Company: RITM-PC
Filing Date: 2025-08-01
Form Type: 424B5
Source: 0001140361-25-028380
Chunk: 116

Company: Rithm Capital Corp.
Filing Date: 2025-08-01
Form: 424B5
Chunk 116
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 consult their tax advisors regarding the application and effect of state and local income and other tax laws on an investment in our stock or other securities.

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TABLE OF CONTENTS

CERTAIN ERISA AND BENEFIT PLAN CONSIDERATIONS A fiduciary of a Plan (as defined below) considering an investment in the securities should consider, among other things, whether such an investment might constitute or give rise to a prohibited transaction or other violation under the Employee Retirement Income Security Act of 1974, as amended (“ ERISA”), the Code or any substantially similar federal, state, local or non-U.S. law. ERISA and the Code impose restrictions on:

| • | employee benefit plans as defined in Section 3(3) of ERISA that are subject to Title I of ERISA, |

| • | plans described in Section 4975(e)(1) of the Code that are subject to Section 4975 of the Internal Revenue Code, including individual retirement accounts and Keogh Plans, |

| • | entities whose underlying assets include plan assets by reason of a plan’s investment in such entities, which could include, without limitation, certain insurance company general accounts (each of the foregoing, a “Plan”), and |

| • | persons who have certain specified relationships to a Plan described as “parties in interest” under ERISA and “disqualified persons” under the Internal Revenue Code. |

Prohibited Transactions ERISA imposes certain duties on persons who are fiduciaries of a Plan subject to Title I of ERISA. In general, under ERISA, any person who exercises any authority or control over the management or disposition of a Plan’s assets, or provides investment advice for compensation is considered to be a fiduciary of that Plan. Both ERISA and the Code prohibit certain transactions involving “plan assets” between a Plan and “parties in interest” (as defined in ERISA) or “disqualified persons” (as defined in Section 4975 of the Code). Violations of these rules may result in the imposition of an excise tax or penalty, and other liabilities, and transactions may need to be reversed. For example, the direct or indirect purchase of the securities from Rithm Capital, and the acquisition and holding of securities that constitute debt of Rithm Capital, by a Plan with respect to which we are party in interest or a disqualified person could be treated as or give rise to a prohibited transaction under ERISA or the Code. There are, however