Company: RITM-PC
Filing Date: 2025-08-01
Form Type: 424B5
Source: 0001140361-25-028380
Chunk: 70

Company: Rithm Capital Corp.
Filing Date: 2025-08-01
Form: 424B5
Chunk 70
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 otherwise as compensation; |

| • | persons holding our stock as part of a “straddle,” “hedge,” “conversion transaction,” “synthetic security” or other integrated investment; |

| • | U.S. expatriates; |

| • | persons whose functional currency is not the U.S. dollar; |

| • | persons subject to the mark-to-market method of accounting for their securities; |

| • | an accrual method taxpayer subject to special tax accounting rules as a result of its use of financial statements (within the meaning of Section 451(b)(3) of the Code); |

| • | persons who own (actually or constructively) more than 10% of our stock; |

and, except to the extent discussed below:

| • | tax-exempt organizations; and |

| • | foreign investors. |

This summary assumes that investors will hold their common stock as a capital asset, which generally means as property held for investment. For purposes of this discussion, a domestic holder is a stockholder of Rithm Capital that is for U.S. federal income tax purposes:

| • | a citizen or resident of the U.S., |

| • | a corporation created or organized in the U.S. or under the laws of the U.S., or of any state thereof, or the District of Columbia, |

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| • | an estate, the income of which is includable in gross income for U.S. federal income tax purposes regardless of its source, or |

| • | a trust if (1) a U.S. court is able to exercise primary supervision over the administration of such trust and one or more U.S. fiduciaries have the authority to control all substantial decisions of the trust or (2) the trust has a valid election in place to be treated as a U.S. person. |

A “ non-U.S. holder” is a stockholder of Rithm Capital that is neither a domestic holder nor a partnership (or other entity or arrangement treated as a partnership) for U.S. federal income tax purposes. If a partnership, including for this purpose any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes, holds our stock, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. An investor that is a partnership and the partners in such partnership should consult their tax advisors about the U.S. federal income tax consequences of the acquisition