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    Yellow ethernet cables connected to network switch ports inside a data center, illustrating the physical network infrastructure supporting U.S. data center operations and AI-driven connectivity demands.
    Kentucky-Based AI Data Centers — Let’s Talk Incentives (Part 6)

    July 15, 2026 | Data Centers

    In prior posts we have addressed many topics, most recently the QDC — Kentucky’s qualified data ...

    Interior corridor of a large-scale data center with rows of server racks, illustrating the infrastructure at the heart of U.S. data center development and AI-driven energy demand.
    Kentucky’s Data Center Tax Incentive: What Hyperscale Developers Need to Know (Part 5)

    July 8, 2026 | Data Centers

    With an understanding of taxes in hand, now we talk QDCs, as in qualified data centers. One of the p...

    Why Data Centers May Qualify for Kentucky’s Manufacturing Tax Relief (Part 4)

    July 1, 2026 | Data Centers

    Following up on Part 3 of our series, we address in more detail below why data centers are engaged i...

    Rows of server racks with an open cabinet revealing active hardware and indicator lights inside a data center corridor, reflecting the operational scale of U.S. data center infrastructure supporting AI workloads.
    Do AI Data Centers Make a Product? Kentucky Tax Law May Say Yes (Part 3)

    June 24, 2026 | Data Centers

    Now that we know what a hyperscale data center is, and also why these types of operators are choosin...

    Power, Water, and Tax Breaks: Why Kentucky Is Ripe for a Data Center Boom (Part 2)

    June 17, 2026 | Data Centers

    The first article in this series provided background on data centers, specifically how these facilit...

    Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.
    Commercial Real Estate Distress: Practical Tax Considerations for Borrowers and Lenders in Debt-for-Equity Exchanges (Part 3)

    June 12, 2026 | Publications

    Changing market conditions have pushed many real estate borrowers and lenders to rethink how capital...

    Exterior view of large industrial power generator or cooling units at a data center facility in low-light conditions, illustrating the energy infrastructure demands of U.S. data center development.
    Kentucky and Data Centers — The Next Frontier? (Part 1)

    June 10, 2026 | Data Centers

    Over the next several weeks, we will be posting a series of articles relating to data centers in Ken...

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    Tax Strategies for QSBS: Stacking and Staggering Section 1202 Exclusions

    May 14, 2026 | Publications

    Much has been written about IRC Section 1202.[1] Section 1202 affords non-C corporation taxpayers wh...

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    Care to Predict What Happens? Kentucky’s New Prediction Markets Tax

    May 1, 2026 | Publications

    In the recently concluded 2026 Regular Session of Kentucky’s General Assembly, there was significa...

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    Exploring the Tax Consequences of Exchanging Unrestricted QSBS (Section 1202 Stock) for Restricted Stock

    April 29, 2026 | Qualified Small Business Stock (QSBS)

    Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent con...

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