Events
Jenny Speck to Speak at Lockton U.S. Energy Risk Summit
Partner Jenny Speck will speak at Lockton’s U.S. Energy Risk Summit on November 12, 2026, in Houston, Texas. The summit …
November 12, 2026
November 12, 2026 • 1-minute read
Partners Paige Anderson and Vinay Prabhakar will present on myLawCLE’s live CLE program, “REIT Tax in the Data Center Era: Qualification, Deal Structures, and the New FIRPTA Rules for Foreign Capital,” on September 18th at 2:30 p.m. ET.
Data centers are attracting more capital than any other real estate asset class, with REITs serving as the dominant investment vehicle. Yet digital infrastructure assets often sit uneasily within the REIT qualification framework, as power infrastructure, tenant services, and power-related revenue can challenge traditional income and asset tests. This program examines how data center and digital infrastructure transactions are structured, including qualification analysis, the use of taxable REIT subsidiaries (TRSs), acquisition and disposition mechanics, and other key structural considerations. It also explores the evolving FIRPTA landscape following significant regulatory developments in 2025, including proposed changes to the domestically controlled REIT rules and updated guidance affecting sovereign investors under Section 892. Attendees will gain practical insight into the structures commonly used to facilitate foreign investment in U.S. real estate and digital infrastructure, including domestically controlled REITs, sovereign fund arrangements, qualified foreign pension fund (QFPF) vehicles, blockers, and other investment structures.
