Robert J. Lowe - Attorneys - Mitchell Silberberg & Knupp LLP ~ Full service entertainment law firm

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."

Representative Matters

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.

Partner - Los Angeles

Email Robert J. Lowe

Phone:

(310) 312-3180

Fax:

(310) 231-8380

Practice Area

Industry Focus

Technology, defense, real estate, consumer products, entertainment, sports, nonprofit organizations, pension and health plans

Education

Boalt Hall School of Law, University of California at Berkeley, J.D., 1978
State University of New York at Binghamton, B.S., 1975; Phi Beta Kappa

Court Admissions

California
USDC, Central District of California
U.S. Court of Appeals, Ninth Circuit
U.S. Tax Court

Professional Recognition

"Best Lawyers in America, Employee Benefits Law," Best Lawyers (2009-2013)
"Top 5% of lawyers in Southern California," Southern California Super Lawyers (2007-2013)
AV® Preeminent™ Rating, Martindale-Hubbell

Publications and Presentations

Frequent contributor to BNA Tax Management Insights and Commentary
Faculty Member with respect to employee benefits in mergers and acquisitions, Practicing Law Institute, “Acquiring or Selling the Privately Held Company” (1999-present)
Author, ACA Prep: Now, this year and in 2014, Employee Benefit News (May 2013)
Speaker, Federal Health Care Reform: Getting Ready for 2014, 2013 MS&K Employers' Legal Update (January 2013)
Speaker, The State of the Plans: Dealing with the Economy and Health Care Reform, LACBA 2012 Entertainment Law Symposium (February 2012)
Author, Focusing on Fees for 401(k) Plans, Employee Benefit Plan Review (June 2011)
New COBRA Requirements, Mitchell Silberberg & Knupp Labor & Employment Alert (January 2010)
New and Proposed Laws Impact Group Health Plans, Employee Benefit News (June 2009)
Congress Extends Charitable IRA Rollover: Additional Useful Information, MS&K Charitable Sector Alert (October 2008)
Retirement Plan Distribution Planning, MS&K Legal Update (April 2007)
DOL attempts to clarify treatment of post-death QDROs (March 2007)
IRS Provides Audit Results for Executive Pay by 501(c)(3)s (March 2007)
IRS Further Clarifies New Beneficiary Rollover Rules (February 2007)
Plan Investment Advisor Rules Increase Employer Obligations, MS&K Legal Update (February 2007)
Rollovers to IRAs Now Possible For Plan Beneficiaries, MS&K Legal Update (January 2007)
New Benefit Statement Requirements Become Effective in 2007, MS&K Legal Update (January 2007)
Congress Makes Health Savings Accounts More Attractive, MS&K Legal Update (December 2006)
Employer Reduces Corrupt Executive's Accrued Benefit, MS&K Legal Update (December 2006)
Notices Due for 401(k) Plans Invested in Employer Stock, MS&K Legal Update (December 2006)
Sponsors Should Add Explanations to Funding Notices, MS&K Legal Update (December 2006)
Author, Applying Section 4958 to Qualified Retirement Plans, The Exempt Organization Tax Review (September 2006)
Author, New Tax Law will Require Action on Deferred Compensation Plans Before Year-End, Philanthropy Alert, Jewish Community Foundation (September 2006)
How Will Same Sex Marriages Affect Benefit Plans?, MS&K Employee Benefits & Executive Compensation Alert (June 2004)
Author, Estate Planning Considerations in Beneficiary Designations, O’Melveny & Myers Estate Planning and Exempt Organizations Newsletter (March 2004)
Author, Executive Compensation and Stock Options, Chapter 22, California Estate Planning, CEB (2003)

Professional, Business, and Civic Affiliations

State Bar of California

Other Career Experience

O'Melveny & Myers, LLP, Counsel
Wyman Bautzer Kuchel & Silbert
Kindel & Anderson