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Brad Lowe

Associate
Kirton McConkie Building
50 East South Temple
Suite 400
Salt Lake City, UT 84111

Related Info

Mr. Lowe helps clients navigate the complex rules that apply when companies compensate their employees, officers, directors, and independent contractors.  He has helped clients set up and administer employee benefit programs of all kinds, including qualified retirement plans, non-qualified deferred compensation plans, equity incentive plans, payroll practices, health plans, and various other fringe benefit arrangements. 

He regularly advises on and helps draft executive compensation arrangements and employment agreements to minimize adverse tax consequences and for compliance with Internal Revenue Code Section 409A.  He helps companies design and administer equity incentive plans to provide maximum flexibility and to minimize taxes in connection with the grant of ISOs, NQSOs, restricted stock, phantom equity, and other types of incentive awards. 

He also has experience helping plans to comply with ERISA, the Internal Revenue Code, the Affordable Care Act, COBRA, HIPAA, and other applicable federal and state laws, including helping to correct plan errors through the IRS and DOL correction programs.  He helps clients prepare and review plan documents and client communications, prepare government reports such as the Form 5500, review plan investment documents and service provider agreements, and prepare for and successfully defend plan audits.  He also consults on other tax-favored benefit programs and savings vehicles such as cafeteria plans, HSAs, HRAs, and FSAs.

Experience

Prior to joining Kirton McConkie, Mr. Lowe was an associate in the Los Angeles office of Jones Day.

Presentations

Education

New York University School of Law, LL.M., Taxation, 2013

Brigham Young University, J. Reuben Clark Law School, J.D., magna cum laude, 2012

  • J. Reuben Clark Award for exemplifying academic excellence, integrity, high ethical standards, and service.
  • Editor-in-Chief, International Law & Management Review, 2011 - 2012

Brigham Young University, B.S., Business Management: Finance, 2007

Bar Admissions

  • Utah, 2016
  • California, 2012