Company: LRHC
Filing Date: 2025-12-04
Form Type: DEF 14C
Source: 0001213900-25-118073
Chunk: 27

Company: La Rosa Holdings Corp.
Filing Date: 2025-12-04
Form: DEF 14C
Chunk 27
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-per-share of our Common Stock.
If we do not effect any Reverse Stock Splits, we maybe unable to maintain our Common Stock on Nasdaq or 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 a Reverse Stock Split

The following summary describes certain material U.S. federal
income tax consequences of a 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, persons subject to the alternative minimum tax, traders in securities that elect to mark to market and dealers
in securities or currencies, (ii) persons that hold our Common Stock as part