Company: STAA
Filing Date: 2025-08-29
Form Type: PREM14A
Source: 0001193125-25-192889
Chunk: 25

Company: STAAR SURGICAL CO
Filing Date: 2025-08-29
Form: PREM14A
Chunk 25
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enting Shares), without interest and less any applicable withholding taxes. Excluded Shares are shares of STAAR common stock that are issued and outstanding immediately prior to the Effective Time that are owned or held in treasury by            
 STAAR, or otherwise owned or held (a) by any wholly owned subsidiary of STAAR or (b) by Alcon or any of its wholly owned subsidiaries (including Merger Sub). Dissenting Shares are shares of STAAR common stock issued and outstanding                   
 immediately prior to the Effective Time (other than Excluded Shares) and held by stockholders who have not voted in favor of adoption of the Merger Agreement and have not consented thereto in writing, and who have properly exercised appraisal rights 
 for such shares in accordance with, and who have complied with, Section 262 with respect to such shares and have not effectively withdrawn or lost their rights to appraisal under the DGCL with respect to such shares.                                  |

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| Q: | What are the material U.S. federal income tax consequences of the Merger to holders of STAAR common stock? |

| A: | The exchange of STAAR common stock for cash pursuant to the Merger will be a taxable transaction for U.S.                                                                                                                                     
 federal income tax purposes. Accordingly, a U.S. Holder (as defined in “Proposal 1: Adoption of the Merger Agreement—Material U.S. Federal Income Tax Consequences of the Merger”) who has shares of STAAR common stock                       
 exchanged for cash in the Merger generally will recognize gain or loss in an amount equal to the difference, if any, between the amount of cash that such U.S. Holder receives in the Merger and such U.S. Holder’s adjusted tax basis in the 
 shares of STAAR common stock surrendered pursuant to the Merger.                                                                                                                                                                              |

This proxy statement contains a general discussion of certain U.S. federal income tax consequences of the Merger. This description does not address any non-incometax consequences, nor does it address state, local, non-U.S.or other tax consequences or the consequences to holders who are subject to special treatment under U.S. federal tax law. Consequently, you should consult your tax advisor to determine the particular tax consequences to you of the Merger.

| Q: | What vote is required to approve the Merger Proposal and the Compensation Proposal? |

| A: | The affirmative vote of the holders of a majority of the outstanding shares of STAAR common stock entitled to                                                                                                                                       
 vote thereon is required to approve the