Company: LIMN
Filing Date: 2025-01-16
Form Type: POS AM
Source: 0001104659-25-003835
Chunk: 281

Company: Liminatus Pharma, Inc.
Filing Date: 2025-01-16
Form: POS AM
Chunk 281
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 estate investment trusts or regulated investment companies;

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controlled foreign corporations or passive foreign investment companies;

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persons liable for alternative minimum tax;

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persons that hold or received our common stock or warrants pursuant to the exercise of any employee stock option or otherwise as compensation;

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individual retirement and other tax-deferred accounts;

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mutual funds or pension plans;

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trusts and estates;

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U.S. expatriates, investors subject to the U.S. “inversion” rules, and Non-U.S. holders (as defined below, and except as otherwise discussed below);

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dealers in securities;

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traders in securities subject to a mark-to-market method of accounting with respect to shares of our common stock or Public Warrants, or shares of ParentCo Common Stock or ParentCo warrants;

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persons holding our common stock or Public Warrants, or ParentCo Common Stock or ParentCo warrants, as part of a “straddle,” hedge, integrated transaction or similar transaction;

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persons that actually or constructively hold, have held or will hold more than five percent (5%) of our common stock or ParentCo Common Stock;

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the Sponsor and its affiliates or our officers or directors;

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U.S. holders (as defined below) whose functional currency is not the U.S. dollar;

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partnerships, S corporations or other pass-through entities for U.S. federal income tax purposes, or beneficial owners of a partnership, S corporation or other pass-through entity;

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tax-exempt entities;

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governmental organizations and “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of the interests of which are held by qualified foreign pension funds; and

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persons subject to special tax accounting rules as a result of any item of income relating to our common stock or Public Warrants, or ParentCo Common Stock or ParentCo warrants, being taken into account in an applicable financial statement.

If you are a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes), the U.S. federal income tax treatment of your partners will generally depend on the status of the partners and your activities. If you are a partner in a partnership holding our common stock or Public Warrants, you are strongly urged to consult your tax advisor regarding the tax consequences of: (i) the partnership electing to have Iris common stock redeemed for cash if the Business Combination is

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completed, (ii) the Business