Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 124

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 124
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 acting in the capacity of underwriters, placement agents or wholesalers) and held as capital assets. This summary does not represent a detailed description of the U.S. federal income tax consequences
applicable to holders subject to special treatment under the U.S. federal income tax laws, including, without limitation, dealers or brokers in securities or currencies, banks or other financial institutions, regulated investment companies, REITs, tax-exempt entities (except as described in “—Taxation of Tax-Exempt Holders of Our Common Stock” below), tax-deferred or other retirement accounts, insurance
companies, persons holding common stock or debt securities as a part of a short sale, hedging, integrated, conversion or constructive sale transaction or a straddle, traders in securities that elect to use a mark-to-market method of accounting for their securities holdings, persons who make an election under Treasury Regulations Section 1.1272-3(a) to accrue interest
on our debt securities using the constant yield method, persons liable for alternative minimum tax, non-U.S. holders that are “qualified shareholders,” “withholding qualified holders,”
“controlled foreign corporations,” “passive foreign investment companies,” foreign governments or “controlled entities” of foreign governments, U.S. expatriates, investors in pass-through entities, U.S. holders of
common stock whose “functional currency” is not the U.S. dollar, U.S. holders who hold debt securities through non-U.S. brokers or other non-U.S.
intermediaries, persons required to accelerate the recognition of any item of gross income with respect to the debt securities as a result of such income being recognized on an “applicable financial statement” (within the meaning of
Section 451(b) of the Code) or persons who acquired their common stock through the exercise of an employee stock option or otherwise as compensation. Furthermore, the discussion below is based upon the provisions of the Code and regulations,
rulings and judicial decisions thereunder as of the date hereof, and such authorities may be repealed, revoked or modified, possibly with retroactive effect, so as to result in U.S. federal income tax consequences different from those discussed
below. No assurance can be given that the IRS would not assert, or that a court would not sustain, a position contrary to any of the tax consequences described below. The summary is also based upon the assumption that we and our subsidiaries and
affiliated entities will operate in accordance with our and their applicable organizational documents. As used in this summary