Company: FR
Filing Date: 2025-05-13
Form Type: 424B5
Source: 0001193125-25-118941
Chunk: 137

Company: FIRST INDUSTRIAL REALTY TRUST INC
Filing Date: 2025-05-13
Form: 424B5
Chunk 137
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 connected with the Non-U.S.Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non-U.S.Holder maintains a permanent establishment in the United States to which such interest is attributable), the Non-U.S.Holder will be exempt from the U.S. federal withholding tax described above. To claim the exemption, the Non-U.S.Holder must furnish to the applicable withholding agent a valid IRS Form W-8ECI, certifyingthat interest paid on a debt security is not subject to withholding tax because it is effectively connected with the conduct by the Non-U.S.Holder of a trade or business within the United States. Any such effectively connected interest generally will be subject to U.S. federal income tax in the same manner as if the Non-U.S.Holder were a U.S. person as defined in the Code. A Non-U.S.Holder that is a corporation may also be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected interest, as adjusted for certain items. The certifications described above must be provided to the applicable withholding agent prior to the payment of interest and must be updated periodically. Non-U.S.Holders that do not timely provide the applicable withholding agent with the required certification, but that qualify for a reduced rate under an applicable income tax treaty, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.Holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. Sale or Other Taxable Disposition. A Non-U.S.Holder will not be subject to U.S. federal income tax on any gain realized upon the sale, exchange, redemption, retirement or other taxable disposition of a debt security (excluding any amount allocable to accrued and unpaid interest, which generally will be treated as interest and may be subject to the rules discussed above in “—Taxation of Holders of The Operating Partnership’s Debt Securities—Non-U.S.Holders—Payments of Interest”) unless:

| • |     | the gain is effectively connected with the Non-U.S. Holder’s                                                                                                                                             
 conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non-U.S. Holder maintains a permanent establishment in the United States to which such 
 gain is attributable); or                                                                                                                                                                                |

52

| • |     | the Non-U.S