Company: SMNR
Filing Date: 2025-06-11
Form Type: S-4/A
Source: 0001193125-25-139124
Chunk: 442

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-06-11
Form: S-4/A
Chunk 442
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 Non–U.S. Holder following the Business Combination or at any future time. Information Reporting and Backup Withholding We generally must report annually to the IRS and to each holder the amount of cash dividends and certain other distributions we pay to such holder on such holder’s New Semnur Common Stock and the amount of tax, if any, withheld with respect to those distributions. In the case of a Non–U.S. Holder, copies of the information returns reporting those distributions and withholding also may be made available to the tax authorities in the country in which the Non–U.S. Holder is a resident under the provisions of an applicable income tax treaty or agreement. Information reporting is also generally required with respect to proceeds from the sales and other dispositions of Domesticated Denali securities or through the U.S. office (and in certain cases, the foreign office) of a broker. In addition, certain information concerning a U.S. Holder’s adjusted tax basis in its New Semnur Common Stock and adjustments to that tax basis and whether any gain or loss with respect to such securities is long–term or short–term also may be required to be reported to the IRS. Moreover, backup withholding of U.S. federal income tax at a rate of 24% generally will apply to cash distributions made on New Semnur Common Stock, and the proceeds from sales and other dispositions of Domesticated Denali securities by a U.S. Holder (other than an exempt recipient) who:

| • |     | fails to provide an accurate taxpayer identification number; |

| • |     | is notified by the IRS that backup withholding is required; or |

| • |     | in certain circumstances, fails to comply with applicable certification requirements. |

A Non–U.S. Holder generally may eliminate the requirement for information reporting (other than with respect to distributions, as described above) and backup withholding by providing certification of its foreign status, under penalties of perjury, on a duly executed applicable IRS Form W–8 or by otherwise establishing an exemption. 267

Backup withholding is not an additional tax. Rather, the amount of any backup withholding will be allowed as a credit against a U.S. Holder’s or a Non–U.S. Holder’s U.S. federal income tax liability and may entitle such holder to a refund, provided that certain required information is timely furnished to the IRS. Holders are urged to consult their own tax advisors regarding the application of backup withholding and the availability of and procedures for obtaining an exemption from backup withholding in their particular