Company: MIRA
Filing Date: 2025-07-29
Form Type: PRER14A
Source: 0001641172-25-021434
Chunk: 65

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-07-29
Form: PRER14A
Chunk 65
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 owner of SKNY Capital Stock that is, for U.S. federal income tax purposes:

| ● | an                                                                                                                                  
 individual who is a citizen or resident of the United States;                                                                       |
| ● | a                                                                                                                                   
 corporation or any other entity taxable as a corporation created or organized in or under the laws of the United States, any state  
 thereof, or the District of Columbia;                                                                                               |
| ● | a                                                                                                                                   
 trust if either (i) 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 (within the meaning of Section 7701(a)(30) of the Code) are authorized or have the authority  
 to control all substantial decisions of such trust, or (ii) the trust was in existence on August 20, 1996 and has a valid election  
 in effect under applicable Treasury Regulations to be treated as a United States person for U.S. federal income tax purposes; or    |
| ● | an                                                                                                                                  
 estate, the income of which is subject to U.S. federal income tax regardless of its source.                                         |

Treatment of U.S. Holders in the Merger

If the Merger qualifies as a reorganization under Section 368(a) of the Code, SKNY stockholders will not recognize gain or loss upon the exchange of their SKNY Capital Stock for MIRA Common Stock. SKNY stockholders will obtain a basis in the MIRA Common Stock they receive in the Merger equal to their basis in the SKNY Capital Stock exchanged therefor. The holding period of the shares of MIRA Common Stock received by an SKNY stockholder in the Merger will include the holding period of the shares of SKNY Capital Stock surrendered in exchange therefor (collectively, the “Intended Tax Treatment”).

If the Merger does not qualify as a reorganization within the meaning of Section 368(a) of the Code, then each U.S. holder will be treated as exchanging its SKNY Capital Stock in a fully taxable transaction in exchange for MIRA Common Stock. U.S. holders of SKNY Capital Stock generally will recognize capital gain or loss in such exchange equal to the difference between (i) the sum of the fair market value of the MIRA Common Stock received in the Merger and (ii) such holder’s tax basis in the SKNY Capital Stock surrendered in the Merger. The aggregate tax basis of a U.S. holder in the MIRA Common Stock received in the Mer