Company: LBRX
Filing Date: 2025-07-23
Form Type: DRS/A
Source: 0000950123-25-006557
Chunk: 321

Company: LB PHARMACEUTICALS INC
Filing Date: 2025-07-23
Form: DRS/A
Chunk 321
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furnish us or our paying agent with a valid IRS Form W-8BENor IRS Form W-8BEN-E(or applicable successor form) and satisfy applicable certification and other requirements. This certification must be provided to us or our paying agent before the payment of dividends and must be updated periodically. If the non-U.S.holder holds our common stock through a financial institution or other agent acting on the non-U.S.holder’s behalf, the non-U.S.holder will be required to provide appropriate documentation to the applicable withholding agent, which then will be required to provide certification to us or our paying agent, either directly or through other intermediaries. Non-U.S.holders that do not provide the required certification on a timely basis, but that qualify for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If a non-U.S.holder holds our common stock in connection with the conduct of a trade or business in the United States, and dividends paid on our common stock are effectively connected with such non-U.S.holder’s U.S. trade or business (and are attributable to such non-U.S.holder’s permanent establishment in the United States if required by an applicable tax treaty), the non-U.S.holder generally will be exempt from U.S. federal withholding tax. To claim the exemption, the non-U.S.holder must generally furnish a valid IRS Form W-8ECI(or applicable successor form) to the applicable withholding agent. However, any such effectively connected dividends paid on our common stock generally will be subject to U.S. federal income tax on a net income basis at the regular U.S. federal income tax rates in the same manner as if the non-U.S.holder were a resident of the United States. A non-U.S.holder that is a non-U.S.corporation also may be subject to an additional branch profits tax equal to 30% (or such lower rate specified by an applicable income tax treaty) of its effectively connected earnings and profits for the taxable year, as adjusted for certain items. Non-U.S.holders should consult their tax advisors regarding any applicable income tax treaties that may provide for different rules. Gain on Sale or Other Taxable Disposition of Our Common Stock Subject to the discussion below regarding backup withholding, a non-U.S.holder generally will not be subject to U.S. federal income tax