Company: SCLXW
Filing Date: 2025-05-14
Form Type: 424B3
Source: 0001193125-25-119846
Chunk: 428

Company: Scilex Holding Co
Filing Date: 2025-05-14
Form: 424B3
Chunk 428
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 Taxable Exchange or Other Taxable Disposition of Common Stock and SPAC Warrants A Non-U.S. Holdergenerally will recognize gain or loss on the sale, taxable exchange or other taxable disposition of our Common Stock, including on a redemption that is treated as a sale or exchange under Section 302 of the Code (determined under the same rules as described above under “ U.S. Holders — Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Common Stock.” A Non-U.S. Holdergenerally will not be subject to U.S. federal income or withholding tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of our Common Stock or SPAC Warrants or an expiration or redemption of our SPAC Warrants, unless:

| • |     | the gain is effectively connected with the conduct of a trade or business by the                                                                                                            
 Non-U.S. Holder within the United States (and, if an applicable tax treaty so requires, is attributable to a U.S. permanent establishment or fixed base maintained by the Non-U.S. Holder); |

| • |     | the Non-U.S. Holder is an individual who is present in the United                                       
 States for 183 days or more in the taxable year of disposition and certain other conditions are met; or |

Gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the Non-U.S. Holderwere a U.S. resident. Any gains described in the first bullet point 269

above of a Non-U.S. Holder that is a foreign corporation may also be subject to an additional “branch profits tax” at a 30% rate (or
lower applicable treaty rate). Gain described in the second bullet point above will generally be subject to a flat 30% U.S. federal income tax. Non-U.S. Holders are urged to consult their tax
advisors regarding possible eligibility for benefits under income tax treaties.

If the third bullet point above applies to a Non-U.S. Holder and applicable exceptions are not available, gain recognized by such holder on the sale, exchange or other disposition of our Common Stock or SPAC Warrants will be subject to tax at generally
applicable U.S. federal income tax rates. In addition, a buyer of our Common Stock or SPAC Warrants from such holder may (to the extent the publicly traded exemption to such withholding does not apply) be required to withhold U.S. income
tax at