Company: BHM
Filing Date: 2025-04-09
Form Type: 424B3
Source: 0001104659-25-033384
Chunk: 353

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-04-09
Form: 424B3
Chunk 353
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. Any amount paid as backup
withholding will be creditable against the stockholder’s income tax liability. In addition, we may be required to withhold a portion
of capital gain distributions to any stockholders who fail to certify their non-foreign status to us.

Backup withholding will generally
not apply to payments of dividends made by us or our paying agents, in their capacities as such, to a non-U.S. stockholder provided that
the non-U.S. stockholder furnishes to us or our paying agent the required certification as to its non-U.S. status, such as providing a
valid IRS Form W-8BEN, W-8BEN-E or W-8ECI, or certain other requirements are met. Notwithstanding the foregoing, backup withholding
may apply if either we or our paying agent has actual knowledge, or reason to know, that the holder is a United States person that is
not an exempt recipient. Payments of the proceeds from a disposition or a redemption effected outside the United States by a non-U.S.
stockholder made by or through a foreign office of a broker generally will not be subject to information reporting or backup withholding.
However, information reporting (but not backup withholding) generally will apply to such a payment if the broker has certain connections
with the United States unless the broker has documentary evidence in its records that the beneficial owner is a non-U.S. stockholder and
specified conditions are met or an exemption is otherwise established. Payment of the proceeds from a disposition by a non-U.S. stockholder
of Series A Redeemable Preferred Stock made by or through the U.S. office of a broker is generally subject to information reporting
and backup withholding unless the non-U.S. stockholder certifies under penalties of perjury that it is not a United States person and
satisfies certain other requirements, or otherwise establishes an exemption from information reporting and backup withholding.

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Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules may be refunded or credited against the stockholder’s
U.S. federal income tax liability if certain required information is furnished to the IRS. Stockholders should consult their tax advisors
regarding application of backup withholding to them and the availability of, and procedure for obtaining an exemption from, backup withholding.

Statements of Share Ownership

We are required to demand
annual written statements from the record holders of designated percentages of our Series A Redeemable Preferred Stock disclosing
the actual owners of