Company: AEMD
Filing Date: 2025-04-18
Form Type: DEF 14A
Source: 0001683168-25-002685
Chunk: 29

Company: AETHLON MEDICAL INC
Filing Date: 2025-04-18
Form: DEF 14A
Chunk 29
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part of a “hedging,” “integrated” or “conversion” transaction or as a position in a “straddle”
for U.S. federal income tax purposes; partnerships (including entities or arrangements classified as partnerships for U.S. federal income
tax purposes) or other pass-through entities, or holders that hold shares of our common stock through such an entity; persons who hold
our common stock as “qualified small business stock” within the meaning of Section 1202 of the Code or Section 1244 stock
for purposes of Section 1244 of the Code; persons who acquired their stock in a transaction subject to the gain rollover provisions of
Section 1045 of the Code, or persons whose “functional currency” is not the U.S. dollar. Moreover, this summary does not address
(i) the tax consequences of the Reverse Stock Split arising under any under any state, local or non-U.S. tax laws, or any U.S. federal
tax laws other than U.S. federal income tax laws (such as estate, gift tax laws), (ii) the alternative minimum tax, the Medicare contribution
tax on net investment income, or the special accounting rules under Section 451(b) of the Code, (iii) the tax consequences of transactions
effectuated before, after or at the same time as the Reverse Stock Split, whether or not they are in connection with the Reverse Stock
Split, or (iv) the tax consequences to holders of options, warrants or similar rights to acquire our common stock. Stockholders are urged
to consult their own tax advisors to determine the particular consequences to them of the Reverse Stock Split.

As used in this discussion, the term “U.S. Holder”
means a beneficial owner of shares of our common stock that is, for U.S. federal income tax purposes, (i) an individual who is a citizen
or individual resident of the United States; (ii) a corporation, or other entity taxable as a corporation, created or organized in or
under the laws of the United States, any state thereof or the District of Columbia; (iii) an estate, the income of which is subject to
U.S. federal income taxation regardless of its source; or (iv) a trust, if (A) a court within the United States is able to exercise primary
jurisdiction over administration of the trust and one or more United States persons have authority to control all substantial decisions
of the trust or (B) it has a valid election in effect to