Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 133

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 133
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 avoid disqualification by eliminating any discrepancy within 30 days after the close of the
calendar quarter in which it arose.

If we violate the 5% asset test, the 10% vote
test or the 10% value test described above at the end of any quarter of each taxable year, we will not lose our REIT qualification if
(1) the failure is de minimis (up to the lesser of 1% of the value of our assets or $10 million) and (2) we dispose of 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.
In the event of a failure of any of the asset tests (other than de minimis failures described in the preceding sentence), as long as the
failure was due to reasonable cause and not to willful neglect, we will not lose our REIT qualification if we (1) dispose of 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 the failure,
(2) we file a schedule with the IRS describing each asset that caused the failure and (3) pay a tax equal to the greater of $50,000 or
21% of the net income from the assets causing the failure during the period in which we failed to satisfy the asset tests.

Currently, we believe that our assets satisfy
the foregoing asset test requirements. However, we will not obtain independent appraisals to support our conclusions as to the value of
our assets. Moreover, the values of some assets may not be susceptible to a precise determination. As a result, there can be no assurance
that the IRS will not contend that our ownership of assets violates one or more of the asset tests applicable to REITs.

| 51 |

Distribution Requirements

Each taxable year, we must distribute dividends,
other than capital gain dividends and deemed distributions of retained capital gain, to our stockholders in an aggregate amount at least
equal to:

| · | the sum of: |

| · | 90% of our “REIT taxable income,” computed without regard to the dividends paid deduction and our net capital gain or 
 loss, and                                                                                                             |

| · | 90% of our after-tax net income, if any, from Foreclosure Property, minus |

| · | the sum of certain items of non-cash income. |

We must pay such distributions in the taxable
year to which they relate, or