Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 142

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 142
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 adjusted tax basis generally will equal
the U.S. stockholder’s acquisition cost, increased by the excess of net capital gains deemed distributed to the U.S. stockholder
(discussed above) less tax deemed paid on such gains and reduced by any returns of capital. However, a U.S. stockholder must treat any
loss upon a sale or exchange of stock held by such stockholder for six months or less as a long-term capital loss to the extent of capital
gain dividends and any other actual or deemed distributions from us that such U.S. stockholder treats as long-term capital gain. All or
a portion of any loss that a U.S. stockholder realizes upon a taxable disposition of our stock may be disallowed if the U.S. stockholder
purchases substantially identical stock within 30 days before or after the disposition.

Taxation of U.S. Stockholders on a Conversion
of Preferred Stock

Except as provided below, (i) a U.S. stockholder
generally will not recognize gain or loss upon the conversion of preferred stock into our common stock, and (ii) a U.S. stockholder’s
basis and holding period in our common stock received upon conversion generally will be the same as those of the converted shares of preferred
stock (but the basis will be reduced by the portion of adjusted tax basis allocated to any fractional share exchanged for cash). Any of
our shares of common stock received in conversion that are attributable to accumulated and unpaid dividends on the converted shares of
preferred stock will be treated as a distribution that is potentially taxable as a dividend. Cash received upon conversion in lieu of
a fractional share generally will be treated as payment in exchange for such fractional share, and gain or loss will be recognized on
the receipt of cash in an amount equal to the difference between the amount of cash received and the adjusted tax basis allocable to the
fractional share deemed exchanged. This gain or loss will be long-term capital gain or loss if the U.S. stockholder has held the preferred
stock for more than one year at the time of conversion. U.S. stockholders are urged to consult with their tax advisors regarding the U.S.
federal income tax consequences of any transaction by which such U.S. stockholder exchanges our commons stock received on a conversion
of preferred stock for cash or other property.

Taxation of U.S. Stockholders on a Redemption
of Preferred Stock

In general, a redemption of any preferred stock
will be treated under Section 302 of