Company: SCLXW
Filing Date: 2025-05-07
Form Type: POS AM
Source: 0001193125-25-115095
Chunk: 426

Company: Scilex Holding Co
Filing Date: 2025-05-07
Form: POS AM
Chunk 426
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 • |     | grantor trusts; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | U.S. persons whose “functional currency” is not the U.S. dollar; |

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

| • |     | accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code; |

| • |     | persons who received our securities through the issuance of restricted stock under an equity incentive plan or through a tax-qualified retirement plan or otherwise as compensation; |

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| • |     | persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding securities; |

| • |     | persons holding our securities as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” “constructive sale” or other integrated investment or risk reduction transaction; |

| • |     | “qualified foreign pension funds” (within the meaning of Section 897(l)(2) of the Code and entities whose interests are held by qualified foreign pension funds; or |

| • |     | controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to which there are one or more United States shareholders within the meaning of Treasury Regulation Section 1.367(b)-3(b)(1)(ii). |

| • |     | As used in this discussion, the term “U.S. Holder” means a beneficial owner of our securities that is, for U.S. federal income tax purposes: |

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State thereof or the District of Columbia; |

| • |     | an estate the income of which is subject to U.S. federal income tax regardless of its source; or |

| • |     | a trust (i) if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (ii) that has a valid election in effect under applicable Treasury Regulations to be treated as a U