Company: SCLXW
Filing Date: 2025-05-14
Form Type: 424B3
Source: 0001193125-25-119831
Chunk: 417

Company: Scilex Holding Co
Filing Date: 2025-05-14
Form: 424B3
Chunk 417
---
 |     | U.S. persons whose “functional currency” is not the U.S. dollar; |

| • |     | persons who received our Common Stock through the issuance of restricted stock under an equity incentive plan or 
 through a tax-qualified retirement plan or otherwise as compensation;                                            |

| • |     | persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding securities; |

| • |     | persons holding our Common Stock as a position in a “straddle,” as part of a “synthetic                                    
 security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; |

261

| • |     | controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to                    
 which there are one or more United States shareholders within the meaning of Treasury Regulation Section 1.367(b)-3(b)(1)(ii); or |

As used in this discussion, the term “U.S. Holder” means a beneficial owner of our Common Stock that is, for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes)                 
 that is created or organized in or under the laws of the United States or any State thereof or the District of Columbia; |

| • |     | an estate the income of which is subject to U.S. federal income tax 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 the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (ii) that has a valid election in effect under applicable Treasury Regulations to be treated as a 
 U.S. person for U.S. federal income tax purposes.                                                                                                                                                                                   |

A “Non-U.S. Holder”means a beneficial owner of our Common Stock, that is neither a U.S. Holder nor a partnership (or an entity or arrangement treated as a partnership) for U.S. federal income tax purposes. If a partnership, including for this purpose any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes, holds our Common Stock, the U.S. federal income tax treatment of a partner in such partnership will