Company: SYY
Filing Date: 2025-02-18
Form Type: 424B2
Source: 0001193125-25-028023
Chunk: 40

Company: SYSCO CORP
Filing Date: 2025-02-18
Form: 424B2
Chunk 40
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 the partnership. Partnerships or partners in partnerships that hold notes should consult their own tax advisors
regarding the consequences to them of the partnership’s acquisition, ownership and disposition of the notes.

We have not sought, nor
do we intend to obtain, any ruling from the Internal Revenue Service (the “IRS”) or an opinion from counsel with respect to the statements made herein. We cannot assure you that the IRS will not challenge any of the considerations
described herein and/or that such challenge will not be sustained by a court of applicable jurisdiction.

THIS DISCUSSION IS PROVIDED FOR GENERAL INFORMATION ONLY AND DOES NOT CONSTITUTE LEGAL OR TAX ADVICE TO ANY PROSPECTIVE PURCHASER OF THE NOTES. THIS DISCUSSION IS NOT A SUBSTITUTE FOR YOUR OWN ANALYSIS OF THE TAX CONSEQUENCES RELATING TO THE ACQUISITION, OWNERSHIP OR DISPOSITION OF THE NOTES. IF YOU ARE CONSIDERING THE PURCHASE OF THE NOTES, WE URGE YOU TO CONSULT A TAX ADVISOR REGARDING THE PARTICULAR FEDERAL, STATE, LOCAL AND FOREIGN TAX CONSEQUENCES RELATING TO THE ACQUISITION, OWNERSHIP OR DISPOSITION OF THE NOTES IN LIGHT OF YOUR OWN SITUATION.

Payments of Additional Amounts

We may be required to make payments of additional amounts to holders of the notes under certain circumstances as described under
“Description of Notes—Optional Redemption” and “Description of Notes—Change of Control Repurchase Event.” We intend to treat the possibility of any such additional payment as not resulting in the notes being treated as
contingent payment debt instruments under the applicable Treasury

S-23

Regulations. Our treatment will be binding on all holders, except for a holder that discloses its differing treatment in a statement attached to its timely filed U.S. federal income tax return for the taxable year during which the note was acquired. Our determination, however, is not binding on the IRS, and if the IRS were to challenge this determination, you could be required to accrue interest on the notes under the rules applicable to debt instruments that provide for alternative payment schedules or contingent payments. Under these rules, a holder could be required to treat any gain recognized on the sale or disposition of a note as ordinary income, and the timing and amount of income inclusion could be different than as described herein. The remainder of this discussion assumes that the notes will not be treated as contingent payment debt instruments. We urge you to consult a tax advisor regarding the possible application of the contingent payment