Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 141

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 141
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 reduce the U.S. stockholder’s adjusted basis in such shares. A U.S. stockholder will recognize
a distribution in excess of both our current and accumulated earnings and profits and the U.S. stockholder’s adjusted basis in his
or her shares as long-term capital gain, or short-term capital gain if the shares have been held for one year or less, assuming the shares
are a capital asset in the hands of the U.S. stockholder. In addition, if we declare a distribution in October, November, or December
of any year that is payable to a U.S. stockholder of record on a specified date in any such month, such distribution will be treated as
both paid by us and received by the U.S. stockholder on December 31 of such year, provided that we actually pay the distribution during
January of the following calendar year.

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U.S. stockholders may not include in their individual
U.S. federal income tax returns any of our NOLs or capital losses. Instead, these losses are generally carried over by us for potential
offset against our future income. Taxable distributions from us and gain from the disposition of our stock will not be treated as passive
activity income and, therefore, stockholders generally will not be able to apply any “passive activity losses,” such as losses
from certain types of limited partnerships in which the U.S. stockholder is a limited partner, against such income or gain. In addition,
taxable distributions from us and gain from the disposition of our stock generally will be treated as investment income for purposes of
the investment interest limitations. We will notify U.S. stockholders after the close of our taxable year as to the portions of the distributions
attributable to that year that constitute ordinary income, return of capital and capital gain.

Taxation of U.S. Stockholders on the Disposition
of Capital Stock

A U.S. stockholder who is not a dealer in securities
must generally treat any gain or loss realized upon a taxable disposition of our stock as long-term capital gain or loss if the U.S. stockholder
has held our stock for more than one year and otherwise as short-term capital gain or loss. In general, a U.S. stockholder will realize
gain or loss in an amount equal to the difference between the sum of the fair market value of any property and the amount of cash received
in such disposition and the U.S. stockholder’s adjusted tax basis. A stockholder’s