Company: FVR
Filing Date: 2025-12-08
Form Type: S-3
Source: 0001193125-25-311242
Chunk: 60

Company: FrontView REIT, Inc.
Filing Date: 2025-12-08
Form: S-3
Chunk 60
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 SUCH PURCHASE, OWNERSHIP, DISPOSITION AND ELECTION, INCLUDING THE

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EFFECTS OF U.S. FEDERAL, STATE AND LOCAL, NON-U.S. AND OTHER TAX LAWS AND REGARDING ANY POTENTIAL CHANGES IN APPLICABLE TAX LAWS.

Taxation of Our Company

General

We elected to qualify to be taxed as a REIT under Sections 856 through 860 of the Code and the applicable U.S. Treasury Regulations, which contain the requirements for qualifying as a REIT, which we refer to in this prospectus as the “REIT Requirements,” commencing with our short taxable year ended December 31, 2024. We believe that as of such date we have been organized and have operated in a manner to qualify for taxation as a REIT for U.S. federal income tax purposes. We intend to continue to be organized and operate in such a manner, but no assurance can be given that we have operated or will be able to continue to operate in a manner so as to qualify or remain qualified as a REIT. Our predecessor, which is one of our Subsidiary REITs, elected to be taxed as a REIT beginning with its taxable year ended December 31, 2016. The other Subsidiary REIT elected to be taxed as a REIT beginning with its taxable year ended December 31, 2021. As described further below, our ability to qualify for taxation as a REIT may depend on the Subsidiary REITs qualifying for taxation as REITs by satisfying the requirements under the applicable provisions of the Code.

The REIT Requirements are technical and complex. The following discussion sets forth only certain material aspects of those requirements. This summary is qualified in its entirety by the applicable Code provisions, rules and regulations promulgated thereunder, and administrative and judicial interpretations thereof.

Fried, Frank, Harris, Shriver & Jacobson LLP (“Fried Frank”) has acted as our tax counsel in connection with the filing of this prospectus. Fried Frank has rendered an opinion to us, dated as of December 8, 2025, to the effect that, commencing with our taxable year ended December 31, 2024, we have been organized and operated in conformity with the requirements for qualification and taxation as a REIT under Sections 856 through 860 of the Code and the current and proposed method of operation of us and our subsidiaries as described in this prospect