Company: KHC
Filing Date: 2025-02-21
Form Type: 424B2
Source: 0001193125-25-032085
Chunk: 64

Company: Kraft Heinz Co
Filing Date: 2025-02-21
Form: 424B2
Chunk 64
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interest income such United States holder previously included in income with respect to such payment, regardless of whether the payment is in fact converted to U.S. dollars at such time. Any such exchange gain or loss generally will constitute
United States source ordinary income or loss and generally will be treated, for foreign tax credit purposes, as U.S. source income or loss.

Sale or Other Taxable Disposition of the Notes

Subject to the foreign currency rules discussed below, upon a sale, exchange, redemption, retirement or other taxable disposition of a Note, a
United States holder generally will recognize taxable gain or loss equal to

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the difference, if any, between (a) the amount of cash and the fair market value of any property received on the sale or other taxable disposition (less an amount equal to any accrued and
unpaid interest, which will be taxable as interest income as discussed above to the extent not previously included in income), and (b) the United States holder’s adjusted tax basis in the Note.

If a United States holder receives foreign currency on such a sale, exchange, redemption, retirement or other taxable disposition of a Note,
the amount realized generally will be based on the U.S. dollar value of such foreign currency translated at the spot rate of exchange on the date of such disposition. In the case of a Note that is considered to be traded on an established securities
market for tax purposes, a cash basis United States holder and, if it so elects, an accrual basis United States holder, will determine the U.S. dollar value of such foreign currency by translating such amount at the spot rate of exchange on the
settlement date of the disposition. The special election available to accrual basis United States holders in regard to the sale or other disposition of Notes traded on an established securities market must be applied consistently to all debt
instruments held by the United States holder from year to year and cannot be changed without the consent of the IRS. If a Note is not traded on an established securities market (or, if a Note is so traded, but the relevant United States holder
is an accrual basis taxpayer that has not made the settlement date election), a United States holder will recognize foreign currency exchange gain or loss to the extent that there are exchange rate fluctuations between the disposition date and the
settlement date.

A United States holder’s adjusted tax basis in a Note generally will be equal to the holder’s U.S. dollar cost
thereof. If a United States holder uses foreign currency to purchase