Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 142

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 142
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 as passive
activity income and, therefore, stockholders generally will not be able to apply any “passive activity losses,” such as losses
from certain types of limited partnerships in which the U.S. stockholder is a limited partner, against such income or gain. In addition,
taxable distributions from us and gain from the disposition of our stock generally will be treated as investment income for purposes of
the investment interest limitations. We will notify U.S. stockholders after the close of our taxable year as to the portions of the distributions
attributable to that year that constitute ordinary income, return of capital and capital gain.

Taxation of U.S. Stockholders on the Disposition
of Capital Stock

A U.S. stockholder who is not a dealer in securities
must generally treat any gain or loss realized upon a taxable disposition of our stock as long-term capital gain or loss if the U.S. stockholder
has held our stock for more than one year and otherwise as short-term capital gain or loss. In general, a U.S. stockholder will realize
gain or loss in an amount equal to the difference between the sum of the fair market value of any property and the amount of cash received
in such disposition and the U.S. stockholder’s adjusted tax basis. A stockholder’s 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