Company: DJTWW
Filing Date: 2025-03-18
Form Type: 424B3
Source: 0001140361-25-009265
Chunk: 55

Company: Trump Media & Technology Group Corp.
Filing Date: 2025-03-18
Form: 424B3
Chunk 55
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 practice, all as of the date hereof. We have not and will not request a ruling from the Internal Revenue Service regarding the tax consequences of the Reincorporation. The Internal Revenue Service could adopt positions contrary to those discussed below and such position could be sustained. Accordingly, holders of common stock are urged to consult their own tax advisors as to the specific federal, foreign, state and local tax consequences to them as a result of the Reincorporation, as well as the effect of possible changes in the applicable tax laws. The Reincorporation provided for in the Plan of Conversion is intended to constitute a tax-free “reorganization” under Section 368(a)(1)(F) of the Code. Accordingly, assuming the Reincorporation qualifies as a reorganization under Section 368(a)(1)(F) of the Code, it is expected that the Reincorporation will have the following U.S. federal income tax consequences: (i) no gain or loss will be recognized by the holders of shares of common stock upon consummation of the Reincorporation; (ii) the aggregate tax basis of shares of common stock after the Reincorporation will be the same as the aggregate tax basis of shares of common stock before the Reincorporation; and (iii) the holding period of the shares of common stock after the Reincorporation will include the period for which the shares of common stock were held prior to the Reincorporation. Securities Law Consequences At the effective time of the Reincorporation, the Company’s common stock will continue to be traded on the Nasdaq Stock Market under the symbol “DJT” and the Company’s redeemable warrants (the “ Warrants”) will continue to be traded on the Nasdaq Stock Market under the symbol “DJTWW.” There will be no interruption in the trading of the common stock or the Warrants as a result of the Reincorporation. The Company will continue to file periodic reports and other documents with the SEC and provide to stockholders the same types of information that it has previously filed and provided. The Company and its stockholders will be in the same respective positions under the federal securities laws after the Reincorporation as each was prior to the Reincorporation.

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TABLE OF CONTENTS Accounting Treatment The Company expects that the Reincorporation will have no effect from an accounting perspective because there is no different entity as a result of the Reincorporation. As such, the Company’s consolidated financial