Sarah Lowe focuses her practice on employee benefits, with an emphasis in the areas of qualified plans, related ERISA fiduciary issues and pension plan investments. She regularly reviews and negotiates provisions of pension plan investments on behalf of large pension funds, including hedge funds and other alternative investments. She also routinely assists structuring private investment funds and their portfolio investments so that they avoid being subject to ERISA fiduciary rules. As part of her practice, she regularly advises clients on compliance with ERISA's rules regarding fiduciary duties and prohibited transactions.

Ms. Lowe has provided counsel to and negotiated on behalf of clients regarding employee benefit issues in connection with mergers, acquisitions, dispositions and other business transactions. She has also researched and advised public and private employer clients regarding issues related to design, preparation, communication, administration and operation of qualified plans and the related funding vehicles, including pension and profit sharing plans, 401(k) plans, rabbi trusts, and cafeteria plans.

Professional & Community Activities

American Bar Association, Member

Marron House, Board Member and Pro Bono Counselor

Refugee Family Services, Legal Committee, Member

St. Andrew’s-Sewanee School, Board of Trustees, Member (2017-2020)


  • University of Miami School of Law, J.D. (1997)
    magna cum laude
  • University of Minnesota, B.A., Political Science
  • Bard College, Sociology

Bar Admissions

  • Not Licensed in California
  • Georgia

Who We Are

Suite 2800, 1100 Peachtree Street NE
Atlanta, GA, 30309-4528
t +1 404.815.6517
f +1 404.541.3448

Sarah N. Lowe

Experience Highlights

ERISA asset management for an agricultural company
Advised in-house counsel and its investment team of an agricultural company regarding the alternative investments and separate investment management more
Tax efficient investing plan for a Fortune 100 subsidiary
Represented a major Fortune 100 subsidiary to utilize its net operating losses in connection with certain investments to offset taxable more
ERISA asset management for a large financial institution
Assisted a large financial institution with all aspects of a transaction to enhance the anticipated long-term return of its pension plan by a private more
Multi-million dollar contribution of qualifying real estate to pension plan transaction
Successfully closed on a multi-million dollar contribution of qualifying real estate to pension plan. The transaction involved hiring and monitoring more