Lowe, Robert
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Partner
Legal Expertise
All areas of employee benefits and executive compensation including: qualified and nonqualified retirement plans; multi-employer pension plans; benefit plan issues in mergers and acquisitions; benefit plan investments in venture capital and real estate; equity incentive and nonqualified deferred compensation plans; group health plans including cafeteria plans and COBRA; benefit plans and executive compensation arrangements for employees of tax-exempt entities; income and estate tax planning for receipt of large distributions from retirement plans; negotiating and drafting executive employment agreements; use of employer stock in benefit plans including ESOPs. Recommended by Legal 500 US 2010 for his "highly sophisticated knowledge in employee benefits tax and regulation."
Industry Focus
Technology, defense, real estate, consumer products, entertainment, sports, nonprofit organizations, pension and health plans
Key Professional Accomplishments
* Advise employers and multi-employer health plans on compliance with federal health reform legislation including issues related to grandfathered status.
* Advise plan sponsors with publicly traded securities held in retirement plans with respect to strategies for minimizing exposure to employer stock fund litigation.
* Advise multi-employer pension plans on strategies for compliance with Pension Protection Act of 2006 “endangered status” funding and disclosure rules.
* Implement strategies to comply with requirements of IRC Section 409A for deferred compensation plans, SERPSs, performance-based plans, severance pay plans and executive employment agreements.
* Advise employers with respect to IRS EPCRS retirement plan voluntary correction procedures and represent plan sponsors before IRS in obtaining approval for plan correction proposals.
* Advise tax-exempt employers with respect to special executive compensation issues, including strategies for dealing with IRC Code Section 457 deferred compensation limits and IRC Code Section 4958 excess benefit transaction risks.
* Represent multi-employer pension and health plans with respect to compliance, funding, withdrawal liability and other issues, including Pension Protection Act of 2006 compliance.
* Represent major charitable organizations with respect to benefit plans issues, including compliance with IRC Code Sections 457 limits and IRC Code Section 4958 excess benefit transactions excise tax.
* Advise clients with respect to employee benefits issues in mergers, acquisitions and similar transactions.
* Advise investment funds and benefit plans with respect to plan investment issues, including application of "plan assets" regulations to venture capital operating companies (VCOCs) and real estate operating companies (REOCs).
* Advise employers with respect to equity incentive and nonqualified deferred compensation plans, including compliance with IRC Section 409A.
* Advise group health plans with respect to HSA, FSA, COBRA, HIPAA privacy and ERISA issues, including reporting and disclosure and claims procedures.
* Advise high net worth individuals on income and estate tax planning for receipt of large distributions from retirement plans, including beneficiary designations and strategies for applying IRC Code Section 401(a)(9) minimum distribution rules.
* Advise plan sponsors with publicly traded securities held in retirement plans with respect to strategies for minimizing exposure to employer stock fund litigation.
* Advise multi-employer pension plans on strategies for compliance with Pension Protection Act of 2006 “endangered status” funding and disclosure rules.
* Implement strategies to comply with requirements of IRC Section 409A for deferred compensation plans, SERPSs, performance-based plans, severance pay plans and executive employment agreements.
* Advise employers with respect to IRS EPCRS retirement plan voluntary correction procedures and represent plan sponsors before IRS in obtaining approval for plan correction proposals.
* Advise tax-exempt employers with respect to special executive compensation issues, including strategies for dealing with IRC Code Section 457 deferred compensation limits and IRC Code Section 4958 excess benefit transaction risks.
* Represent multi-employer pension and health plans with respect to compliance, funding, withdrawal liability and other issues, including Pension Protection Act of 2006 compliance.
* Represent major charitable organizations with respect to benefit plans issues, including compliance with IRC Code Sections 457 limits and IRC Code Section 4958 excess benefit transactions excise tax.
* Advise clients with respect to employee benefits issues in mergers, acquisitions and similar transactions.
* Advise investment funds and benefit plans with respect to plan investment issues, including application of "plan assets" regulations to venture capital operating companies (VCOCs) and real estate operating companies (REOCs).
* Advise employers with respect to equity incentive and nonqualified deferred compensation plans, including compliance with IRC Section 409A.
* Advise group health plans with respect to HSA, FSA, COBRA, HIPAA privacy and ERISA issues, including reporting and disclosure and claims procedures.
* Advise high net worth individuals on income and estate tax planning for receipt of large distributions from retirement plans, including beneficiary designations and strategies for applying IRC Code Section 401(a)(9) minimum distribution rules.
Bar Admissions
* California
* USDC, Central District of California
* U.S. Court of Appeals, Ninth Circuit
* U.S. Tax Court
* California
* USDC, Central District of California
* U.S. Court of Appeals, Ninth Circuit
* U.S. Tax Court
Education
Boalt Hall School of Law, University of California at Berkeley, J.D. 1978
State University of New York at Binghamton, B.S. 1975
Boalt Hall School of Law, University of California at Berkeley, J.D. 1978
State University of New York at Binghamton, B.S. 1975
