Insight
Events
September 18, 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.
Discover our latest:
CLE Events
Texas Reincorporation 101: Recent Developments and Key Considerations for Boards
Join Vinson & Elkins and FTI Consulting for a webinar on the growing trend of companies reincorporating to Texas.
October 1, 2026
October 1, 2026 • 1-minute read
CLE Events
Financing and Bankability of Data Center Projects
This program will examine the key legal and commercial considerations for financing data center projects, with a focus on what makes these projects bankable for lenders and investors.
September 29, 2026
September 29, 2026 • 1-minute read
Events
Paige Anderson to Speak on BARBRI Webinar
Partner Paige Anderson will speak on BARBRI’s live video CLE program, “Mastering Public and Private REITs: Key Tax, Structuring, Financing, …
September 22, 2026
September 22, 2026 • 1-minute read
Articles
Four Antitrust Pathways to AI Lab Coordination
The debate over AI lab coordination has collapsed into a false binary. There are at least four paths forward. In …
September 17, 2026
September 17, 2026 • 8-minute read
Client Alerts
SEC Moves to Rescind Rule 14a-8, Amend Rule 14a-4, and Modernize Various Proxy Solicitation Rules
The SEC announced proposals that, if adopted, would shift regulation of shareholder proposals from the SEC, which has long held …
September 17, 2026
September 17, 2026 • 10-minute read
Deals & Cases
Vinson & Elkins Advises Ellington Financial on $150 Million Senior Notes Offering
Vinson & Elkins served as counsel to Ellington Financial Inc. (NYSE: EFC) (the “Company”) in connection with its offering of …
September 17, 2026
September 17, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins LLP represented an affiliate of AlphaCore Wealth Advisory in its acquisition of Streamline Family Office, a provider …
September 17, 2026
September 17, 2026 • 1-minute read
Deals & Cases
Hilary Preston Examines AI Data Center Patent Risks on IPWatchdog Podcast
Vinson & Elkins Partner Hilary Preston joined IPWatchdog Unleashed to discuss intellectual property risks and best practices resulting from the …
September 16, 2026
September 16, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins advised Plains All American Pipeline, L.P. (NASDAQ: PAA) (“PAA”) in connection with an underwritten public offering (the …
September 15, 2026
September 15, 2026 • 1-minute read
Deals & Cases
Vinson & Elkins represented AirJoule Technologies LLC (“AirJoule”), a subsidiary of AirJoule Technologies Corporation (Nasdaq: AIRJ), in its acquisition of …
September 14, 2026
September 14, 2026 • 1-minute read
Articles
Law Is a Practice. So Is Business Development.
Randi Revisore, Lauren Alford, and DeAnna Englezos reflect on two years of success leading BD Lab — Vinson & Elkins’ …
July 14, 2026 • V&E+ | Values
July 14, 2026 • 7-minute read
Articles
Data Center Dealmakers: A New Era of Power and Compute
Vinson & Elkins Partners Creighton Smith and Milam Newby share the story behind a groundbreaking AI infrastructure transaction — and …
June 15, 2026 • V&E+ Ventures
June 15, 2026 • 5-minute read
Client Alerts
Mid-Level Mindset: Empowering Lawyers Through a Pivotal Career Stage
Vinson & Elkins’ inaugural Mid-Level Associate Summit brought lawyers from across the firm to Houston for three days of learning …
March 31, 2026
March 31, 2026 • 5-minute read
Client Alerts
Pro Bono at Vinson & Elkins: Lawyers Changing Lives
Pro Bono Counsel Parker Cragg reflects on a life dedicated to service, returning to Vinson & Elkins, and wisdom he has picked up along the way.
October 20, 2025 • V&E+ Values
October 20, 2025 • 6-minute read
Client Alerts
The Genuine Cup: Soccer Strengthens Our Communities
Vinson & Elkins Chair Keith Fullenweider and Vice Chair Hilary Preston, alongside partners Creighton Smith and Jenny Speck, sit down for conversation on a global soccer tournament, the firm’s support for it, and their experience as spectators and volunteers.
August 27, 2025 • V&E+ Values
August 27, 2025 • 7-minute read
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