Company: FR
Filing Date: 2025-05-08
Form Type: S-3ASR
Source: 0001193125-25-115162
Chunk: 77

Company: FIRST INDUSTRIAL REALTY TRUST INC
Filing Date: 2025-05-08
Form: S-3ASR
Chunk 77
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 the Non-U.S. Holder, has received from the Non-U.S. Holder a statement under penalties of perjury that such holder is not a United States person and provides                                                                           
 the applicable withholding agent with a copy of such statement; or (3) the Non-U.S. Holder holds its debt security directly through a “qualified intermediary” (within the meaning of the                                               
 applicable Treasury Regulations) and certain conditions are satisfied. Special certification rules apply to certain holders that are pass-through entities rather than corporations or individuals.                                     |

If a Non-U.S.Holder does not satisfy the requirements above, such Non-U.S.Holder will be subject to withholding tax of 30%, subject to a reduction in or an exemption from withholding on such interest as a result of an applicable tax treaty. To claim such entitlement, the Non-U.S.Holder must provide the applicable withholding agent with a properly executed IRS Form W-8BEN or W-8BEN-E (orother applicable documentation) claiming a reduction in or exemption from withholding tax under the benefit of an income tax treaty between the United States and the country in which the Non-U.S.Holder resides or is established. If interest paid to a Non-U.S.Holder 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 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