Company: SFNC
Filing Date: 2025-09-10
Form Type: 424B5
Source: 0001193125-25-200113
Chunk: 69

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-09-10
Form: 424B5
Chunk 69
---
 summary does not address the tax considerations arising under the laws of any foreign, state or local jurisdiction. In addition, this discussion does not address any alternative minimum or Medicare contribution tax considerations, nor does it address all U.S. federal income tax considerations that may be applicable to holders’ particular circumstances or to holders that may be subject to special tax rules, such as, for example:

| • |     | banks, insurance companies, or other financial institutions; |

| • |     | real estate investment trusts; |

| • |     | regulated investment companies; |

| • |     | controlled foreign corporations and their shareholders; |

| • |     | passive foreign investment companies and their shareholders; |

| • |     | tax-exempt organizations; |

| • |     | qualified retirement plans, individual retirement accounts, and other deferred compensation arrangements; |

| • |     | governmental entities; |

| • |     | brokers and dealers in securities; |

| • |     | certain U.S. expatriates; |

| • |     | traders in securities that elect to use a                          
 mark-to-market method of accounting for their securities holdings; |

| • |     | U.S. holders (as defined below) whose functional currency is not the U.S. dollar; |

| • |     | holders subject to the special tax accounting rules under Section 451 of the Code; |

| • |     | persons that will hold the Notes as a position in a hedging transaction, wash sale, straddle, conversion 
 transaction, or other risk reduction or synthetic transaction; and                                       |

| • |     | entities or arrangements classified as partnerships or S corporations for U.S. federal income tax purposes or 
 other pass-through entities or investors in such entities.                                                    |

If an entity or arrangement classified as a partnership for U.S. federal income tax purposes holds the Notes, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. If you are an entity or arrangement classified as a partnership for U.S. federal income tax purposes that will hold Notes or a partner of such a partnership, you are urged to consult your tax advisor regarding the tax consequences of holding the Notes to you. S-45

This summary of material U.S. federal income tax considerations is for general information only and is not tax advice. You are urged to consult your tax advisor with respect to the application of U.S. federal income tax laws to your particular situation as well as any tax considerations arising under