Company: RITM-PC
Filing Date: 2025-08-01
Form Type: 424B2
Source: 0001140361-25-028379
Chunk: 60

Company: Rithm Capital Corp.
Filing Date: 2025-08-01
Form: 424B2
Chunk 60
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 a court would not sustain, a position contrary to any of the tax consequences described below. The summary is also based upon the assumption that we will operate Rithm Capital and its subsidiaries and affiliated entities in accordance with their applicable organizational documents or partnership agreements. This summary is for general information only and is not tax advice. The Code provisions governing the U.S. federal income tax treatment of REITs and their stockholders are highly technical and complex, and this summary is qualified in its entirety by the express language of applicable Code provisions, Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof. Moreover, this summary does not purport to discuss all aspects of U.S. federal income taxation that may be important to a particular investor in light of its investment or tax circumstances, or to investors subject to special tax rules, such as:

| • | financial institutions; |

| • | insurance companies; |

| • | broker-dealers; |

| • | regulated investment companies; |

| • | partnerships and trusts; |

| • | persons who hold our stock on behalf of another person as a nominee; |

| • | persons who receive our stock through the exercise of employee stock options or otherwise as compensation; |

| • | persons holding our stock as part of a “straddle,” “hedge,” “conversion transaction,” “synthetic security” or other integrated investment; |

| • | U.S. expatriates; |

| • | persons whose functional currency is not the U.S. dollar; |

| • | persons subject to the mark-to-market method of accounting for their securities; |

| • | an accrual method taxpayer subject to special tax accounting rules as a result of its use of financial statements (within the meaning of Section 451(b)(3) of the Code); |

| • | persons who own (actually or constructively) more than 10% of our stock; |

and, except to the extent discussed below:

| • | tax-exempt organizations; and |

| • | foreign investors. |

This summary assumes that investors will hold their common stock as a capital asset, which generally means as property held for investment. For purposes of this discussion, a domestic holder is a stockholder of Rithm Capital that is for U.S. federal income tax purposes:

| • | a citizen or resident of the U.S., |

| • | a corporation created or organized in the U.S. or under the laws of the U.S., or of any state thereof, or the District of Columbia