Company: LRHC
Filing Date: 2025-02-25
Form Type: PRE 14C
Source: 0001213900-25-016765
Chunk: 27

Company: La Rosa Holdings Corp.
Filing Date: 2025-02-25
Form: PRE 14C
Chunk 27
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 be unable to obtain adequate
capital to expand our sales and marketing efforts, increase our product offerings and grow our business. Without such additional capital,
we may be required to scale back or eliminate some or all of our operations, which may have a material adverse effect on our business.

Material Federal Income Tax Consequences of the Reverse Stock Split

The following summary describes certain material U.S. federal income tax consequences of the Reverse Stock Split to holders of our Common Stock.

For purposes of this summary a “non-U.S. holder” is any beneficial owner of our Common Stock that is not a “U.S. holder.” A “U.S. holder” is any of the following:

| ● | an individual who is or                                   
 is treated as a citizen or resident of the United States; |

| ● | a corporation (or other                                                                                                         
 entity treated as a corporation for U.S. federal income tax purposes) created or organized under the laws of the United States, 
 any state thereof or the District of Columbia;                                                                                  |

| ● | an estate the income of                                                       
 which is subject to U.S. federal income taxation regardless of its source; or |

| ● | a trust (i) if 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” have the authority to control all substantial decisions of such trust or (ii) that has a valid election in effect            
 to be treated as “United States Persons” for U.S. federal income tax purposes.                                                        |

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This summary does not address all of the tax consequences that may be relevant to any particular stockholder, including tax considerations that arise from rules of general application to all taxpayers or to certain classes of taxpayers or that are generally assumed to be known by stockholders. This summary also does not address the tax consequences to (i) persons that may be subject to special treatment under U.S. federal income tax law, such as banks, insurance companies, thrift institutions, regulated investment companies, real estate investment trusts, tax-exempt organizations, U.S. expatriates, persons subject to the alternative minimum tax, traders in securities that elect to mark to market and dealers in securities or currencies, (ii) persons that hold our Common Stock as part of a position in a “straddle” or as part of a “hedging,” “conversion” or other integrated investment transaction for federal income tax purposes, or (iii) persons that do