Company: RITM-PC
Filing Date: 2025-09-19
Form Type: 424B5
Source: 0001140361-25-035596
Chunk: 166

Company: Rithm Capital Corp.
Filing Date: 2025-09-19
Form: 424B5
Chunk 166
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 (i) one pension trust owns more than 25% of the value of our stock, or (ii) a group of pension trusts, each individually holding more than 10% of the value of our stock, collectively owns more than 50% of our stock. Certain restrictions on ownership and transfer of our stock should generally prevent a tax-exempt entity from owning more than 10% of the value of our stock, and should generally prevent us from becoming a pension-held REIT.

Tax-exempt stockholders are urged to consult their tax advisors regarding the federal, state, local and foreign income and other tax consequences of owning our stock.**

#### Other Tax Considerations

#### Legislative or Other Actions Affecting REITs
The rules dealing with U.S. federal income taxation are constantly under review by persons involved in the legislative process and by the IRS and the U.S. Treasury Department. Changes to the U.S. federal tax laws and interpretations thereof could adversely affect an investment in our stock.

#### State, Local and Foreign Taxes
We and our subsidiaries and stockholders may be subject to state or local taxation in various jurisdictions, including those in which we or they transact business, own property or reside. Our state and local tax treatment and that of our stockholders may not conform to the U.S. federal income tax treatment discussed above. Prospective investors should consult their tax advisors regarding the application and effect of state and local income and other tax laws on an investment in our stock or other securities.

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TABLE OF CONTENTS

CERTAIN ERISA AND BENEFIT PLAN CONSIDERATIONS A fiduciary of a Plan (as defined below) considering an investment in the securities should consider, among other things, whether such an investment might constitute or give rise to a prohibited transaction or other violation under the Employee Retirement Income Security Act of 1974, as amended (“ ERISA”), the Code or any substantially similar federal, state, local or non-U.S. law. ERISA and the Code impose restrictions on:

| • | employee benefit plans as defined in Section 3(3) of ERISA that are subject to Title I of ERISA, |

| • | plans described in Section 4975(e)(1) of the Code that are subject to Section 4975 of the Internal Revenue Code, including individual retirement accounts and Keogh Plans, |

| • | entities whose underlying assets include plan assets by reason of a plan’s investment in such entities, which could include