Company: PTPI
Filing Date: 2025-02-19
Form Type: 424B4
Source: 0001410578-25-000164
Chunk: 110

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-19
Form: 424B4
Chunk 110
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 does not discuss applicable tax reporting requirements. This discussion also does not address the special tax rules applicable to particular holders, such as:

| ● | persons who acquired our Units, common stock, Pre-Funded Warrants and Series Warrants as compensation for services; |

| ● | traders in securities that elect to use a mark-to-market method of accounting for their securities holdings; |

| ● | persons that own, or are deemed to own, more than 5% of our common stock (except to the extent specifically set forth below); |

| ● | persons required for U.S. federal income tax purposes to conform the timing of income accruals to their financial statements under Section 451(b) of the Code (except to the extent specifically set forth below); |

| ● | persons for whom our common stock constitutes “qualified small business stock” within the meaning of Section 1202 of the Code or “Section 1244 stock” for purposes of Section 1244 of the Code; |

| ● | persons deemed to sell our Units, common stock, Pre-Funded Warrants and Series Warrants under the constructive sale provisions of the Code; |

| ● | banks or other financial institutions; |

| ● | brokers or dealers in securities or currencies; |

| ● | tax-exempt organizations or tax-qualified retirement plans; |

| ● | S corporations (and shareholders thereof); |

| ● | partnerships or other entities treated as partnerships for U.S. federal income tax purposes (and partners or other owners thereof); |

| ● | corporations organized outside the United States, any state thereof, or the District of Columbia that are nonetheless treated as U.S. persons for U.S. federal income tax purposes; |

| ● | pension plans; |

| ● | regulated investment companies or real estate investment trusts; |

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| ● | persons that hold the Units, common stock, Pre-Funded Warrants and Series Warrants as part of a straddle, hedge, conversion transaction, synthetic security or other integrated investment; |

| ● | insurance companies; |

| ● | controlled foreign corporations, passive foreign investment companies, or corporations that accumulate earnings to avoid U.S. federal income tax; |

| ● | U.S. Holders that are subject to taxing jurisdictions other than, or in addition to, the United States with respect to the Units, common stock, Pre-Funded Warrants and Series Warrants; and |

| ● | certain U.S. expatriates, former citizens, or long-term residents of the United States