Company: LRHC
Filing Date: 2025-11-24
Form Type: PRE 14C
Source: 0001213900-25-113797
Chunk: 28

Company: La Rosa Holdings Corp.
Filing Date: 2025-11-24
Form: PRE 14C
Chunk 28
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 persons subject to the alternative minimum tax, traders in securities that elect to mark to market and dealers
in securities or currencies, (ii) persons that hold our Common Stock as part of a position in a “straddle” or as part
of a “hedging,” “conversion” or other integrated investment transaction for federal income tax purposes, or (iii) persons
that do not hold our Common Stock as “capital assets” (generally, property held for investment).

This summary is based on the
provisions of the Internal Revenue Code of 1986, as amended (the “Code”), U.S. Treasury regulations, administrative rulings
and judicial authority, all as in effect as of the date of this Information Statement. Subsequent developments in U.S. federal income
tax law, including changes in law or differing interpretations, which may be applied retroactively, could have a material effect on the
U.S. federal income tax consequences of the Reverse Stock Split.

EACH STOCKHOLDER SHOULD CONSULT ITS OWN TAX ADVISOR REGARDING THE U.S. FEDERAL, STATE, LOCAL, AND FOREIGN INCOME AND OTHER TAX CONSEQUENCES OF THE REVERSE STOCK SPLIT.

If a partnership (or other
entity classified as a partnership for U.S. federal income tax purposes) is the beneficial owner of our Common Stock, the U.S. federal
income tax treatment of a partner in the partnership will generally depend on the status of the partner and the activities of the partnership.

Partnerships that hold our
Common Stock, and partners in such partnerships, should consult their own tax advisors regarding the U.S. federal income tax consequences
of the Reverse Stock Split.

U.S. Holders

The Reverse Stock Split should
be treated as a recapitalization for U.S. federal income tax purposes. Therefore, except as described below with respect to cash
in lieu of fractional shares, no gain or loss will be recognized upon the Reverse Stock Split. In addition, the aggregate tax basis in
the Common Stock received pursuant to the Reverse Stock Split should equal the aggregate tax basis in the Common Stock surrendered (excluding
the portion of the tax basis that is allocable to any fractional share), and the holding period for the Common Stock received should include
the holding period for the Common Stock surrendered.

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A U.S. holder that receives
cash in lieu of a fractional share of Common Stock in the Reverse Stock Split generally will be treated as having received such fractional
share and