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This document is the notice and proxy statement for the 2005 Annual Meeting of Shareholders of Lowe's Companies, Inc. It provides information on the date, time, and location of the meeting, and includes the agenda which consists of electing three Class I directors, approving an amendment to the Directors' Stock Option Plan, and ratifying the appointment of Deloitte & Touche LLP as the independent accountants. The document provides details on these agenda items to be voted on, in addition to other information such as the board of directors and executive compensation.











































