Company: RITM-PC
Filing Date: 2025-09-19
Form Type: 424B5
Source: 0001140361-25-035596
Chunk: 168

Company: Rithm Capital Corp.
Filing Date: 2025-09-19
Form: 424B5
Chunk 168
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.R. 2510.3-101, as modified by Section 3(42) of ERISA (the “ Plan Assets Regulation”), a Plan’s assets may be deemed to include an interest in the underlying assets of an entity if the plan acquires an “equity interest” in such an entity and no exception under the Plan Asset Regulation is applicable. In that event, among other effects, the operations of such an entity would be subject to ERISA’s fiduciary rules and could result in prohibited transactions under ERISA and the Code. Under the Plan Assets Regulation, if a Plan acquires a “publicly offered security,” the issuer of the security is not deemed to hold plan assets of the investing Plan as a result of such acquisition. A publicly offered security is a security that:

| • | is freely transferable, |

| • | is part of a class of securities that is owned by 100 or more investors independent of the issuer and of one another, and |

| • | is either: |

| (i) | part of a class of securities registered under Section 12(b) or 12(g) of the Exchange Act, or |

| (ii) | sold to the Plan as part of an offering of securities to the public pursuant to an effective registration statement under the Securities Act and the class of securities of which such security is part is registered under the Exchange Act within the requisite time. |

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Treatment of Our Common Stock as “Publicly Offered Securities” We believe that our common stock currently meets the above criteria and it is anticipated that shares of our common stock will continue to meet the criteria of publicly offered securities. The applicability of the “publicly offered securities” exception or another exception under the Plan Assets Regulation to other securities registered on the registration statement of which this prospectus forms a part will be discussed in the applicable prospectus supplement. Governmental, Foreign and Church Plans Governmental plans (as defined in Section 3(32) of ERISA), foreign plans (as described in Section 4(b)(4) of ERISA) and certain church plans (as defined in Section 3(33) of ERISA) are not subject to the fiduciary responsibility provisions of ERISA or the provisions of Section 4975 of the Code. Such plans may, however, be subject to other federal, state, local or non-U.S. laws that are substantially similar to the foregoing provisions of ERISA and the Code (Similar Law). In addition