Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 123

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 123
---
 over the                                                                                                                                     
 administration of such trust and one or more “United States persons” (within the meaning of the Code) have the authority to control all substantial decisions of the trust or (b) the trust validly elected to be treated as a United 
 States person for U.S. federal income tax purposes.                                                                                                                                                                                   |

-73-

This discussion is for general information purposes only and does not purport to be a complete analysis of all of the U.S. federal income tax considerations that may be relevant to particular holders in light of their particular facts and circumstances, or to STAAR stockholders subject to special rules under the U.S. federal income tax laws, including, for example:

| • |     | banks and other financial institutions; |

| • |     | mutual funds; |

| • |     | insurance companies; |

| • |     | brokers or dealers in securities, currencies or commodities; |

| • |     | dealers or traders in securities subject to a                                     
 mark-to-market method of accounting with respect to shares of STAAR common stock; |

| • |     | regulated investment companies and real estate investment trusts; |

| • |     | retirement plans, individual retirement and other deferred accounts; |

| • |     | tax-exempt organizations, governmental agencies, instrumentalities or 
 other governmental organizations and pension funds;                   |

| • |     | holders that hold shares of STAAR common stock as part of a “straddle,” hedge, constructive sale, or 
 other integrated transaction or conversion transaction or similar transactions;                      |

| • |     | U.S. Holders whose functional currency is not the U.S. dollar; |

| • |     | partnerships, other entities classified as partnerships for U.S. federal income tax purposes, “S                        
 corporations,” or any other pass-through entities for U.S. federal income tax purposes (or investors in such entities); |

| • |     | holders that own or have owned (directly, indirectly or constructively) 5% or more of STAAR common stock (by vote 
 or value);                                                                                                        |

| • |     | holders that received their shares of STAAR common stock in a compensatory transaction, through a tax-qualified retirement plan or pursuant to the exercise of options or warrants; |

| • |     | corporations that accumulate earnings to avoid U.S. federal income tax; |

| • |     | U.S. expatriates and former citizens or long-term residents of the United States; |

| • |     |