Company: SFNC
Filing Date: 2025-07-23
Form Type: 424B5
Source: 0001193125-25-162761
Chunk: 30

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-07-23
Form: 424B5
Chunk 30
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 Withholding” and “—Foreign Account Tax Compliance Act,” dividends paid to a non-U.S.holder of our common stock will be subject to United States federal withholding tax at a rate of 30% of the gross amount of the dividends (or such lower rate specified by an applicable income tax treaty, provided the non-U.S.holder furnishes a valid IRS Form W-8BENor W-8BEN-E(or other applicable documentation) certifying qualification for the lower treaty rate). If a non-U.S.holder holds the stock through a financial institution or other intermediary, the non-U.S.holder will be required to provide appropriate documentation to the intermediary, which then will be required to provide certification to the applicable withholding agent, either directly or through other intermediaries. A non-U.S.holder that does not timely furnish the required documentation, but that qualifies for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.Holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. If dividends paid to a non-U.S.holder are effectively connected with the non-U.S.holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, the non-U.S.holder maintains a permanent establishment or fixed base in the United States to which such dividends are attributable), the non-U.S.holder will be exempt from the U.S. federal withholding tax described above. To claim the exemption, the non-U.S.holder must furnish to the applicable withholding agent a valid IRS Form W-8ECI,certifying that the dividends are effectively connected with the non-U.S.holder’s conduct of a trade or business within the United States. Any such effectively connected dividends will be subject to U.S. federal income tax on a net income basis at the regular graduated rates. A non-U.S.holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected dividends, as adjusted for certain items. Non-U.S.Holders should consult their tax advisors regarding any applicable tax treaties that may provide for different rules. Sale, Exchange or Other Taxable Disposition Subject to the discussion below under the sections titled “—Information Reporting and Backup Withholding” and “—Foreign Account Tax Compliance Act,” a non-U.S.holder generally will not be subject