Company: LIMN
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001104659-25-010605
Chunk: 293

Company: Liminatus Pharma, Inc.
Filing Date: 2025-02-07
Form: 424B3
Chunk 293
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5% of the ParentCo Common Stock at any time throughout the shorter of the five-year period ending on the disposition or the Non-U.S. holder’s holding period will generally not be subject to U.S. federal income tax on the disposition as if such holder were a United States person. The ParentCo Common Stock and ParentCo warrants will be listed on Nasdaq and, although no assurance can be given, we expect that, for as long as the ParentCo Common Stock and ParentCo warrants continue to be so listed, such interests will be treated as “regularly traded on an established securities market.” Non-U.S. holders should consult their own tax advisors regarding the impact of the potential treatment of ParentCo as a USRPHC to the Non-U.S. holder’s disposition of ParentCo Common Stock or ParentCo warrants, including any associated tax payment or tax return filing obligations.

Exercise or Lapse of a Warrant . The U.S. federal income tax characterization of a Non-U.S. holder’s exercise or lapse of a ParentCo warrant will correspond to the U.S. federal income tax characterization of the exercise or lapse of a ParentCo warrant by a U.S. holder, as described above under “ U.S. Holders — Exercise or Lapse of a ParentCo Warrant ,” although to the extent a cashless exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non-U.S. holder’s gain on the sale or other disposition of our common shares and Public Warrants. However, capital losses recognized by a Non-U.S. holder on lapse of a warrant will be taken into account for U.S. income tax purposes only for purposes of calculating net capital gain described in the third bullet point above under “ Non-U.S. Holders — Gain on Sale, Taxable Exchange or Other Taxable Disposition of Common Stock or Warrants .”

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#### Information Reporting and Backup Withholding.
Information returns will be filed with the IRS in connection with payments resulting from our redemption of shares of our common stock, future sales, taxable exchanges, or other taxable dispositions of shares of ParentCo Common Stock or ParentCo warrants, or the payment of dividends. A Non-U.S. holder may have to comply with certification procedures to establish that it is not a United States person in order to avoid information reporting and backup withholding requirements. The certification procedures required to claim a reduced rate of withholding under a treaty will generally satisfy