Company: PTPI
Filing Date: 2025-02-14
Form Type: S-1/A
Source: 0001410578-25-000137
Chunk: 115

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-14
Form: S-1/A
Chunk 115
---
(b) of the Code (except to the extent specifically set forth below); |

| ● | persons for whom our common stock constitutes “qualified small business stock” within the meaning of Section 1202 of the Code or “Section 1244 stock” for purposes of Section 1244 of the Code; |

| ● | persons deemed to sell our Units, common stock, Pre-Funded Warrants and Series Warrants under the constructive sale provisions of the Code; |

| ● | banks or other financial institutions; |

| ● | brokers or dealers in securities or currencies; |

| ● | tax-exempt organizations or tax-qualified retirement plans; |

| ● | S corporations (and shareholders thereof); |

| ● | partnerships or other entities treated as partnerships for U.S. federal income tax purposes (and partners or other owners thereof); |

| ● | corporations organized outside the United States, any state thereof, or the District of Columbia that are nonetheless treated as U.S. persons for U.S. federal income tax purposes; |

| ● | pension plans; |

| ● | regulated investment companies or real estate investment trusts; |

65

| ● | persons that hold the Units, common stock, Pre-Funded Warrants and Series Warrants as part of a straddle, hedge, conversion transaction, synthetic security or other integrated investment; |

| ● | insurance companies; |

| ● | controlled foreign corporations, passive foreign investment companies, or corporations that accumulate earnings to avoid U.S. federal income tax; |

| ● | U.S. Holders that are subject to taxing jurisdictions other than, or in addition to, the United States with respect to the Units, common stock, Pre-Funded Warrants and Series Warrants; and |

| ● | certain U.S. expatriates, former citizens, or long-term residents of the United States. |

In addition, this discussion does not address the tax treatment of partnerships (including any entity or arrangement classified as a partnership for U.S. federal income tax purposes) or other pass-through entities or persons who hold shares of Units, common stock, Pre-Funded Warrants and Series Warrants through such partnerships or other entities which are pass-through entities for U.S. federal income tax purposes. If such a partnership or other pass-through entity holds shares of Units, common stock, Pre-Funded Warrants and Series Warrants, the treatment of a partner in such partnership or investor in such other pass-through entity generally will depend on the status of the partner or investor and upon the activities of the