Sylvester Low
In Memory of
Sylvester DeLamar
Low
1920 -
2014

Obituary for Sylvester DeLamar Low

Sylvester DeLamar “Del” Low, 94, passed away peacefully on Tuesday, November 4, 2014 at his home in Roanoke, Virginia.

Del was born on September 10, 1920 in Cardston, Alberta, Canada, the second son and youngest child of Sylvester Wilford Low and Eathel Blanche Olson Low. He grew up surrounded by family and enjoyed loving associations with his many aunts, uncles, and cousins.

After completion of his grammar and high school education in Canada, Del enrolled in the LDS Business College in Salt Lake City, Utah, where he studied typing, shorthand (which served him well throughout his life), bookkeeping, and other business skills, graduating in August 1938. In the fall of 1939, he enrolled in the University of Utah to study business and accounting. In the fall of 1942, under a wartime admission policy, Del entered Harvard Business School’s graduate program, even though he had yet to receive his undergraduate degree. During that fall, Harvard informed its students that at the end of that academic year, the school would be closed and turned over the U.S. Navy for use as its supply corps school. Brokenhearted at not being able to complete his studies at Harvard, he returned to the University of Utah where he graduated with a Bachelor of Arts degree in accounting on June 8, 1943, receiving many honors and academic awards.

Del married LaRee Wilde on December 16, 1943 in the Cardston, Alberta Temple of the Church of Jesus Christ of Latter-day Saints (LDS). Following a honeymoon in Salt Lake City, the young couple moved to Calgary, Alberta where Del began his accounting career with a firm of Chartered Accountants. Due to economic considerations, Del and LaRee immigrated to the United States in 1945, first residing in Salt Lake City, Utah. In 1947, they moved to Boise, Idaho where Del established a successful accounting practice that became Low, Viehweg, Hill & Grow, later merging with Touche, Ross, Bailey & Smart, one of the then Big 8 accounting firms. That action provided opportunities for Del to hold leadership positions at the upper management level of the firm, including sitting on the firm’s Board of Directors. A true pioneer in the practice of public accounting, Del became the 153rd Public Accountant ever licensed in the state of Utah and the 75th in Idaho. In addition to his work responsibilities, he served as President of the Idaho Society of Certified Public Accountants, was heavily involved in the operations of the Mountain States Institute of C.P.A’s, and held a position on the board of directors of the American Institute of C.P.A’s. Del often said that practicing accounting in Idaho was a real challenge - there were so few people in the state that he had to make a client out of every jackrabbit hiding in the sagebrush in order to maintain a profitable operation. That being true, Del developed a practice that took him to all 50 states and several locations overseas.

Del was a lifelong member of the LDS Church and fulfilled many church responsibilities, including serving as a trainer in the Seattle LDS Temple. Additionally, he was a member of Rotary International and served on numerous civic, charitable, artistic, and advisory boards, including 25 years on the advisory board of the business school at his alma mater, the University of Utah.

Del was preceded in death by his loving wife of 62 years, LaRee; his only sibling, Denver; and his son-in-law, John Peace. He is survived by his children, Miriam Peace, Cheryl Anderson, Dixon Low, and Elaine Karstens and husband, John; as well as his nine grandchildren and six great-grandchildren.

Del’s family wishes to specifically thank Linnette Petersen, Tracy Ritter, and the many dedicated caregivers from Visiting Angels, Gentle Shepherd Hospice, and Good Samaritan Hospice for their kind and loving care of our beloved father.

Funeral services will be held at the Salem Ward Chapel of the Church of Jesus Christ of Latter-day Saints at 6311 Wayburn Drive on Saturday, November 8, at 2 p.m. The family will receive friends from 12 Noon through 1:30 p.m. prior to the service. Burial will take place in Boise, Idaho.

In lieu of flowers, the family suggests contributions to any of the following: the David Eccles School of Business at the University of Utah, Attn: Carolyn Buma, 1655 E. Campus Center Drive, Salt Lake City, Utah 84112; the Boys & Girls Clubs of Southwest Virginia, 1714 9th Street, S.E., Roanoke, Virginia 24013; the Blue Ridge Mountains Council of the Boy Scouts of America, 2131 Valley View Boulevard, Roanoke, Virginia 24012; or the charity of your choice.

The Low family is being served by John M. Oakey & Son Funeral Home in Salem, 540-389-5441.
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