Company: RITM-PC
Filing Date: 2025-08-01
Form Type: 424B5
Source: 0001140361-25-028380
Chunk: 69

Company: Rithm Capital Corp.
Filing Date: 2025-08-01
Form: 424B5
Chunk 69
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, we have been informed that, in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

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TABLE OF CONTENTS

U.S. FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the U.S. federal income tax considerations generally applicable to an investment in our common stock. This summary does not discuss the consequences of an investment in shares of our preferred stock, debt securities, warrants or other securities. The tax consequences of such an investment will be discussed in a relevant prospectus supplement. For purposes of this section under the heading “ U.S. Federal Income Tax Considerations,” references to “ Rithm Capital,” “we,” “our” and “us” mean only Rithm Capital Corp. and not its subsidiaries or other lower-tier entities, except as otherwise indicated and references to Newcastle refer to Drive Shack Inc. (f/k/a Newcastle Investment Corp.). This summary is based upon the Code, the regulations promulgated by the U.S. Treasury Department, rulings and other administrative pronouncements issued by the IRS, and judicial decisions, all as currently in effect, and all of which are subject to differing interpretations or to change, possibly with retroactive effect. No assurance can be given that the IRS would not assert, or that 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