Company: RITM-PC
Filing Date: 2025-09-22
Form Type: 424B5
Source: 0001140361-25-035712
Chunk: 122

Company: Rithm Capital Corp.
Filing Date: 2025-09-22
Form: 424B5
Chunk 122
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 such entities, which could include, without limitation, certain insurance company general accounts (each of the foregoing, a “Plan”), and |

| • | persons who have certain specified relationships to a Plan described as “parties in interest” under ERISA and “disqualified persons” under the Internal Revenue Code. |

Prohibited Transactions ERISA imposes certain duties on persons who are fiduciaries of a Plan subject to Title I of ERISA. In general, under ERISA, any person who exercises any authority or control over the management or disposition of a Plan’s assets, or provides investment advice for compensation is considered to be a fiduciary of that Plan. Both ERISA and the Code prohibit certain transactions involving “plan assets” between a Plan and “parties in interest” (as defined in ERISA) or “disqualified persons” (as defined in Section 4975 of the Code). Violations of these rules may result in the imposition of an excise tax or penalty, and other liabilities, and transactions may need to be reversed. For example, the direct or indirect purchase of the securities from Rithm Capital, and the acquisition and holding of securities that constitute debt of Rithm Capital, by a Plan with respect to which we are party in interest or a disqualified person could be treated as or give rise to a prohibited transaction under ERISA or the Code. There are, however, a number of statutory and administrative exemptions that potentially could be applicable to a Plan’s investment in the securities, including: (i) the statutory exemption under Section 408 (b)(17) of ERISA and Section 4975(d)(20) of the Code for certain transactions with non-fiduciary service providers; (ii) Prohibited Transaction Class Exemption (“ PTCE”) 84-14 for certain transactions determined by independent “qualified professional asset managers”; (iii) PTCE 90-1 for certain transactions involving insurance company pooled separate accounts; (iv) PTCE 91-38 for certain transactions involving bank collective investment funds; (v) PTCE 96-23 for certain transactions determined by “in-house asset managers”; and (vi) PTCE 95-60 for certain transactions involving insurance company general accounts. The applicability of the above-described exemptions, or any other exemption, depend upon the facts and circumstances of any transaction, and there can be no assurance that any of these exemptions or any other exemption will be available with respect to any particular acquisition or other transaction involving the securities. The Plan Assets