It does not discuss all aspects of U.S. federal
income taxation that may be relevant to particular holders
in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners
in partnerships (or entities or arrangements treated as partnerships for U.S. federal
income tax purposes) that hold HP Co.
common stock, pass - through entities (or investors therein), traders
in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co.
common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard
Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co.
common stock).