Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 26

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 26
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 cast your vote with respect to each set of proxy materials that you receive to ensure that all of your shares are voted. Q:How can I find out the voting results? A:Final voting results will be published in a Current Report on Form 6 -Kto be filed with the SEC within four business days after the Special Meeting. Q:What are the U.S. federal income tax considerations of the Merger to a U.S. Holder of Aptorum capital stock? A:Subject to the limitations and qualifications described in the section titled “The Merger — U.S. Federal Income Tax Considerations — The Merger”, each of DiamiR and Aptorum intend that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. Assuming the Merger so qualifies, a U.S. Holder of Aptorum stock (as defined therein) will not recognize gain or loss upon the exchange of its stock. For a more detailed discussion of the U.S. federal income tax considerations of the Merger, please see the section titled “The Merger — U.S. Federal Income Tax Consequences of the Domestication & Merger”. Q:What are the U.S. federal income tax considerations of the Domestication Merger to a U.S. Holder of Aptorum capital stock? A:Subject to the limitations and qualifications described in the section titled “U.S. Federal Income Tax Consequences Of The Domestication & Merger” the Domestication Merger is intended to qualify as a F reorganization within the meaning of Section 368(a)(1)(F) of the Code. Assuming the Domestication Merger so qualifies as a F reorganization, a U.S. Holder of Aptorum capital stock will not recognize gain or loss upon such merger. For more detailed discussion of U.S. federal income tax considerations of the Domestication Merger, please see the section tilted “U.S. Federal Income Tax Consequences of the Domestication & Merger. Q:What are the U.S. federal income tax considerations of the Merger to a U.S. Holder of DiamiR capital stock? A:Subject to the limitations and qualifications described in the section titled “The Merger — U.S. Federal Income Tax Considerations — The Merger”, each of DiamiR and Aptorum intend that the Merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code. Assuming the Merger so qualifies, a U.S. Holder of D