Results of Operations and Financial Condition. On August 5, 2026, Rayonier Inc. issued a press release announcing financial results for the quarter ended June 30, 2026. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Ac…

Senior Vice President, Wood Products — Ryan M. Daniels: Ryan M. Daniels was promoted to Senior Vice President, Wood Products.

Results of Operations and Financial Condition. On May 6, 2026, Rayonier Inc. issued a press release announcing financial results for the quarter ended March 31, 2026. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”…

Changes in Registrant’s Certifying Accountant. On, and effective as of, March 12, 2026, the Audit Committee (the “Committee”) of the Board of Directors of Rayonier Inc. (the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm. Also on, and effective as of, March 12, 2026, the Committee approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year…

Executive Vice President, Wood Products — Ashlee Townsend Cribb: Ms. Cribb is resigning to pursue a CEO role with a privately-owned company.

Results of Operations and Financial Condition. On February 11, 2026, Rayonier Inc. issued a press release announcing financial results for the quarter ended December 31, 2025. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exch…

Executive Vice President and Chief Financial Officer — Wayne Wasechek: Wayne Wasechek was appointed as Executive Vice President and Chief Financial Officer of Rayonier.

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. The information set forth under

Executive Vice President and Chief Resource Officer — Douglas M. Long: Douglas M. Long is retiring from his role as Executive Vice President and Chief Resource Officer.

Entry Into a Material Definitive Agreement. On January 30, 2026, Rayonier Inc. (“Rayonier”), Rayonier TRS Holdings Inc. (“TRS”), Rayonier Operating Company LLC (“ROC”), Rayonier, L.P. (“RLP”), PotlatchDeltic Forest Holdings, LLC (“Potlatch Forest”) and PotlatchDeltic Land & Lumber, LLC (“Potlatch Land & Lumber”; collectively with Rayonier, TRS, ROC, RLP and Potlatch Forest, each individually a “Borrower” and collectively, the “Borrowers”) entered into a Second Amended and Restated Credit Agre…

Material Modification to Rights of Security Holders. The information set forth in

by reference. At the effective time of the Merger (the “Effective Time”), each share of common stock, par value $1.00 per share, of PotlatchDeltic (“PotlatchDeltic Common Stock”) issued and outstanding immediately prior to the Effective Time (other than certain excluded shares as described in the Merger Agreement) was automatically converted into the right to receive (a) 1.8185 Rayonier Common Shares and (b) $0.61 in cash. Pursuant to the Merger Agreement, at the Effective Time, (i) each outs…

Director: The reconstitution of the Rayonier Board due to a merger, involving resignations and new appointments.

Other Events. On January 27, 2026, the Company and PotlatchDeltic issued a joint press release announcing the results of their respective special meetings related to the transactions contemplated by the Merger Agreement. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. Cautionary Statement Regarding Forward-Looking Information 1 Table of Contents This communication contains certain “forward-looking statements” within the meaning of federa…

Other Events. On January 27, 2026, the Company and PotlatchDeltic issued a joint press release announcing the results of their respective special meetings related to the transactions contemplated by the Merger Agreement. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. Cautionary Statement Regarding Forward-Looking Information This communication contains certain “forward-looking statements” within the meaning of federal securities laws. W…

Other Events. As previously disclosed, on October 13, 2025, Rayonier Inc., a North Carolina corporation (“ Rayonier ”), entered into an Agreement and Plan of Merger (the “ Merger Agreement ”) with PotlatchDeltic Corporation, a Delaware corporation (“ PotlatchDeltic ”), and Redwood Merger Sub, LLC, a Delaware limited liability company and a direct wholly owned subsidiary of Rayonier (“ Merger Sub ”). Pursuant to the terms of the Merger Agreement, and subject to the satisfaction or waiver of th…

Other Events. Rayonier Inc., a North Carolina corporation (the “Company”), and Rayonier, L.P., a Delaware limited partnership, are filing Exhibit 99.1 to this Current Report on Form 8-K (this “Form 8-K”) solely to revise and recast certain financial information and related disclosures included in their Annual Report on Form 10-K for the fiscal year ended December 31, 2024, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on February 21, 2025 (the “2024 Form 10-K”)…

Results of Operations and Financial Condition. On November 5, 2025, Rayonier Inc. issued a press release announcing financial results for the quarter ended September 30, 2025. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exch…

Entry into a Material Definitive Agreement. On October 13, 2025, Rayonier Inc., a North Carolina corporation (“Rayonier”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with PotlatchDeltic Corporation, a Delaware corporation (“PotlatchDeltic”), and Redwood Merger Sub, LLC, a Delaware limited liability company and a direct wholly owned subsidiary of Rayonier (“Merger Sub”). The Merger Agreement provides for the combination of Rayonier and PotlatchDeltic in an all-stock…

Other Events. On October 14, 2025, Rayonier and PotlatchDeltic issued a joint press release announcing that they had entered into the Merger Agreement. Also on October 14, 2025, Rayonier and PotlatchDeltic released a joint investor presentation. A copy of the joint investor presentation is attached hereto as Exhibit 99.2 and incorporated by reference herein. In addition, on October 14, 2025, Rayonier issued a press release announcing that its board of directors had declared a one-time, specia…

President and Chief Executive Officer — Mark D. McHugh: Mr. McHugh will be promoted to President and Chief Executive Officer of the combined company following a merger.

Entry Into a Material Definitive Agreement. On August 15, 2025, Rayonier Inc. (“Rayonier”), Rayonier TRS Holdings Inc. (“TRS”), Rayonier Operating Company LLC (“ROC”) and Rayonier, L.P. (“RLP”; collectively with Rayonier, TRS and ROC, each individually a “Borrower” and collectively, the “Borrowers”) entered into an Amended and Restated Credit Agreement (the “Credit Agreement”) with the several banks, financial institutions and other institutional lenders party thereto as Lenders (the “Lenders…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. The information set forth under

Results of Operations and Financial Condition. On August 6, 2025, Rayonier Inc. issued a press release announcing financial results for the quarter ended June 30, 2025. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Ac…

Results of Operations and Financial Condition. On April 30, 2025, Rayonier Inc. issued a press release announcing financial results for the quarter ended March 31, 2025. A copy of the press release is furnished herewith as Exhibit 99.1 and is incorporated by reference herein. The information in this Item 2.02, including the accompanying exhibit, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange A…