Brad Lowe

Experience

1. Shareholder

   Kirton McConkie

   Feb 2023 — Present

   I help clients navigate the complex rules that apply when companies compensate their employees, officers, directors, and independent contractors. I have 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. I regularly advise on and help draft executive compensation arrangements and employment agreements to minimize adverse tax consequences and for compliance with Internal Revenue Code Section 409A. I help 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. I also have 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. I help 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. I also consult on other tax-favored benefit programs and savings vehicles such as cafeteria plans, HSAs, HRAs, and FSAs.