Company: FORA
Filing Date: 2025-12-04
Form Type: PRE 14A
Source: 0001140361-25-044359
Chunk: 44

Company: Forian Inc.
Filing Date: 2025-12-04
Form: PRE 14A
Chunk 44
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 shares of the Maryland Corporation Common Stock. |

33

#### TABLE OF CONTENTS
Stockholders who have acquired different blocks of Common Stock at different times or at different prices, and whose blocks of Delaware Corporation Common Stock are converted into shares of Maryland Corporation Common Stock in the Redomiciliation, should consult their tax advisors regarding the allocation of their aggregate tax basis among, and the holding period of, such shares of Maryland Corporation Common Stock.

Information Reporting

A U.S. holder of Common Stock who owns at least 5% of the outstanding stock of the Company (by vote or value) immediately before the Redomiciliation will generally be required to attach to such holder’s U.S. federal income tax return for the year in which the Redomiciliation occurs a statement setting forth certain information relating to the Redomiciliation, including the aggregate fair market value and tax basis of the stock of such holder converted in the Redomiciliation. Holders of Common Stock should consult their tax advisors to determine whether they are required to provide the foregoing statement.

#### Securities Law Consequences
After the Redomiciliation, we will continue to be a publicly held company, shares of Common Stock will continue to be traded on the Nasdaq Stock Market LLC under the symbol “FORA,” and we will continue to file periodic reports and other documents with the SEC and provide to stockholders the same types of information that we have previously filed and provided. We and our stockholders will be in the same respective positions under the federal securities laws after the Redomiciliation as we and our stockholders were prior to the Redomiciliation.

#### Appraisal Rights
Under Delaware law, holders of shares of Common Stock are not entitled to appraisal rights in connection with the Redomiciliation as contemplated by the Plan of Conversion.

#### Accounting Treatment
**We expect that the Redomiciliation will have no effect from an accounting perspective. Accordingly, the Company’s historical financial statements, which previously have been reported to the SEC on Forms 10-K and 10-Q, among others, as of and for all periods through the date of this Proxy Statement, will be treated as the financial statements of the Company following the Redomiciliation.

Effect of Not Obtaining the Required Vote for Approval

If this Redomiciliation proposal fails to obtain the requisite vote for approval, the Redomiciliation will not be consummated and we will continue to be incorporated in Delaware.**

#### Abandonment and Deferral
**Notwithstanding a favorable vote of the stockholders, the Board may decide to abandon or defer