Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 115

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 115
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 or profit sharing trust under the U.S. federal income tax laws, and beneficiaries
of such a trust will be treated as holding stock in proportion to their actuarial interests in the trust for purposes of requirement 6.

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Our charter provides restrictions regarding the
transfer and ownership of shares of our outstanding capital stock to assist us in maintaining our qualification as a REIT. See “Description
of Capital Stock—Restrictions on Ownership and Transfer.” We believe that we have issued sufficient stock with sufficient
diversity of ownership to satisfy requirements 5 and 6 above. The restrictions in our charter are intended (among other things) to assist
us in continuing to satisfy requirements 5 and 6 above. These restrictions, however, may not ensure that we will, in all cases, be able
to satisfy such share ownership requirements. If we fail to satisfy these share ownership requirements, our qualification as a REIT may
terminate.

Qualified REIT Subsidiaries. A corporation
that is a “qualified REIT subsidiary” is not treated as a corporation separate from its parent REIT. All assets, liabilities,
and items of income, deduction, and credit of a “qualified REIT subsidiary” are treated as assets, liabilities, and items
of income, deduction, and credit of the REIT. A “qualified REIT subsidiary” is a corporation, all of the shares of which are
owned by the REIT and for which no election has been made to treat such corporation as a TRS. Thus, in applying the requirements described
herein, any “qualified REIT subsidiary” that we own will be ignored, and all assets, liabilities, and items of income, deduction,
and credit of such subsidiary will be treated as our assets, liabilities, and items of income, deduction, and credit.

Other Disregarded Entities and Partnerships.
An unincorporated domestic entity, such as a partnership or limited liability company that has a single owner for U.S. federal income
tax purposes, generally is not treated as an entity separate from its owner for U.S. federal income tax purposes. An unincorporated domestic
entity with two or more owners for U.S. federal income tax purposes is generally treated as a partnership for U.S. federal income tax
purposes. In the case of a REIT that is a partner in a partnership that has other partners, the REIT is treated as owning its proportionate
share of the assets of the partnership and as earning its