Company: FR
Filing Date: 2025-05-08
Form Type: S-3ASR
Source: 0001193125-25-115162
Chunk: 81

Company: FIRST INDUSTRIAL REALTY TRUST INC
Filing Date: 2025-05-08
Form: S-3ASR
Chunk 81
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 securities conducted through a non-U.S.office of a non-U.S.broker generally will not be subject to backup withholding or information reporting. Copies of information returns that are filed with the IRS may also be made available under the provisions of an applicable treaty or agreement to the tax authorities of the country in which the Non-U.S.Holder resides or is established. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a Non-U.S.Holder’s U.S. federal income tax liability, provided the required information is timely furnished to the IRS. State, Local and Foreign Taxes State, local and non-U.S. income taxlaws may differ substantially from the corresponding U.S. federal income tax laws, and this discussion does not purport to describe any aspect of the tax laws of any U.S. state or local or non-U.S. jurisdiction, orany U.S. federal tax other than income tax. You should consult your tax advisor regarding the effect of state, local and non-U.S. tax lawswith respect to our tax treatment as a REIT and on an investment in our stock or the Operating Partnership’s debt securities. 54

Possible Legislative or Other Actions Affecting Tax Consequences

You should recognize that future legislative, judicial and administrative actions or decisions, which may be retroactive in effect, could
adversely affect our U.S. federal income tax treatment or the tax consequences of an investment in shares of our stock. The rules dealing with U.S. federal income taxation are continually under review by persons involved in the legislative process
and by the IRS and the U.S. Treasury Department, resulting in statutory changes as well as promulgation of new, or revisions to existing, regulations and revised interpretations of established concepts. We cannot predict the likelihood of passage of
any new tax legislation or other provisions, either directly or indirectly, affecting us or our holders or the value of an investment in our stock or the Operating Partnership’s debt securities. Changes to the U.S. federal tax laws and
interpretations thereof could adversely affect an investment in our stock or the Operating Partnership’s debt securities.

55

PLAN OF DISTRIBUTION The Company and/or the Operating Partnership may sell offered securities in any one or more of the following ways from time to time:

| • |     | through agents; |

| • |     | to or through underwriters; |

| • |     | through dealers; |

| • |     | directly to purchasers; or |

|