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Section-85-Election-NSUP

Former Northern Superior Shareholders - Section 85 Election

On December 19, 2025, IAMGOLD announced the completion of the previously disclosed acquisition by way of a plan of arrangement of Northern Superior Resources Inc.

News release announcing the proposed acquisition

News release announcing the completion of the acquisition

IAMGOLD has agreed to make a Section 85 Election with an Electing Holder that received IAMGOLD Shares pursuant to the Arrangement. In certain cases, this election is required if the Electing Holder wishes to obtain a full or partial tax deferral in respect of the disposition of their Northern Superior shares. See instruction letter linked here.

The timeline to make an election will expire on April 20, 2026.

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