Company: MFON
Filing Date: 2025-09-09
Form Type: PRER14A
Source: 0001140361-25-034415
Chunk: 57

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-09-09
Form: PRER14A
Chunk 57
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 under U.S. law (federal or state); |

| • | an estate the income of which is subject to United States federal income taxation regardless of its sources; or |

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TABLE OF CONTENTS

| • | a trust if a United States court is able to exercise primary supervision over the administration of the trust and one or more United States persons have authority to control all substantial decisions of the trust or a valid election is in effect under applicable Treasury Regulations to be treated as a United States person. |

If a partnership (including any entity treated as a partnership for United States. federal income tax purposes) holds common stock, the tax treatment of a partner with respect to the Reverse Stock Split generally will depend upon the status of the partner and the activities of the partnership. Such partner or partnership is urged to consult its own tax advisor as to the United States federal, state, local, and foreign income tax consequences of the Reverse Stock Split. NO RULING FROM THE IRS OR OPINION OF COUNSEL HAS BEEN OR WILL BE OBTAINED REGARDING THE UNITED STATES FEDERAL INCOME TAX CONSEQUENCES TO STOCKHOLDERS IN CONNECTION WITH THE TRANSACTION. ACCORDINGLY, EACH STOCKHOLDER IS ENCOURAGED TO CONSULT THEIR OWN TAX ADVISOR AS TO THE PARTICULAR FEDERAL, STATE, LOCAL, FOREIGN, AND OTHER TAX CONSEQUENCES OF THE TRANSACTION, IN LIGHT OF THEIR INDIVIDUAL CIRCUMSTANCES. United States Federal Income Tax Consequences to the Company. We believe that the Reverse Stock Split generally should be treated as a tax-free “recapitalization” for United States federal income tax purposes, in which case the Reverse Stock Split should have no material United States federal income tax consequences to the Company. United States Federal Income Tax Consequences to Stockholders Who Do Not Receive Cash in the Reverse Stock Split. If you do not receive any cash as a result of the Reverse Stock Split and continue to hold our shares of common stock immediately after the Reverse Stock Split, you will not recognize any gain or loss for United States federal income tax purposes. The aggregate adjusted tax basis of the shares of our common stock you hold immediately after the Reverse Stock Split will equal the aggregate adjusted tax basis of the shares of our commons stock you held immediately prior to the Reverse Stock Split. Your holding period in your shares of our common stock immediately after the Reverse Stock Split will be the same as your holding period in your shares of our common stock immediately prior to the Reverse Stock Split. United States Federal