Expert Analysis

• Ensuring Eligibility For Data Center Sales Tax Breaks

  

  As states compete to lure data centers, sales tax exemptions are an important component of many incentive packages — but companies must ensure that projects not only qualify for exemptions on paper, but also can preserve and prove their eligibility through the planning, construction and operation phases, says Peter Lowy at Nelson Mullins.

• Being A Singer Makes Me A Better Lawyer

  

  Before law school, I spent seven years trying to make it as a professional singer in Los Angeles, and nearly everything I learned about preparation, humility, confidence and more has followed me into my legal practice, says Jessica Caterina at Moses & Singer.

• Navigating OFAC's 50% Rule For Cross-Border Exec Mobility

  

  A recent Office of Foreign Assets Control guide signals that its 50% ownership rule can determine not only sanctions compliance but also whether a company can sponsor multinational executives for immigration, highlighting an often overlooked interaction between sanctions and immigration law, says Xuan Zhang at Reid & Wise.

• USDA Rule Would Broaden Foreign Co. Reporting Burden

  

  The U.S. Department of Agriculture's recently proposed overhaul of foreign landholder reporting obligations would expand covered agricultural uses, mandate more detailed online disclosures and toughen penalties, so organizations must proactively reassess U.S. land interests and prepare for a more stringent compliance regime, say attorneys at Skadden.

• Occupier Contract Strategies For Locking In Expansion Rights

  

  In a market defined by record-setting demand, shrinking availability and rising rents, large commercial office occupiers must treat expansion space planning as a strategic priority, including by auditing existing rights, understanding the competitive landscape within their buildings and exploring creative lease provisions, says Josh Winefsky at HSF Kramer.

• Del. Dispatch: The New 'Director Independence' Definition

  

  The Delaware Court of Chancery's recent decision in Ayers v. Foley, its first interpretation and application of "director independence" as outlined in Section 144 of the Delaware General Corporation Law, suggests that the court will not limit the new section's reach, say attorneys at Fried Frank.

• A New Regulatory Environment For PE In Calif. Healthcare

  

  The California Office of Health Care Affordability's proposed revisions to its cost and market impact review regulations, amid broader state scrutiny of private equity-backed healthcare arrangements, represent a qualitative shift in California's regulatory posture toward institutional healthcare investment, say attorneys at Ropes & Gray.

• CFIUS' Mandate Misses Foreign Risk In Project Subcontracts

  

  Recent calls for the Committee on Foreign Investment in the United States to review equity transactions like the Paramount Skydance-Warner Bros. deal miss a consequential oversight gap — CFIUS' inability to review the subcontracting layer of U.S. infrastructure projects, says Thibaut Giret at Alstef Group.

• New Colo. Retainage Bonds Shift Construction Power Balance

  

  A new Colorado law that can force property owners and developers to accept bonds from contractors in lieu of traditional cash retainage means owners’ practical leverage now derives from administering a risk-transfer mechanism, not from controlling cash, but key questions remain about who may assert a claim and how enforcing a bond actually works, say attorneys at Akerman.

• 8 Ways 2026's Market Divide Is Rewriting Real Estate Risk

  

  As construction activity increasingly concentrates in data centers, healthcare and other resilient sectors, real estate developers and their counsel in the second half of 2026 should consider earlier risk allocation and more protective contract terms, and expect greater pressure on labor, pricing and infrastructure, say attorneys at Cozen O'Connor.

• How Reserve Studies Fit Into Condo Association Compliance

  

  In the five years since the Surfside condominium collapse and as states like New Jersey establish related safety mandates, reserve planning has emerged as a central compliance concern for community associations, acting as a practical tool for responsible disclosure and managing long-term capital obligations, say attorneys at Dilworth Paxson.

• Mapping US-China Investment Compliance For EB-5 Deals

  

  Chinese capital deployment through the U.S.'s EB-5 Immigrant Investor Program, alongside China's recently established outbound investment security framework, creates compliance gaps with the U.S. framework, and unique risks and considerations for practitioners, says Xuan Zhang at Reid & Wise.

• How Tenants Can Guard Against Unpaid Build-Out Allowances

  

  As market pressures on landlords intensify liquidity problems and reimbursement disputes, commercial tenants negotiating office leases should proactively address the risk of delayed or unpaid construction allowances by implementing strategies including escrow protections, letters of credit, guaranties and offset rights, say attorneys at White & Williams.