Company: SFNC
Filing Date: 2025-07-23
Form Type: 424B5
Source: 0001193125-25-162761
Chunk: 32

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-07-23
Form: 424B5
Chunk 32
---
, exchange or other taxable disposition of our common stock will not be subject to U.S. federal income tax if our common stock is regularly traded on an established securities market (within the meaning of Code Section 897(c)(3)) and the non-U.S.holder actually and constructively owns 5% or less of our common stock throughout the shorter of the five-year period preceding the non-U.S.holder’s disposition of, or the non-U.S.holder’s holding period for, our common stock. Please note that we can provide no assurance that our common stock will be or remain regularly traded. Information Reporting and Backup Withholding Annual reporting to the IRS and to each non-U.S.holder will be required as to the amount of dividends paid to such non-U.S.holder and the amount, if any, of tax withheld with respect to such dividends. This information may also be made available to the tax authorities in the non-U.S.holder’s country of residence. Dividends generally are not subject to “backup withholding” if the non-U.S.holder properly certifies as to its non-U.S.status (usually by completing an IRS Form W-8BEN,Form W-8BEN-Eor Form W-8ECI). Under current U.S. federal income tax law, U.S. information reporting and backup withholding requirements generally will apply to the proceeds of a disposition of our common stock effected by or through a U.S. office of any broker, U.S. or non-U.S.,unless the non-U.S.holder provides a properly executed IRS Form W-8BENor IRS Form W-8BEN-E,as applicable, or otherwise meets documentary evidence requirements for establishing non-U.S.person status or otherwise establishes an exemption. Generally, U.S. information reporting and backup withholding requirements will not apply to a payment of disposition proceeds to a non-U.S.holder where the transaction is effected outside the United States through a non-U.S.office of a non-U.S.broker. Information reporting and backup withholding requirements may, however, apply to a payment of disposition proceeds if the broker has actual knowledge, or reason to know, that the holder is, in fact, a U.S. person. For information reporting purposes, certain brokers with substantial U.S. ownership or operations will generally be treated in a manner similar to U.S. brokers. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules from payments made to a non-U.S.holder may be refunded or credited against such non