Company: KHC
Filing Date: 2025-02-21
Form Type: 424B2
Source: 0001193125-25-032085
Chunk: 65

Company: Kraft Heinz Co
Filing Date: 2025-02-21
Form: 424B2
Chunk 65
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 a Note, the cost of the Note generally will be the U.S. dollar value of the foreign currency purchase price determined at the spot rate of exchange on the date of purchase. The
conversion of U.S. dollars to a foreign currency and the immediate use of that currency to purchase a Note generally will not result in taxable gain or loss for a United States holder.

Any gain or loss (other than foreign currency exchange gain or loss, discussed below) realized on the sale, exchange, redemption, retirement
or other taxable disposition of a Note will generally be capital gain or loss and will be long-term capital gain or loss if at the time of the disposition the United States holder’s holding period in the Note exceeds one year. Long-term capital
gains of non-corporate United States holders generally will be taxed at preferential rates. The deductibility of capital losses is subject to limitations.

Upon the sale, exchange, redemption, retirement or other taxable disposition of a Note, United States holders may recognize exchange gain or
loss that is attributable to fluctuations in currency exchange rates with respect to the principal amount of such Note. Exchange gain or loss attributable to fluctuations in currency exchange rates with respect to the principal amount of a Note
generally will equal the difference, if any, between (a) the U.S. dollar value of the United States holder’s foreign currency purchase price for the Note, determined at the spot rate of exchange on the date the United States holder
disposes of the Note (or on the settlement date, if the Notes are traded on an established securities market and the holder is either a cash basis United States holder or an electing accrual basis United States holder) and (b) the U.S. dollar
value of the United States holder’s purchase price for the Note, determined at the spot rate of exchange on the date the United States holder purchased such Note. Any such exchange gain or loss generally will constitute United States source
ordinary income or loss and generally will be treated as a U.S. source income or as an offset to U.S. source income, respectively, and such income or loss will not be treated as interest income or expense. In addition, upon the sale, exchange,
redemption, retirement or other taxable disposition of a Note, a United States holder may realize exchange gain or loss attributable to amounts received with respect to accrued and unpaid interest, if any, which will be treated as discussed above
under “—Payment of Interest.” However, upon a sale, exchange, redemption, retirement or other