Company: TELO
Filing Date: 2025-11-28
Form Type: PRER14A
Source: 0001493152-25-025406
Chunk: 64

Company: Telomir Pharmaceuticals, Inc.
Filing Date: 2025-11-28
Form: PRER14A
Chunk 64
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 United States.                                                                 |

TELI 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 TELI 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 TELI 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 TELI Capital Stock are acquired or disposed of other than in exchange for shares of TELI Common Stock in the Merger; (b) the tax consequences to holders of options or warrants issued by TELI which are assumed in connection with the Merger; (c) the tax consequences of the ownership of shares of TELI Common Stock following the Merger; (d) any U.S. federal non-income tax consequences of the Merger, including estate, gift or other tax consequences; (e) any state, local or non-U.S. tax consequences of the Merger; or (f) the Medicare contribution tax on net investment income.

Definition of “U.S. Holder”

For purposes of this discussion, a “U.S. holder” is a beneficial owner of TELI 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