The company said it is filing as Exhibit 99.1 a description of the material U.S. federal income tax considerations relating to Equinix's qualification and taxation as a real estate investment trust and to the acquisition, ownership and disposition of its stock.

1. 01

   The company said it is filing as Exhibit 99.1 a description of the material U.S. federal income tax considerations relating to Equinix's qualification and taxation as a real estate investment trust and to the acquisition, ownership and disposition of its stock.

2. 02

   The company said the description in Exhibit 99.1 replaces prior descriptions of the federal income tax treatment of Equinix and its stockholders to the extent they are not consistent with the description in this Form 8-K.

3. 03

   Equinix listed in its exhibit index a tax opinion from Sullivan & Worcester LLP (Exhibit 8.1) and a consent (Exhibit 23.1, contained in Exhibit 8.1) as filed with the report. Item 9.01 covers the exhibit list.

4. 04

   The company reported on Form 8-K on February 11, 2026 under Item 8.01 (Other Events) and Item 9.01, and Chief Financial Officer Keith D. Taylor signed it.

Analysis scope · Filing body only (exhibits excluded)We analyzed the filing body only. The exhibits exceeded the length limit and were excluded, so figures, financial statements and presentation materials in them were not reviewed.

AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

Original filing

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