) the OSR Holdings Stockholder’s basis in each such share of OSR Holdings Common Stock and (ii) the fair market value of the Parent Common Stock received in the Merger, determined as of the date such stock is received. Such gain or loss would be treated as capital gain or capital loss, and would be treated as long -termcapital gain or loss if the OSR Holdings Common Stock has been held for more than one year as of the date of the Business Combination. A Company Stockholder’s aggregate tax basis in the Parent Common Stock so received would equal its fair market value as of the date such stock is received, and a Company Stockholder’s holding period for such Parent Common