Internet Explorer Broker Process – IELOWUTIL.EXE
Ielowutil.exe installs with Internet Explorer 8.x. It is the broker process that handles operations which require processing at a Low Integrity level. For example, it can allow cookies to be shared across different integrity levels. It was created to solve some of the problems and limitations of Internet Explorer 7 running in protected mode under Windows Vista. We'd recommend leaving this file in place.
Safe
Microsoft