Company: LIMN
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001104659-25-010605
Chunk: 278

Company: Liminatus Pharma, Inc.
Filing Date: 2025-02-07
Form: 424B3
Chunk 278
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 eligible for sale when the lock-up period expires.

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TABLE OF CONTENTS

#### MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS
The following is a discussion of material U.S. federal income tax considerations for public stockholders and holders of Public Warrants related to: (i) electing to have their Iris common stock redeemed for cash if the Business Combination is completed, (ii) the Business Combination, and (iii) the ownership and disposition of ParentCo Common Stock and ParentCo warrants after the Business Combination. This discussion applies only to investors that hold shares of our common stock or Public Warrants, or shares of ParentCo Common Stock or ParentCo warrants, as capital assets for U.S. federal income tax purposes (generally, property held for investment). This discussion is general in nature and does not describe all of the U.S. federal income tax consequences that may be relevant to you in light of your particular circumstances, including any state, local, or non-U.S. tax considerations, any non-income tax (such as gift or estate tax) considerations, the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply if you are subject to special rules that apply to certain types of investors, such as:

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banks or other financial institutions, underwriters, insurance companies, real estate investment trusts or regulated investment companies;

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controlled foreign corporations or passive foreign investment companies;

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persons liable for alternative minimum tax;

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persons that hold or received our common stock or warrants pursuant to the exercise of any employee stock option or otherwise as compensation;

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individual retirement and other tax-deferred accounts;

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mutual funds or pension plans;

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trusts and estates;

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U.S. expatriates, investors subject to the U.S. “inversion” rules, and Non-U.S. holders (as defined below, and except as otherwise discussed below);

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dealers in securities;

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traders in securities subject to a mark-to-market method of accounting with respect to shares of our common stock or Public Warrants, or shares of ParentCo Common Stock or ParentCo warrants;

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persons holding our common stock or Public Warrants, or ParentCo Common Stock or ParentCo warrants, as part of a “straddle,” hedge, integrated transaction or similar transaction;

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persons that actually or constructively hold, have held or will hold more than five percent (5%) of our common stock or ParentCo Common Stock;

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the Sponsor and its