Company: MFON
Filing Date: 2025-08-01
Form Type: PRE 14A
Source: 0001140361-25-028385
Chunk: 57

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-08-01
Form: PRE 14A
Chunk 57
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EDERAL, STATE, LOCAL, FOREIGN,

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#### TABLE OF CONTENTS
**AND OTHER TAX CONSEQUENCES OF THE TRANSACTION, IN LIGHT OF THEIR INDIVIDUAL CIRCUMSTANCES.

United States Federal Income Tax Consequences to the Company. We believe that the Reverse Stock Split generally should be treated as a tax-free “recapitalization” for United States federal income tax purposes, in which case the Reverse Stock Split should have no material United States federal income tax consequences to the Company.

United States Federal Income Tax Consequences to Stockholders Who Do Not Receive Cash in the Reverse Stock Split. If you do not receive any cash as a result of the Reverse Stock Split and continue to hold our shares of common stock immediately after the Reverse Stock Split, you will not recognize any gain or loss for United States federal income tax purposes. The aggregate adjusted tax basis of the shares of our common stock you hold immediately after the Reverse Stock Split will equal the aggregate adjusted tax basis of the shares of our commons stock you held immediately prior to the Reverse Stock Split. Your holding period in your shares of our common stock immediately after the Reverse Stock Split will be the same as your holding period in your shares of our common stock immediately prior to the Reverse Stock Split.

United States Federal Income Tax Consequences to Stockholders Who Receive Cash in the Reverse Stock Split and Who Will Own, or Will Be Considered under the Code to Own, Shares of Common Stock After the Reverse Stock Split.

When determining whether you are considered to continue to hold shares of our common stock, for United States federal income tax purposes, immediately after the Reverse Stock Split, you will be treated as owning shares actually or constructively owned by you and certain family members and entities in which you, or a member of your family, have an interest (such as trusts and estates of which you are beneficiary and corporations and partnerships of which you are an owner, and shares you have an option to acquire). Accordingly, in some instances the shares of common stock you own in another capacity, or which are attributed to you, may remain outstanding.

If you receive cash as a result of the Reverse Stock Split, but you own, or are treated as continuing to own shares of common stock through attribution as described above, or if you are a Continuing Shareholder who receives cash for fractional shares (but who does not own, or treated as continuing to own shares of common stock through attribution as described above), you will generally recognize capital gain for United States federal income tax purposes as described in “— United States