Company: IMXI
Filing Date: 2025-10-21
Form Type: PREM14A
Source: 0001140361-25-038818
Chunk: 138

Company: International Money Express, Inc.
Filing Date: 2025-10-21
Form: PREM14A
Chunk 138
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 part of a hedging, constructive sale or conversion, straddle or other risk reduction transaction; |

| • | holders that received their shares of our common stock in connection with the performance of services; |

| • | holders who own an equity interest, actually or constructively, in Western Union or the Surviving Corporation following the Merger; |

| • | U.S. Holders (which we define below) whose “functional currency” is not the U.S. dollar; |

| • | holders that do not vote in favor of the Merger Proposal and who properly demand appraisal of their shares under Section 262 of the DGCL. |

If a partnership (including an entity or arrangement, domestic or foreign, treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of shares of our common stock, then the tax treatment of a partner in such partnership will generally depend upon the status of the partner and the activities of the partner and the partnership. Partnerships holding shares of our common stock and partners therein should consult their tax advisors regarding the consequences of the Merger. No ruling has been or will be obtained from the IRS regarding the U.S. federal income tax consequences of the Merger described below. No assurance can be given that the IRS will agree with the views expressed in this discussion, or that a court will not sustain any challenge by the IRS in the event of litigation. Furthermore, no opinion of counsel has been or will be rendered with respect to any tax considerations of the Merger or any related transactions. The use of words such as “will” and “should” in any tax-related discussion contained in this discussion is not intended to convey a particular level of comfort. THIS DISCUSSION IS PROVIDED FOR GENERAL INFORMATION ONLY AND DOES NOT CONSTITUTE LEGAL ADVICE TO ANY HOLDER. EACH HOLDER SHOULD CONSULT ITS TAX ADVISORS CONCERNING THE U.S. FEDERAL INCOME TAX CONSEQUENCES RELATING TO THE MERGER IN LIGHT OF ITS PARTICULAR CIRCUMSTANCES AND ANY CONSEQUENCES ARISING UNDER THE LAWS OF ANY STATE, LOCAL OR NON-US TAXING JURISDICTION OR ANY NON-INCOME TAX LAWS.

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U.S. Holders For purposes of this discussion, a “U.S. Holder” is a beneficial owner of shares of our common stock that is for U.S. federal income tax purposes:

| • | an individual who is (or is treated as) a citizen or resident of the United States