Company: SFNC
Filing Date: 2025-07-23
Form Type: 424B5
Source: 0001193125-25-162761
Chunk: 31

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-07-23
Form: 424B5
Chunk 31
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 to U.S. federal income or withholding tax on gain realized on the sale, exchange or other taxable disposition of our common stock unless:

| • |     | you are a nonresident alien individual present in the United States for 183 days or more during the taxable year 
 of the disposition and certain other requirements are met;                                                       |

| • |     | the gain is effectively connected with your conduct of a trade or business within the United States (and, if                                                   
 required by an applicable income tax treaty, you maintain a permanent establishment or fixed base in the United States to which such gain is attributable); or |

S-26

| • |     | our common stock constitutes a United States real property interest, or USRPI, by reason of our status as a U.S.               
 real property holding corporation, or USRPHC, for U.S. federal income tax purposes and certain other conditions are satisfied. |

Gain described in the first bullet point above will be subject to a flat 30% tax (or such lower rate as specified by any applicable income tax treaty), which may be offset by U.S.-source capital losses of the non-U.S.holder , provided the non-U.S.holder has timely filed U.S. federal income tax returns with respect to such losses. Gain described in the second bullet point above generally will be subject to U.S. federal income tax, net of certain deductions, at regular U.S. federal income tax rates. A non-U.S.holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected gain, as adjusted for certain items. With respect to the third bullet point above, we believe we currently are not, and do not anticipate becoming, a USRPHC. However, because the determination of whether we are a USRPHC depends on the fair market value of our U.S. real property relative to the fair market value of our worldwide real property interests plus certain other business assets, there can be no assurance that we are not or will not become a USRPHC. Generally, a corporation is a USRPHC only if the fair market value of its USRPIs equals or exceeds 50% of the sum of the fair market value of its worldwide real property interests plus certain other business assets. Even if we are or were to become a USRPHC, gain arising from a non-U.S.holder’s sale