Company: BHM
Filing Date: 2025-03-28
Form Type: POS AM
Source: 0001104659-25-029225
Chunk: 355

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-28
Form: POS AM
Chunk 355
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 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 the shares of Series A Redeemable Preferred Stock. Any record stockholder who, upon our request, does not provide
us with required information concerning actual ownership of the shares of Series A Redeemable Preferred Stock is required to include
specified information relating to his shares of Series A Redeemable Preferred Stock in his U.S. federal income tax return. We also
must maintain, within the Internal Revenue District in which we are required to file our U.S. federal income tax return, permanent records
showing the information we have received about the actual ownership of our Series A Redeemable Preferred Stock and a list of those
persons failing or refusing to comply with our demand.

Other Tax Considerations

Tax Aspects of Our Investments in Our Operating Partnership and Subsidiary Partnerships

We believe that our Operating
Partnership currently is, and at the conclusion of this offering, will be, properly classified as a partnership for U.S. federal income
tax purposes and not as an association or as a publicly traded partnership taxable as a corporation. The following discussion summarizes
certain U.S. federal income tax considerations applicable to our direct or indirect investments in our Operating Partnership as a partnership
for U.S. federal income tax purposes and any subsidiary partnerships or limited liability companies that we form or acquire, or each individually
a Partnership and, collectively, the Partnerships