Company: LIMN
Filing Date: 2025-06-24
Form Type: S-1
Source: 0001410578-25-001432
Chunk: 180

Company: Liminatus Pharma, Inc.
Filing Date: 2025-06-24
Form: S-1
Chunk 180
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 will agree with such statements and conclusions. This summary also does not address the tax considerations arising under the laws of any non-U.S., state, or local jurisdiction, under U.S. federal gift and estate tax rules, or under any applicable tax treaty. In addition, this discussion does not address tax considerations applicable to an investor’s particular circumstances or to investors that may be subject to special tax rules, including, without limitation:

| ● | banks, insurance companies, or other financial institutions; |

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

| ● | persons subject to the alternative minimum tax or the Medicare contribution tax on net investment income; |

| ● | tax-exempt accounts, organizations, or governmental organizations; |

| ● | pension plans and tax-qualified retirement plans; |

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

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

| ● | 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% (by vote or value) of our Common Stock (except to the extent specifically set forth below); |

| ● | certain former citizens or long-term residents of the United States; |

| ● | partnerships (or entities or arrangements classified as such for U.S. federal income tax purposes), other pass-through entities, and investors therein; |

| ● | persons who hold our Common Stock as a position in a hedging transaction, “straddle,” “conversion transaction,” or other risk reduction transaction; |

| ● | persons who hold or receive our Common Stock pursuant to the exercise of any option or otherwise as compensation; |

| ● | persons subject to special tax accounting rules as a result of any item of gross income with respect to our Common Stock being taken into account in an “applicable financial statement” as defined in Section 451(b) of the Code; |

| ● | persons who do not hold our Common Stock as a capital asset within the meaning of Section 1221 of the Code (generally, as property held for investment); or |

| ● | persons deemed to sell our Common Stock under the constructive sale provisions of the Code. |

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In addition, if a partnership (or other entity or arrangement classified as a partnership for U.S. federal income tax purposes) or other flow-through entity holds our Common Stock, the