Tax Planning Opportunities for Data Center Land Assembly — Net Investment Income Tax Exemption for Active Participants in Land Assemblage Activities

The Growing Demand for Data Center Land - The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development. Developers and investors are increasingly focused on assembling land parcels in strategic locations to accommodate large-scale data center projects.... By: Katten Muchin Rosenman LLP