Company: FR
Filing Date: 2025-05-08
Form Type: S-3ASR
Source: 0001193125-25-115162
Chunk: 76

Company: FIRST INDUSTRIAL REALTY TRUST INC
Filing Date: 2025-05-08
Form: S-3ASR
Chunk 76
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, exchange, redemption, retirement or other taxable disposition of a debt security. The amount of such gain or loss generally will be equal to the difference between (i) the amount received for the debt security in cash or other property valued at fair market value (less amounts attributable to any accrued but unpaid interest, which will be taxable as interest to the extent not previously included in income) and (ii) the U.S. Holder’s adjusted tax basis in the debt security. A U.S. Holder’s adjusted tax basis in a debt security generally will be equal to the amount the U.S. Holder paid for the debt security. Any gain or loss generally will be capital gain or loss, and will be long-term capital gain or loss if the U.S. Holder has held the debt security for more than one year at the time of such sale or other taxable disposition. Otherwise, such gain or loss will be short-term capital gain or loss. Long-term capital gains recognized by certain non-corporate U.S.Holders, including individuals, generally will be taxable at reduced rates. The deductibility of capital losses is subject to limitations. Non-U.S.Holders Payments of Interest.Interest paid on a debt security to a Non-U.S. Holderthat is not effectively connected with the Non-U.S. holder’sconduct of a trade or business within the United States generally will not be subject to U.S. federal income tax or withholding, provided that:

| • |     | the Non-U.S. Holder does not, actually or constructively, own 10% or 
 more of the Operating Partnership’s capital or profits;              |

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| • |     | the Non-U.S. Holder is not a “controlled foreign                                                  
 corporation” related to the Operating Partnership through actual or constructive stock ownership; |

| • |     | the interest is not considered contingent interest; and |

| • |     | either (1) the Non-U.S. Holder certifies in a statement such as                                                                                                                                                                         
 an IRS Form W-8BEN or IRS Form W-8BEN-E provided to the applicable withholding agent under penalties of perjury that it is not a                                                                                                        
 United States person and provides its name and address; (2) a securities clearing organization, bank or other financial institution that holds customers’ securities in the ordinary course of its trade or business and holds the debt 
 security on behalf of the Non-U.S. Holder certifies to the applicable withholding agent under penalties of perjury that it, or the financial institution between it and