Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 11

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 11
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terms and conditions as apply to such STAAR Cash Award as of immediately prior to the Effective Time.

Material U.S. Federal Income Tax Consequences of the Merger

The exchange of STAAR common stock for cash pursuant to the Merger will be a taxable transaction
for U.S. federal income tax purposes. Accordingly, a U.S. Holder (as defined in “Proposal 1: Adoption of the Merger Agreement—Material U.S. Federal Income Tax Consequences of the Merger”) who exchanges shares of STAAR common
stock for cash in the Merger generally will recognize gain or loss in an amount equal to the difference, if any, between the amount of cash that such U.S. Holder receives in the Merger and such U.S.

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Holder’s adjusted tax basis in the shares of STAAR common stock surrendered pursuant to the Merger. For more information, see “Proposal 1: Adoption of the Merger Agreement—Material U.S. Federal Income Tax Consequences of the Merger.”

This proxy statement contains a general
discussion of certain U.S. federal income tax consequences of the Merger. This discussion does not address any non-income tax consequences, nor does it address state, local,
non-U.S. or other tax consequences or the consequences to holders who are subject to special treatment under U.S. federal tax law. You should consult your tax advisor to determine the particular tax
consequences to you of the Merger.

Appraisal Rights

If the Merger is consummated and certain conditions are met, STAAR stockholders and beneficial owners who continuously hold shares of STAAR
common stock through the Effective Time, who do not vote in favor of the proposal to adopt the Merger Agreement or consent thereto in writing and who properly demand appraisal of their shares and who do not withdraw their demands or otherwise lose
their rights to seek appraisal will be entitled to seek appraisal of their shares in connection with the Merger under Section 262. This means that STAAR stockholders and beneficial owners may be entitled to have their shares of STAAR common
stock appraised by the Delaware Court of Chancery, and to receive payment in cash of the “fair value” of their shares, exclusive of any elements of value arising from the accomplishment or expectation of the Merger, together with
interest to be paid on the amount determined to be the fair value, if any, as determined by the Delaware Court of Chancery, as described further below. Due to the complexity of the appraisal process