Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 112

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 112
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85% of our REIT ordinary income for the year, (2) 95% of       
 our REIT capital gain net income for the year, and (3) any undistributed taxable income required to be distributed from earlier periods, 
 we will pay a 4% nondeductible excise tax on the excess of the required distribution over the amount we actually distributed.            |

| · | We may elect to retain and pay U.S. federal income tax on our net long-term capital gain. In that case, a stockholder would be taxed    
 on its proportionate share of our undistributed long-term capital gain (to the extent that we made a timely designation of such gain to 
 the stockholders) and would receive a credit or refund for its proportionate share of the tax we paid.                                  |

| · | We will be subject to a 100% excise tax on transactions with any TRS we may form in the future that are not conducted on an arm’s-length 
 basis.                                                                                                                                   |

| · | If we fail to satisfy any of the asset tests, other than a de minimis failure of the 5% asset test, the 10% vote test or 10% value        
 test, as described below under “—Asset Tests,” as long as the failure was due to reasonable cause and not to willful                      
 neglect, we file a schedule with the IRS describing each asset that caused such failure, and we dispose of the assets causing the failure 
 or otherwise comply with the asset tests within six months after the last day of the quarter in which we identify such failure, we will   
 pay a tax equal to the greater of $50,000 or the highest U.S. federal income tax rate then applicable to U.S. corporations (currently     
 21%) on the net income from the non-qualifying assets during the period in which we failed to satisfy the asset tests.                    |

| · | If we fail to satisfy one or more requirements for REIT qualification, other than the gross income tests and the asset tests, and          
 such failure is due to reasonable cause and not to willful neglect, we will be required to pay a penalty of $50,000 for each such failure. |

| · | the amount of gain that we recognize at the time of the sale or disposition, and |

| · | the amount of gain that we would have recognized if we had sold the asset at the time we acquired the asset. |

| 40 |

| · | We may be required