Company: SONM
Filing Date: 2025-11-24
Form Type: PREM14A
Source: 0001493152-25-024848
Chunk: 100

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-11-24
Form: PREM14A
Chunk 100
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 the grant of $100,000 of RSUs on October 16, 2025];          
 (b) with respect to Mr. Mulica: (i) on October 16, 2025, Mr. Mulica  entered into an employment agreement, pursuant to which           
 Mr. Mulica was granted a cash bonus contingent upon and payable as of the consummation of the Asset Purchase Agreement, structured     
 in a manner identical to independent directors’ Phantom RSUs described above assuming the grant of $500,000 of RSUs on October         
 16, 2025. Pursuant to Mr. Mulica’s employment agreement, he was also granted a cash bonus that accelerates vesting upon a              
 change in control, structured in a manner identical to independent directors’ Phantom Units described above assuming the grant         
 of $250,000 of RSUs on October 16, 2025; (ii) on August 11, 2025, Mr. Mulica, then being an independent director of the Company, was   
 granted a cash bonus of $60,000 in Phantom RSUs, and such grant was not terminated. [Mr. Mulica was also granted a cash bonus of       
 $50,000 in Phantom RSUs on November [XX], 2025, the anniversary of his appointment to Chairman, which accelerates upon a change in     
 control.]                                                                                                                              |
| (4) | Pursuant                                                                                                                               
 to the arrangement, this amount represents the “double trigger” reimbursement payments equal to six (6) months of benefit              
 premiums payable by the Company to Mr. Becher.                                                                                         |

No Appraisal or Dissenters’ Rights

No appraisal rights or dissenters’ rights
are available to our stockholders under Delaware law or our certificate of incorporation or bylaws in connection with the Asset Sale.

Material U.S. Federal Income Tax Consequences

The following discussion is a general summary
of the anticipated material U.S. federal income tax consequences of the Asset Sale. The following discussion is based upon the Code,
its legislative history, currently applicable and proposed Treasury Regulations under the Code and published rulings and decisions, all
as currently in effect as of the date of this proxy statement, and all of which are subject to change, possibly with retroactive effect.
Tax consequences under state, local and non-U.S. laws, or federal laws other than those pertaining to income tax, are not addressed in
this proxy statement. No rulings have been requested or received from the Internal Revenue Service as