Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 114

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 114
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 with the recordkeeping requirements of the U.S. federal 
 income tax laws.                                                                                                                  |

| 10. | It has not been a party to a spin-off transaction that is tax-deferred under section 355 of the Code during the applicable period. |

We must meet requirements 1 through 4, 8 and 9
during our entire taxable year and must meet requirement 5 during at least 335 days of a taxable year of 12 months, or during a proportionate
part of a taxable year of less than 12 months. Requirements 5 and 6 applied beginning with our 2017 taxable year. If we comply with all
the requirements for ascertaining the ownership of our outstanding shares in a taxable year and have no reason to know that we violated
requirement 6, we will be deemed to have satisfied requirement 6 for that taxable year. For purposes of determining shares ownership under
requirement 6, an “individual” generally includes a supplemental unemployment compensation benefits plan, a private foundation,
or a portion of a trust permanently set aside or used exclusively for charitable purposes. An “individual,” however, generally
does not include a trust that is a qualified employee pension or profit sharing trust under the U.S. federal income tax laws, and beneficiaries
of such a trust will be treated as holding stock in proportion to their actuarial interests in the trust for purposes of requirement 6.

| 41 |

Our charter provides restrictions regarding the
transfer and ownership of shares of our outstanding capital stock to assist us in maintaining our qualification as a REIT. See “Description
of Capital Stock—Restrictions on Ownership and Transfer.” We believe that we have issued sufficient stock with sufficient
diversity of ownership to satisfy requirements 5 and 6 above. The restrictions in our charter are intended (among other things) to assist
us in continuing to satisfy requirements 5 and 6 above. These restrictions, however, may not ensure that we will, in all cases, be able
to satisfy such share ownership requirements. If we fail to satisfy these share ownership requirements, our qualification as a REIT may
terminate.

Qualified REIT Subsidiaries. A corporation
that is a “qualified REIT subsidiary” is not treated as a corporation separate from its parent REIT. All assets, liabilities,
and items of income, deduction, and credit of a “qualified REIT subsidiary” are treated as assets, liabilities, and items
of income, deduction, and credit