Company: FORA
Filing Date: 2025-12-04
Form Type: PRE 14A
Source: 0001140361-25-044359
Chunk: 42

Company: Forian Inc.
Filing Date: 2025-12-04
Form: PRE 14A
Chunk 42
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. Regulatory Approvals and Effective Time If approved by the requisite vote of the holders of shares of Common Stock, the Company intends to make the requisite filings with the State Department of Assessments and Taxation of Maryland and the Secretary of State of the State of Delaware necessary to properly effectuate the Redomiciliation as soon as practicable following the Special Meeting.

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TABLE OF CONTENTS

Material U.S. Federal Income Tax Consequences The following discussion summarizes the material U.S. federal income tax consequences of the Redomiciliation to holders of shares of Common Stock of the Delaware Corporation whose Common Stock becomes shares of Common Stock of the Maryland Corporation, respectively, pursuant to the Redomiciliation. This discussion is based on the Internal Revenue Code of 1986, as amended (the “ Code”), applicable Treasury regulations promulgated or proposed thereunder (“ Treasury Regulations”), judicial authority, and administrative rulings and practice, all as in effect as of the date of this Proxy Statement, and all of which are subject to change at any time, possibly with retroactive effect. This discussion is limited to holders of Common Stock that are U.S. holders (as defined below) and that hold their shares of Common Stock as capital assets, within the meaning of Section 1221 of the Code. Further, this discussion does not discuss all tax considerations that may be relevant to holders of Common Stock in light of their particular circumstances (including the Medicare tax imposed on net investment income and the alternative minimum tax), nor does it address any tax consequences to holders subject to special treatment under the U.S. federal income tax laws, such as tax-exempt entities, partnerships or other pass-through entities for U.S. federal income tax purposes (and investors therein), holders who acquired their shares of Common Stock pursuant to the exercise of employee stock options or otherwise as compensation, financial institutions, insurance companies, dealers or traders in securities, holders that have a functional currency other than the U.S. dollar, and holders who hold their shares of Common Stock as part of a straddle, hedge, conversion, constructive sale, synthetic security, integrated investment, or other risk-reduction transaction for U.S. federal income tax purposes. This discussion does not address any U.S. federal estate, gift, or other non-income tax consequences or any state, local, or foreign tax consequences. HOLDERS OF COMMON STOCK ARE URGED TO CONSULT THEIR TAX ADVISORS AS TO THE PARTICULAR TAX CONSEQUENCES TO THEM OF THE REDOMICILIATION, INCLUDING ANY APPLICABLE U.S. FED