Company: MIRA
Filing Date: 2025-06-17
Form Type: PREM14A
Source: 0001641172-25-015340
Chunk: 66

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-06-17
Form: PREM14A
Chunk 66
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 options or warrants issued by SKNY which are assumed in connection with the Merger; (c) the tax consequences of the ownership of shares of MIRA Common Stock following the Merger; (d) any U.S. federal non-income tax consequences of the Merger, including estate, gift or other tax consequences; (e) any state, local or non-U.S. tax consequences of the Merger; or (f) the Medicare contribution tax on net investment income.

Definition of “U.S. Holder”

For purposes of this discussion, a “U.S. holder” is a beneficial owner of SKNY Capital Stock that is, for U.S. federal income tax purposes:

| ● | an                                                                                           
 individual who is a citizen or resident of the United States;                                |
| ● | a                                                                                            
 corporation or any 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;               |
| ● | a                                                                                            
 trust if either (i) a court within the United States is able to exercise primary supervision 
 over the administration of such trust, and one or more United States persons (within the     
 meaning of Section 7701(a)(30) of the Code) are authorized or have the authority to control  
 all substantial decisions of such trust, or (ii) the trust was in existence on August 20,    
 1996 and has a valid election in effect under applicable Treasury Regulations to be treated  
 as a United States person for U.S. federal income tax purposes; or                           |
| ● | an                                                                                           
 estate, the income of which is subject to U.S. federal income tax regardless of its source.  |

Treatment of U.S. Holders in the Merger

If the Merger qualifies as a reorganization under Section 368(a) of the Code, SKNY stockholders will not recognize gain or loss upon the exchange of their SKNY Capital Stock for MIRA Common Stock. SKNY stockholders will obtain a basis in the MIRA Common Stock they receive in the Merger equal to their basis in the SKNY Capital Stock exchanged therefor. The holding period of the shares of MIRA Common Stock received by an SKNY stockholder in the Merger will include the holding period of the shares of SKNY Capital Stock surrendered in exchange therefor (collectively, the “Intended Tax Treatment”).

If the Merger does not qualify as a reorganization within the meaning of Section 368(a)