• Masterworks 140 plans to reorganize around May 31, 2026, rolling the entity into a Delaware series LLC structure.
• Investors will exchange Class A ordinary shares for shares in a newly formed series holding the same assets and obligations.
• The new series is expected to keep the same board of managers, capitalization, and ownership as the current entity.
• The reorganization is not expected to materially change investor rights, investment terms, or value.
• No costs or expenses are expected for investors; no tax impact or material effect on secondary trading is anticipated.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Masterworks 140 LLC published the original content used to generate this news brief via EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system operated by the U.S. Securities and Exchange Commission (Ref. ID: 0001493152-26-025991), on May 29, 2026, and is solely responsible for the information contained therein.