Company: SMNR
Filing Date: 2025-10-21
Form Type: S-1
Source: 0001193125-25-245178
Chunk: 144

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-10-21
Form: S-1
Chunk 144
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, individual retirement accounts, or other tax-deferred accounts; |

| • |     | expatriates or former long-term residents of the United States; |

| • |     | subchapter S corporations, partnerships or other pass-through entities or investors or beneficial owners in such entities; |

| • |     | dealers or traders in securities, commodities or currencies; |

| • |     | grantor trusts; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | U.S. persons whose “functional currency” is not the U.S. dollar; |

| • |     | corporations that accumulate earnings to avoid U.S. federal income tax; |

| • |     | accrual method taxpayers that file applicable financial statements as described in Section 451(b) of the Code; |

| • |     | persons who received our securities through the issuance of restricted stock under an equity incentive plan or through a tax-qualified retirement plan or otherwise as compensation; |

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| • |     | persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding securities; |

| • |     | persons holding our securities as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” “constructive sale” or other integrated investment or risk reduction transaction; |

| • |     | “qualified foreign pension funds” (within the meaning of Section 897(l)(2) of the Code and entities whose interests are held by qualified foreign pension funds; or |

| • |     | controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to which there are one or more United States shareholders within the meaning of Treasury Regulation Section 1.367(b)-3(b)(1)(ii). |

| • |     | As used in this discussion, the term “U.S. Holder” means a beneficial owner of our securities that is, for U.S. federal income tax purposes: |

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State thereof or the District of Columbia; |

| • |     | an estate the income of which is subject to U.S. federal income tax regardless