Company: CIO
Filing Date: 2025-08-22
Form Type: PREM14A
Source: 0001193125-25-186443
Chunk: 98

Company: City Office REIT, Inc.
Filing Date: 2025-08-22
Form: PREM14A
Chunk 98
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’s termination in connection with the Merger. For more details regarding this health and welfare benefit, see the section entitled “-Interests of Our Directors and Executive Officers in the Merger. |

Regulatory Matters We are unaware of any material federal, state or foreign regulatory requirements or approvals that are required for the execution of the Merger Agreement or the completion of the Merger, other than the acceptance for record of the Articles of Merger with respect to the Merger by the State Department of Assessments and Taxation of Maryland. Material U.S. Federal Income Tax Consequences of the Merger The following is a discussion of the material U.S. federal income tax consequences of the Merger to common stockholders whose shares are surrendered in the Merger in exchange for the right to receive the Common Stock 62

Merger Consideration as described herein. This discussion is based on current law, is for general information only and is not tax advice. This discussion is based on the Code, applicable Treasury Regulations, and administrative and judicial interpretations thereof, each as in effect as of the date hereof, all of which are subject to change or to different interpretations, possibly with retroactive effect. Any such change could affect the accuracy of the statements and conclusions set forth in this discussion. We have not requested, and do not plan to request, any rulings from the Internal Revenue Service (the “IRS”), concerning our tax treatment or the tax treatment of the Merger, and the statements in this proxy statement are not binding on the IRS or any court. We can provide no assurance that the tax consequences contained in this discussion will not be challenged by the IRS, or if challenged, will be sustained by a court. This discussion does not address (1) U.S. federal taxes other than income taxes, (2) state, local or non-U.S. taxes,(3) tax reporting requirements, or (4) withholding taxes under Sections 1471 through 1474 of the Code (such Sections commonly referred to as FATCA). This discussion assumes that shares of our Common Stock are held as capital assets within the meaning of Section 1221 of the Code (generally, property held for investment) and does not address all aspects of taxation that may be relevant to particular holders in light of their personal investment or tax circumstances or to persons that are subject to special tax rules and does not address the tax consequences of the Merger to holders of restricted stock, performance units, or other awards received as compensation. In addition, this discussion does not address the