Company: LRHC
Filing Date: 2025-12-04
Form Type: DEF 14C
Source: 0001213900-25-118073
Chunk: 28

Company: La Rosa Holdings Corp.
Filing Date: 2025-12-04
Form: DEF 14C
Chunk 28
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 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 A 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 a Reverse Stock Split.

U.S. Holders

Each 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 such Reverse Stock Split. In addition, the aggregate tax basis in
the Common Stock received pursuant to each 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 each Reverse Stock Split generally will be treated as having received such fractional
share and then as having received such cash in redemption of such fractional share interest. A U.S. holder generally will recognize
gain or loss measured by the difference between the amount of cash received