Company: AEMD
Filing Date: 2025-04-18
Form Type: DEF 14A
Source: 0001683168-25-002685
Chunk: 28

Company: AETHLON MEDICAL INC
Filing Date: 2025-04-18
Form: DEF 14A
Chunk 28
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0.001 per share after any Reverse Stock Split. As a result, on the Effective Time, the stated capital on our balance
sheet attributable to the common stock would be reduced proportionally, based on the actual Reverse Stock Split ratio, from its present
amount, and the additional paid-in capital account would be credited with the amount by which the stated capital would be reduced.
The net income or loss per share of common stock would be increased because there would be fewer shares of common stock outstanding. The
Reverse Stock Split would be reflected retroactively and prospectively in our consolidated financial statements. We do not anticipate
that any other accounting consequences would arise as a result of any Reverse Stock Split.

No Dissenter’s or Appraisal Rights

Our stockholders are not entitled to dissenter’s
or appraisal rights under the NRS with respect to the proposed Reverse Stock Split.

Material Federal Income Tax Consequences of the Reverse Stock Split to U.S. Holders

The following is a summary of certain material U.S.
federal income tax consequences of the Reverse Stock Split that are generally expected to be applicable to U.S. Holders (as defined below)
of our common stock who hold their common shares as capital assets within the meaning of Section 1221 of the Internal Revenue Code of
1986, as amended (the “Code”) (generally property held for investment). The summary is based on the Code, applicable Treasury
Regulations promulgated thereunder, current administrative rulings and practices and judicial authorities as in effect on the date of
this proxy statement. Changes to the laws could alter the tax consequences described below, possibly with retroactive effect. We have
not sought and will not seek an opinion of counsel or a ruling from the Internal Revenue Service regarding the federal income tax consequences
of the Reverse Stock Split. This discussion is for general information only and does not discuss the tax consequences that may apply to
U.S. Holders in light of their particular circumstances or to U.S. Holders that may be subject to special rules, including without limitation
banks, financial institutions or insurance companies; brokers, dealers or traders in securities, commodities or currencies; tax-exempt
entities or organizations; regulated investment companies or real estate investment trusts, pension funds or retirement plans; certain
former citizens or long-term residents of the United States; persons that received shares of our common stock in connection with the exercise
of employee stock options or otherwise as compensation for the performance of services; persons that hold shares of our common stock as