Company: DJTWW
Filing Date: 2025-06-05
Form Type: S-3
Source: 0001140361-25-021579
Chunk: 117

Company: Trump Media & Technology Group Corp.
Filing Date: 2025-06-05
Form: S-3
Chunk 117
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 U.S. federal income taxation that may be important to particular investors in light of their individual circumstances, including investors subject to special tax rules (e.g., financial institutions, insurance companies, broker-dealers, tax-exempt organizations (including private foundations), taxpayers that have elected mark-to-market accounting, S-corporations, regulated investment companies, real estate investment trusts, investors that will hold Common Stock as part of a straddle, hedge, conversion, or other integrated transaction for U.S. federal income tax purposes, or investors that have a functional currency other than the U.S. dollar), all of whom may be subject to tax rules that differ materially from those summarized below. In addition, this summary does not discuss other U.S. federal tax consequences (e.g., estate or gift tax), any state, local, or non-U.S. tax considerations, or the additional tax on net investment income or alternative minimum tax. In addition, this summary is limited to investors that will hold our securities as “capital assets” (generally, property held for investment) under the Code, and that acquired the securities pursuant to this offering. No ruling from the Internal Revenue Service, (the “IRS”) has been or will be sought regarding any matter discussed herein. No assurance can be given that the IRS would not assert, or that a court would not sustain a position contrary to any of the tax aspects set forth below. For purposes of this summary, a “U.S. Holder” is a beneficial holder of securities who or that is:

| • | an individual who is a U.S. citizen or resident of the United States as determined for U.S. federal income tax purposes; |

| • | a corporation or other entity treated as a corporation for U.S. federal income tax purposes created in, or organized under the law of, the United States or any state or political subdivision thereof; |

| • | an estate the income of which is includible in gross income for U.S. federal income tax purposes regardless of its source; or |

| • | a trust (i) the administration of which is subject to the primary supervision of a U.S. court and which has one or more U.S. persons (within the meaning of the Code) who has the authority to control all substantial decisions of the trust or (ii) that has in effect a valid election under applicable Treasury regulations to be treated as a U.S. person. |

A “non-U.S. Holder” is a beneficial holder of securities who or that is neither a U.S