Program Details
2026-09-18 14:30:00
Over 1,000+ webinars
Course Overview
2026-09-18 14:30:00
2h CLE Credits
Intermediate
2
2:30 pm - 3:30 pm ESTData centers are absorbing more capital than any other real estate asset class, and REITs are the dominant vehicle — but the asset sits uneasily inside Subchapter M. Power infrastructure, tenant services, and power revenue all press against the income and asset tests. This session covers how data center and digital infrastructure deals are actually structured: qualification analysis, the use of TRS, structural consideration, and mechanics of acquisitions and dispositions.
Paige AndersonVinay Prabhakar 3:40 pm - 4:40 pm ESTThe FIRPTA framework governing foreign investment in U.S. real estate changed twice in 2025: October proposed regulations would withdraw the domestically controlled REIT look-through rule, and December final regulations reset the Section 892 exemption for sovereign investors. This session works through the current state of play and the structures — domestically controlled REITs, sovereign fund arrangements, QFPF vehicles, and blockers and other structures — used to bring foreign capital into U.S. real estate.
Paige AndersonVinay PrabhakarPaige Anderson is a partner in the Tax practice of Vinson & Elkins LLP, based in Richmond and New York. Her practice centers on the federal income tax dimensions of business transactions, with a deep concentration in the real estate industry. She counsels real estate investment trusts, private equity sponsors, and investors on the formation of public and private REITs, tax planning for equity and mortgage REITs, qualified opportunity zones, capital markets transactions and IPOs, mergers and acquisitions, joint ventures, reorganizations, financings, and the tax treatment of foreign investment in U.S. real estate.
Vinay Prabhakar is a partner in the Tax practice of Vinson & Elkins LLP in New York. He advises clients on the tax aspects of domestic and cross-border transactions, including mergers and acquisitions, financings, and capital markets transactions, with a particular focus on the infrastructure asset class. His infrastructure experience runs across midstream, power and renewables, transportation, and digital infrastructure assets.
Paige Anderson is a partner in the Tax practice of Vinson & Elkins LLP, based in Richmond and New York. Her practice centers on the federal income tax dimensions of business transactions, with a deep concentration in the real estate industry. She counsels real estate investment trusts, private equity sponsors, and investors on the formation of public and private REITs, tax planning for equity and mortgage REITs, qualified opportunity zones, capital markets transactions and IPOs, mergers and acquisitions, joint ventures, reorganizations, financings, and the tax treatment of foreign investment in U.S. real estate.
Vinay Prabhakar is a partner in the Tax practice of Vinson & Elkins LLP in New York. He advises clients on the tax aspects of domestic and cross-border transactions, including mergers and acquisitions, financings, and capital markets transactions, with a particular focus on the infrastructure asset class. His infrastructure experience runs across midstream, power and renewables, transportation, and digital infrastructure assets.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
