Carlene Lowry

Carlene Lowry

Snell & Wilmer

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Latest Publications


Global Connection - June 2015

The latest edition of Global Connection offers insight into a potential money laundering crackdown in the real estate sector, information on the Federal Trade Commission’s approach to data breach investigations and a legal...more

6/19/2015 - Corporate Taxes Data Breach Filing Requirements FinCEN Foreign Affiliates Form BE-10 FTC Money Laundering Real Estate Market

New Requirement to File BE-10: Benchmark Survey of U.S. Direct Investment Abroad

Any U.S. person with a foreign affiliate is required to file the 2014 Form BE-10, Benchmark Survey of U.S. Direct Investment Abroad by June 30, 2015 or face civil penalties between $2,500 and $25,000. Further, a willful...more

6/6/2015 - Benchmarks Civil Monetary Penalty Compliance Criminal Penalties Filing Requirements Foreign Affiliates Foreign Direct Investment Foreign Investment Form BE-10 Internal Revenue Code (IRC) Popular Real Estate Investments

IRS Announces Offshore Voluntary Disclosure Modifications and Revised Streamlined Procedures

On June 18, 2014, the IRS made significant changes to the procedures pursuant to which U.S. Persons can disclose any failure to timely file a Report of Foreign Bank and Financial Accounts (FBAR), and/or an international...more

6/25/2014 - FBAR IRS OVDP Standards & Procedures

Employer Identification Numbers: Updating Responsible Party Information

When filing for an Employer Identification Number (EIN), which is required for purposes of tax administration, the applicant must disclose the name and taxpayer identification number (e.g., Social Security Number, Individual...more

2/18/2014 - EIN IRS Responsible Party

The IRS Modifies the Voluntary Classification Settlement Program

On October 4, 2011, we reported on the Voluntary Classification Settlement Program (VCSP), a program in which the IRS permits employers to prospectively reclassify workers as employees in exchange for limited federal...more

1/9/2013 - Independent Contractors IRS Misclassification VCSP

Doing Business In Arizona - A Legal Guide

Contents: Part I: A Brief Factual Look at Arizona: - Population and Job Growth - Personal Income - Exports - Leading Industries - Location - Business Costs - Labor Force - Education -...more

1/5/2013 - Business Ownership

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