EQUINIX INC 8-K

What Happened Equinix, Inc. filed a Form 8-K on February 11, 2026 (Exhibit 99.1) that provides a new description of the material United States federal income tax considerations relating to Equinix’s qualification and taxation as a real estate investment trust (REIT) and the tax consequences of acquiring, owning and disposing of Equinix stock. The new description replaces and supersedes prior tax descriptions to the extent they are inconsistent. The filing also includes an opinion and consent from Sullivan & Worcester LLP (Exhibit 8.1 and 23.1).

Key Details

• Filing date: February 11, 2026 (Form 8-K).
• Primary disclosure: Exhibit 99.1 — “Material United States Federal Income Tax Considerations” relating to REIT qualification and stockholder tax treatment.
• Legal opinion/consent: Sullivan & Worcester LLP opinion on tax matters filed as Exhibit 8.1; consent included as Exhibit 23.1.
• Signed by Keith D. Taylor, Chief Financial Officer, on behalf of Equinix.

Why It Matters This 8-K updates the official guidance Equinix provides to shareholders about how Equinix’s REIT status and transactions in its stock are treated for U.S. federal income tax purposes. For shareholders, tax characterizations (for example, whether distributions are ordinary income, return of capital, or capital gains) and rules affecting sale or transfer of shares depend on these federal tax considerations. Because the new description supersedes prior versions where inconsistent, investors and tax advisors should review Exhibit 99.1 and the accompanying legal opinion to understand current tax implications for holding or transacting Equinix stock.