Company: SFNC
Filing Date: 2025-07-23
Form Type: 424B5
Source: 0001193125-25-162761
Chunk: 33

Company: SIMMONS FIRST NATIONAL CORP
Filing Date: 2025-07-23
Form: 424B5
Chunk 33
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-U.S.holder’s U.S. federal income tax liability, if any, provided that the required information is timely furnished to the IRS. S-27

Foreign Account Tax Compliance Act

Sections 1471 through 1474 of the Code, known as the Foreign Account Tax Compliance Act, or FATCA, and the relevant administrative guidance
thereunder, impose a withholding tax of 30% on dividends on our common stock paid to certain foreign entities unless various information reporting, withholding and other requirements are satisfied. An inter-governmental agreement between the United
States and an applicable non-U.S. country may modify such requirements. Although withholding under FATCA would have applied to payments of gross proceeds from the taxable disposition of our common stock on or
after January 1, 2019, proposed Treasury regulations eliminate FATCA withholding on payments of gross proceeds entirely. Taxpayers generally may rely on these proposed Treasury regulations until final Treasury regulations are issued. Under
certain circumstances, a non-U.S. holder might be eligible for refunds or credits of withholding taxes imposed under FATCA by filing a United States federal income tax return. Prospective investors should
consult their own tax advisors regarding the relevant U.S. law and other official guidance on FATCA withholding.

S-28

UNDERWRITING We have entered into an underwriting agreement, dated July 21, 2025, with Stephens Inc., Morgan Stanley & Co. LLC and Keefe, Bruyette & Woods, Inc., as representatives of the underwriters named below. Subject to certain conditions, each underwriter has severally agreed to purchase from us the number of shares of our common stock set forth opposite its name below.

| Underwriters                       |     | Number of Shares |            |
| Stephens Inc.                      |     |                  |  6,488,000 |
| Morgan Stanley & Co. LLC           |     |                  |  4,055,000 |
| Keefe, Bruyette & Woods, Inc.      |     |                  |  4,055,000 |
| Robert W. Baird & Co. Incorporated |     |                  |    811,000 |
| Raymond James & Associates, Inc.   |     |                  |    811,000 |
| Total:                             |     |                  | 16,220,000 |

The underwriting agreement provides that the obligations of the underwriters are subject to certain conditions precedent and that the underwriters have severally agreed to purchase all of the shares sold under the