Company: CF
Filing Date: 2025-11-19
Form Type: 424B2
Source: 0001104659-25-113972
Chunk: 58

Company: CF Industries Holdings, Inc.
Filing Date: 2025-11-19
Form: 424B2
Chunk 58
---
 alternative minimum tax and Medicare contribution tax consequences, and does not deal with all tax consequences that may be relevant to holders in light of their particular circumstances or status, or to certain categories of investors that may be subject to special rules, such as:

•

tax consequences to brokers or dealers in securities or currencies, banks or other financial institutions, regulated investment companies, real estate investment trusts, tax-exempt entities for U.S. federal income tax purposes, governmental entities, insurance companies, traders in securities that elect to use a mark-to-market method of tax accounting for their securities;

•

tax consequences to holders of debt instruments that are repaid with the proceeds of this offering;

•

tax consequences to persons holding notes as a part of a straddle, integrated, conversion or other “synthetic security” or persons deemed to sell the notes under the constructive sale provisions of the Code;

•

tax consequences to U.S. holders, as defined below, whose “functional currency” is not the U.S. dollar;

•

tax consequences to “controlled foreign corporations,” “passive foreign investment companies,” and corporations that accumulate earnings to avoid U.S. federal income tax;

•

tax consequences to persons subject to anti-inversion, base erosion or anti-abuse rules;

•

persons subject to special tax accounting rules as a result of any item of gross income with respect to the notes being taken into account in an “applicable financial statement” (within the meaning of Section 451(b) of the Code) and persons holding the notes through individual retirement accounts and other tax-deferred accounts;

•

tax consequences to partnerships and other entities or arrangements treated as pass-through entities for U.S. federal income tax purposes and investors therein; and

•

tax consequences to certain former citizens or residents of the United States.

If an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes holds the notes, the U.S. federal income tax treatment of a partner or member generally will depend upon the status of the partner or member, the activities of the entity and certain determinations made at the partner or member level. If you are a partner or member in such an entity, you are urged to consult your tax advisors.

If you are considering the purchase of notes, you are urged to consult your tax advisors concerning the U.S. federal income tax consequences to you in light of your own specific situation, as well as consequences arising under the U.S. federal estate or gift tax laws or under the laws of any other taxing jurisdiction.

<div align='center'>S-