Company: CIO
Filing Date: 2025-08-22
Form Type: PREM14A
Source: 0001193125-25-186443
Chunk: 28

Company: City Office REIT, Inc.
Filing Date: 2025-08-22
Form: PREM14A
Chunk 28
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 expected to be taxable to me? |

| A: | Yes. The receipt of the Common Stock Merger Consideration for each share of Common Stock pursuant to the Merger                                                                                                                                          
 will be a taxable transaction for U.S. federal income tax purposes. Generally, for U.S. federal income tax purposes, you will recognize gain or loss as a result of the Merger measured by the difference, if any, between the cash you receive and your 
 adjusted tax basis in your Common Stock. In addition, under certain circumstances, we may be required to withhold a portion of your Common Stock Merger Consideration under applicable tax laws, including, in the case of                               
 non-U.S. holders, pursuant to FIRPTA. Tax matters can be complicated, and the tax consequences of the Merger to you will depend on your particular tax situation. We encourage you to consult your tax advisor                                           
 regarding the tax consequences of the Merger to you.                                                                                                                                                                                                     |

For a more complete description of the material U.S. federal income tax consequences of the Merger, see the section entitled “The Merger-Material U.S. Federal Income Tax Consequences of the Merger.”

| Q: | What rights do I have if I oppose the Merger? |

| A: | If you are a stockholder of record on the Record Date, you can vote against the Merger Proposal. You are not,                                                                                                                                       
 however, entitled to exercise any appraisal rights, dissenters’ rights or the rights of an objecting stockholder to receive the fair value of the stockholder’s shares in connection with the Merger. Because shares of our Common Stock were       
 listed on the NYSE on the record date for determining stockholders entitled to vote at the Special Meeting, pursuant to the MGCL, our stockholders who object to the Merger do not have any appraisal rights, dissenters’ rights or the rights of   
 an objecting stockholder in connection with the Merger. In addition, holders of our Preferred Stock do not have appraisal rights, dissenters’ rights or the rights of an objecting stockholder under the MGCL in connection with the Merger because 
 such holders are not entitled to vote on the Merger Proposal. For more information, see “No Dissenters’ Rights of Appraisal.”                                                                                                                       |

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| Q: | Where can I find the voting results of the Special Meeting? |

| A: | We intend to announce preliminary voting results at the Special Meeting and publish final results in a Current