Company: PTPI
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001410578-25-000047
Chunk: 105

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-01-24
Form: S-1
Chunk 105
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 | 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. |

In addition, this discussion does not address the tax treatment of partnerships (including any entity or arrangement classified as a partnership for U.S. federal income tax purposes) or other pass-through entities or persons who hold shares of Units, common stock, Pre-Funded Warrants and Series Warrants through such partnerships or other entities which are pass-through entities for U.S. federal income tax purposes. If such a partnership or other pass-through entity holds shares of Units, common stock, Pre-Funded Warrants and Series Warrants, the treatment of a partner in such partnership or investor in such other pass-through entity generally will depend on the status of the partner or investor and upon the activities of the partnership or other pass-through entity. A partner in such a partnership and an investor in such other pass-through entity that will hold shares of Units, common stock, Pre-Funded Warrants and Series Warrants should consult his, her or its own tax advisor regarding the tax consequences of the ownership and disposition of shares of Units,