Company: CTLPP
Filing Date: 2025-07-11
Form Type: PREM14A
Source: 0001140361-25-025663
Chunk: 124

Company: CANTALOUPE, INC.
Filing Date: 2025-07-11
Form: PREM14A
Chunk 124
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 five-year period ending on the date of the redemption or the Non-U.S. Holder’s holding period or, (y) if our preferred stock is not regularly traded on an established securities market (within the meaning of applicable Treasury Regulations), our common stock is regularly traded on an established securities market (within the meaning of applicable Treasury Regulations) and on the date such Non-U.S. Holder acquired its interest in (or acquired additional interests in) such preferred stock, such Non-U.S. Holder’s preferred stock (taking into account actual and constructive ownership) had a fair market value not greater than the fair market value on that date of 5% of our common stock. Non-U.S. Holders are urged to consult their tax advisors about the consequences that could result if we are, were or were to become a USRPHC.

Information Reporting and Backup Withholding

**Payments made to a Non-U.S. Holder in exchange for shares of our common stock pursuant to the Merger, and payments made to a Non-U.S. Holder in redemption of our preferred stock, may be subject to information reporting to the IRS and backup withholding (currently at a rate of 24%). A Non-U.S. Holder generally can avoid information reporting and backup withholding by providing the Paying Agent with the applicable and properly completed and executed IRS Form W-8 certifying the holder’s non-U.S. status or by otherwise establishing an exemption. Copies of information returns that are filed with the IRS may be made available under an applicable tax treaty or information exchange agreement to the tax authorities of the country in which the Non-U.S. Holder resides or is established.

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be refunded or credited against a Non-U.S. Holder’s U.S. federal income tax liability, if any, provided that such Non-U.S. Holder furnishes the required information to the IRS in a timely manner.

This summary of the material U.S. federal income tax consequences of the Merger and the redemption of our preferred stock to U.S. Holders and Non-U.S. Holders is for general information purposes only and is not tax advice. Holders of our common stock and preferred stock should consult their own tax advisors regarding the application of the U.S. federal tax laws to their particular situation and the applicability and effect of state, local or foreign tax laws and tax treaties.**

#### Voting Agreements
The following summary describes certain relevant provisions of the Voting Agreement entered into by each of our directors and