diff --git a/build.gradle.kts b/build.gradle.kts
index 76231af9530..8c88864ddc9 100644
--- a/build.gradle.kts
+++ b/build.gradle.kts
@@ -238,6 +238,7 @@ val fe10CompilerModules = arrayOf(
     ":compiler:frontend:cfg",
     ":compiler:ir.psi2ir",
     ":compiler:backend.jvm",
+    ":compiler:backend.jvm.lower",
     ":compiler:backend.jvm:backend.jvm.entrypoint",
     ":compiler:backend.js",
     ":compiler:backend.wasm",
diff --git a/compiler/cli/build.gradle.kts b/compiler/cli/build.gradle.kts
index 1cf599e0ced..50d0faabd3c 100644
--- a/compiler/cli/build.gradle.kts
+++ b/compiler/cli/build.gradle.kts
@@ -12,6 +12,7 @@ dependencies {
     compile(project(":compiler:backend-common"))
     compile(project(":compiler:backend"))
     compile(project(":compiler:backend.jvm"))
+    implementation(project(":compiler:backend.jvm.lower"))
     implementation(project(":compiler:backend.jvm:backend.jvm.entrypoint"))
     compile(project(":compiler:ir.backend.common"))
     compile(project(":compiler:light-classes"))
diff --git a/compiler/ir/backend.jvm/build.gradle.kts b/compiler/ir/backend.jvm/build.gradle.kts
index 1a1d5e670a0..1dfcd114ca3 100644
--- a/compiler/ir/backend.jvm/build.gradle.kts
+++ b/compiler/ir/backend.jvm/build.gradle.kts
@@ -11,7 +11,6 @@ dependencies {
     api(project(":compiler:backend.common.jvm"))
     compileOnly(project(":compiler:ir.tree.impl"))
     compileOnly(intellijCoreDep()) { includeJars("intellij-core", "asm-all", "guava", rootProject = rootProject) }
-    compileOnly(intellijDep()) { includeJars("trove4j", rootProject = rootProject) }
 }
 
 sourceSets {
diff --git a/compiler/ir/backend.jvm/entrypoint/build.gradle.kts b/compiler/ir/backend.jvm/entrypoint/build.gradle.kts
index 342afe05a7d..867363d4895 100644
--- a/compiler/ir/backend.jvm/entrypoint/build.gradle.kts
+++ b/compiler/ir/backend.jvm/entrypoint/build.gradle.kts
@@ -8,6 +8,7 @@ dependencies {
     api(project(":compiler:backend.jvm"))
     api(project(":compiler:ir.tree.impl"))
     api(project(":compiler:ir.serialization.jvm"))
+    implementation(project(":compiler:backend.jvm.lower"))
     compileOnly(intellijCoreDep()) { includeJars("intellij-core", rootProject = rootProject) }
 }
 
diff --git a/compiler/ir/backend.jvm/lower/build.gradle.kts b/compiler/ir/backend.jvm/lower/build.gradle.kts
new file mode 100644
index 00000000000..157456841d7
--- /dev/null
+++ b/compiler/ir/backend.jvm/lower/build.gradle.kts
@@ -0,0 +1,20 @@
+plugins {
+    kotlin("jvm")
+    id("jps-compatible")
+}
+
+dependencies {
+    api(project(":compiler:ir.tree"))
+    api(project(":compiler:ir.backend.common"))
+    api(project(":compiler:backend.jvm"))
+    implementation(project(":compiler:ir.tree.impl"))
+    compileOnly(intellijCoreDep()) { includeJars("intellij-core", rootProject = rootProject) }
+    compileOnly(intellijDep()) { includeJars("trove4j", rootProject = rootProject) }
+}
+
+sourceSets {
+    "main" {
+        projectDefault()
+    }
+    "test" {}
+}
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmLower.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLower.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmLower.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLower.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AddContinuationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AddContinuationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AddContinuationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AddContinuationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AdditionalClassAnnotationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AdditionalClassAnnotationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AdditionalClassAnnotationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AdditionalClassAnnotationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AnnotationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AnnotationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AnnotationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AnnotationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AnonymousObjectSuperConstructorLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AnonymousObjectSuperConstructorLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AnonymousObjectSuperConstructorLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AnonymousObjectSuperConstructorLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AssertionLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AssertionLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/AssertionLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/AssertionLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt
similarity index 99%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt
index eb0e0a940c0..73514ac78d3 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt
+++ b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/BridgeLowering.kt
@@ -275,7 +275,7 @@ internal class BridgeLowering(val context: JvmBackendContext) : FileLoweringPass
 
             // Deal with existing function that override special bridge methods.
             if (!irFunction.isFakeOverride && specialBridge.methodInfo != null) {
-                irFunction.rewriteSpecialMethodBody(targetMethod, specialBridge.signature, specialBridge.methodInfo)
+                irFunction.rewriteSpecialMethodBody(targetMethod, specialBridge.signature, specialBridge.methodInfo!!)
             }
 
             // For generic special bridge methods we need to generate bridges for generic overrides coming from Java or Kotlin interfaces.
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/BytecodeInliningPreparationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/BytecodeInliningPreparationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/BytecodeInliningPreparationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/BytecodeInliningPreparationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CollectionStubMethodLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/CollectionStubMethodLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CollectionStubMethodLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/CollectionStubMethodLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ConstLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ConstLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ConstLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ConstLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/EnumClassLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/EnumClassLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/EnumClassLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/EnumClassLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FakeInliningLocalVariablesLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FakeInliningLocalVariablesLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FakeInliningLocalVariablesLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FakeInliningLocalVariablesLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FileClassLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FileClassLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FileClassLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FileClassLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionNVarargBridgeLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionNVarargBridgeLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionNVarargBridgeLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionNVarargBridgeLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionReferenceLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionReferenceLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionReferenceLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/FunctionReferenceLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/GenerateMultifileFacades.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/GenerateMultifileFacades.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/GenerateMultifileFacades.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/GenerateMultifileFacades.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InheritedDefaultMethodsOnClassesLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InheritedDefaultMethodsOnClassesLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InheritedDefaultMethodsOnClassesLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InheritedDefaultMethodsOnClassesLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableReferenceToLambda.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableReferenceToLambda.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableReferenceToLambda.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableReferenceToLambda.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InterfaceLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InterfaceLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InterfaceLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/InterfaceLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmAnnotationImplementationTransformer.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmAnnotationImplementationTransformer.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmAnnotationImplementationTransformer.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmAnnotationImplementationTransformer.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmArgumentNullabilityAssertionsLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmArgumentNullabilityAssertionsLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmArgumentNullabilityAssertionsLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmArgumentNullabilityAssertionsLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultArgumentStubGenerator.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultArgumentStubGenerator.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultArgumentStubGenerator.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultArgumentStubGenerator.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultConstructorLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultConstructorLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultConstructorLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultConstructorLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultParameterInjector.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultParameterInjector.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultParameterInjector.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmDefaultParameterInjector.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInlineClassLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInlineClassLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInlineClassLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInlineClassLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInventNamesForLocalClasses.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInventNamesForLocalClasses.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInventNamesForLocalClasses.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmInventNamesForLocalClasses.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmLocalClassPopupLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmLocalClassPopupLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmLocalClassPopupLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmLocalClassPopupLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOptimizationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOptimizationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOptimizationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOptimizationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOverloadsAnnotationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOverloadsAnnotationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOverloadsAnnotationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmOverloadsAnnotationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmPropertiesLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmPropertiesLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmPropertiesLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmPropertiesLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmSingleAbstractMethodLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmSingleAbstractMethodLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmSingleAbstractMethodLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmSingleAbstractMethodLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStandardLibraryBuiltInsLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStandardLibraryBuiltInsLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStandardLibraryBuiltInsLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStandardLibraryBuiltInsLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStaticAnnotationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStaticAnnotationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStaticAnnotationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStaticAnnotationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStringConcatenationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStringConcatenationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStringConcatenationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmStringConcatenationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmTailrecLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmTailrecLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/JvmTailrecLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/JvmTailrecLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MainMethodGenerationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MainMethodGenerationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MainMethodGenerationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MainMethodGenerationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MakePropertyDelegateMethodsStaticLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MakePropertyDelegateMethodsStaticLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MakePropertyDelegateMethodsStaticLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MakePropertyDelegateMethodsStaticLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MappedEnumWhenLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MappedEnumWhenLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MappedEnumWhenLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MappedEnumWhenLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt
similarity index 99%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt
index 28d30dbc5a4..67dc6bf1ace 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt
+++ b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/MoveCompanionObjectFieldsLowering.kt
@@ -95,7 +95,7 @@ private class MoveOrCopyCompanionObjectFieldsLowering(val context: JvmBackendCon
     private val IrProperty.hasPublicVisibility: Boolean
         get() = !DescriptorVisibilities.isPrivate(visibility) && visibility != DescriptorVisibilities.PROTECTED
 
-    private fun makeAnonymousInitializerStatic(oldInitializer: IrAnonymousInitializer, newParent: IrClass) =
+    private fun makeAnonymousInitializerStatic(oldInitializer: IrAnonymousInitializer, newParent: IrClass): IrAnonymousInitializer =
         with(oldInitializer) {
             val oldParent = parentAsClass
             val newSymbol = IrAnonymousInitializerSymbolImpl(newParent.symbol)
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ObjectClassLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ObjectClassLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ObjectClassLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ObjectClassLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PolymorphicSignatureLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PolymorphicSignatureLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PolymorphicSignatureLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PolymorphicSignatureLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ProcessOptionalAnnotations.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ProcessOptionalAnnotations.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ProcessOptionalAnnotations.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ProcessOptionalAnnotations.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceDelegationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceDelegationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceDelegationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceDelegationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/PropertyReferenceLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/RenameFieldsLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/RenameFieldsLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/RenameFieldsLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/RenameFieldsLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/RepeatedAnnotationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/RepeatedAnnotationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/RepeatedAnnotationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/RepeatedAnnotationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ReplaceKFunctionInvokeWithFunctionInvoke.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ReplaceKFunctionInvokeWithFunctionInvoke.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ReplaceKFunctionInvokeWithFunctionInvoke.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ReplaceKFunctionInvokeWithFunctionInvoke.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ResolveInlineCalls.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ResolveInlineCalls.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ResolveInlineCalls.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ResolveInlineCalls.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt
similarity index 99%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt
index b6c3c819b01..6ef2fc04666 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt
+++ b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ScriptLowering.kt
@@ -243,7 +243,7 @@ private class ScriptsToClassesLowering(val context: JvmBackendContext) {
 
     private fun IrClass.addSimplePropertyFrom(
         from: IrValueDeclaration,
-        initializer: IrExpressionBodyImpl? = null
+        initializer: IrExpressionBody? = null
     ) {
         addProperty {
             updateFrom(from)
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SerializeIrPhase.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SerializeIrPhase.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SerializeIrPhase.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SerializeIrPhase.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SingletonReferencesLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SingletonReferencesLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SingletonReferencesLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SingletonReferencesLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticCallableReferenceLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticCallableReferenceLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticCallableReferenceLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticCallableReferenceLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticDefaultFunctionLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticDefaultFunctionLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticDefaultFunctionLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticDefaultFunctionLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticInitializersLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticInitializersLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/StaticInitializersLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/StaticInitializersLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SuspendLambdaLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SuspendLambdaLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SuspendLambdaLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SuspendLambdaLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SyntheticAccessorLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SyntheticAccessorLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/SyntheticAccessorLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/SyntheticAccessorLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TailCallOptimizationLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TailCallOptimizationLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TailCallOptimizationLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TailCallOptimizationLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ToArrayLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ToArrayLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/ToArrayLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/ToArrayLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TypeAliasAnnotationMethodsLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TypeAliasAnnotationMethodsLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TypeAliasAnnotationMethodsLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TypeAliasAnnotationMethodsLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TypeOperatorLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TypeOperatorLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/TypeOperatorLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/TypeOperatorLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/VarargLowering.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/VarargLowering.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/VarargLowering.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/VarargLowering.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/indy/LambdaMetafactoryArguments.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/indy/LambdaMetafactoryArguments.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/indy/LambdaMetafactoryArguments.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/indy/LambdaMetafactoryArguments.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/indy/SamDelegatingLambdaBlock.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/indy/SamDelegatingLambdaBlock.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/indy/SamDelegatingLambdaBlock.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/indy/SamDelegatingLambdaBlock.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/irValidation.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/irValidation.kt
similarity index 100%
rename from compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/irValidation.kt
rename to compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/lower/irValidation.kt
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/InlineClassAbi.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/InlineClassAbi.kt
index 5bfab9a496c..c629ed23f7b 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/InlineClassAbi.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/InlineClassAbi.kt
@@ -37,7 +37,7 @@ object InlineClassAbi {
      * Unwraps inline class types to their underlying representation.
      * Returns null if the type cannot be unboxed.
      */
-    internal fun unboxType(type: IrType): IrType? {
+    fun unboxType(type: IrType): IrType? {
         val klass = type.classOrNull?.owner ?: return null
         val representation = klass.inlineClassRepresentation ?: return null
 
@@ -118,24 +118,24 @@ object InlineClassAbi {
         get() = (this as IrSimpleFunction).correspondingPropertySymbol!!.owner.name
 }
 
-internal val IrType.requiresMangling: Boolean
+val IrType.requiresMangling: Boolean
     get() {
         val irClass = erasedUpperBound
         return irClass.isInline && irClass.fqNameWhenAvailable != StandardNames.RESULT_FQ_NAME
     }
 
-internal val IrFunction.fullValueParameterList: List<IrValueParameter>
+val IrFunction.fullValueParameterList: List<IrValueParameter>
     get() = listOfNotNull(extensionReceiverParameter) + valueParameters
 
-internal val IrFunction.hasMangledParameters: Boolean
+val IrFunction.hasMangledParameters: Boolean
     get() = dispatchReceiverParameter != null && parentAsClass.isInline ||
             fullValueParameterList.any { it.type.requiresMangling } ||
             (this is IrConstructor && constructedClass.isInline)
 
-internal val IrFunction.hasMangledReturnType: Boolean
+val IrFunction.hasMangledReturnType: Boolean
     get() = returnType.isInlineClassType() && parentClassOrNull?.isFileClass != true
 
-internal val IrClass.inlineClassFieldName: Name
+val IrClass.inlineClassFieldName: Name
     get() = (inlineClassRepresentation ?: error("Not an inline class: ${render()}")).underlyingPropertyName
 
 val IrFunction.isInlineClassFieldGetter: Boolean
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmBackendContext.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmBackendContext.kt
index 7f0d1a1107a..6c4ff76acfc 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmBackendContext.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/JvmBackendContext.kt
@@ -65,8 +65,8 @@ class JvmBackendContext(
     val typeMapper = IrTypeMapper(this)
     val methodSignatureMapper = MethodSignatureMapper(this)
 
-    internal val innerClassesSupport = JvmInnerClassesSupport(irFactory)
-    internal val cachedDeclarations = JvmCachedDeclarations(
+    val innerClassesSupport = JvmInnerClassesSupport(irFactory)
+    val cachedDeclarations = JvmCachedDeclarations(
         this, generatorExtensions.cachedFields
     )
 
@@ -82,27 +82,27 @@ class JvmBackendContext(
 
     private val localClassType = ConcurrentHashMap<IrAttributeContainer, Type>()
 
-    internal fun getLocalClassType(container: IrAttributeContainer): Type? =
+    fun getLocalClassType(container: IrAttributeContainer): Type? =
         localClassType[container.attributeOwnerId]
 
-    internal fun putLocalClassType(container: IrAttributeContainer, value: Type) {
+    fun putLocalClassType(container: IrAttributeContainer, value: Type) {
         localClassType[container.attributeOwnerId] = value
     }
 
-    internal val isEnclosedInConstructor = ConcurrentHashMap.newKeySet<IrAttributeContainer>()
+    val isEnclosedInConstructor = ConcurrentHashMap.newKeySet<IrAttributeContainer>()
 
     internal val classCodegens = ConcurrentHashMap<IrClass, ClassCodegen>()
 
     val localDelegatedProperties = ConcurrentHashMap<IrAttributeContainer, List<IrLocalDelegatedPropertySymbol>>()
 
-    internal val multifileFacadesToAdd = mutableMapOf<JvmClassName, MutableList<IrClass>>()
+    val multifileFacadesToAdd = mutableMapOf<JvmClassName, MutableList<IrClass>>()
     val multifileFacadeForPart = mutableMapOf<IrClass, JvmClassName>()
-    internal val multifileFacadeClassForPart = mutableMapOf<IrClass, IrClass>()
-    internal val multifileFacadeMemberToPartMember = mutableMapOf<IrSimpleFunction, IrSimpleFunction>()
+    val multifileFacadeClassForPart = mutableMapOf<IrClass, IrClass>()
+    val multifileFacadeMemberToPartMember = mutableMapOf<IrSimpleFunction, IrSimpleFunction>()
 
-    internal val hiddenConstructors = ConcurrentHashMap<IrConstructor, IrConstructor>()
+    val hiddenConstructors = ConcurrentHashMap<IrConstructor, IrConstructor>()
 
-    internal val collectionStubComputer = CollectionStubComputer(this)
+    val collectionStubComputer = CollectionStubComputer(this)
 
     private val overridesWithoutStubs = HashMap<IrSimpleFunction, List<IrSimpleFunctionSymbol>>()
 
@@ -113,8 +113,8 @@ class JvmBackendContext(
     fun getOverridesWithoutStubs(function: IrSimpleFunction): List<IrSimpleFunctionSymbol> =
         overridesWithoutStubs.getOrElse(function) { function.overriddenSymbols }
 
-    internal val bridgeLoweringCache = BridgeLoweringCache(this)
-    internal val functionsWithSpecialBridges: MutableSet<IrFunction> = ConcurrentHashMap.newKeySet()
+    val bridgeLoweringCache = BridgeLoweringCache(this)
+    val functionsWithSpecialBridges: MutableSet<IrFunction> = ConcurrentHashMap.newKeySet()
 
     override var inVerbosePhase: Boolean = false // TODO: needs parallelizing
 
@@ -130,7 +130,7 @@ class JvmBackendContext(
 
     val inlineClassReplacements = MemoizedInlineClassReplacements(state.functionsWithInlineClassReturnTypesMangled, irFactory, this)
 
-    internal val continuationClassesVarsCountByType: MutableMap<IrAttributeContainer, Map<Type, Int>> = hashMapOf()
+    val continuationClassesVarsCountByType: MutableMap<IrAttributeContainer, Map<Type, Int>> = hashMapOf()
 
     val inlineMethodGenerationLock = Any()
 
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/MemoizedInlineClassReplacements.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/MemoizedInlineClassReplacements.kt
index 805c6c8ebf7..67263564ba2 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/MemoizedInlineClassReplacements.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/MemoizedInlineClassReplacements.kt
@@ -44,7 +44,7 @@ class MemoizedInlineClassReplacements(
     private val storageManager = LockBasedStorageManager("inline-class-replacements")
     private val propertyMap = ConcurrentHashMap<IrPropertySymbol, IrProperty>()
 
-    internal val originalFunctionForStaticReplacement: MutableMap<IrFunction, IrFunction> = ConcurrentHashMap()
+    val originalFunctionForStaticReplacement: MutableMap<IrFunction, IrFunction> = ConcurrentHashMap()
     internal val originalFunctionForMethodReplacement: MutableMap<IrFunction, IrFunction> = ConcurrentHashMap()
 
     /**
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/BridgeLoweringCache.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/BridgeLoweringCache.kt
index 13ebb7b0605..cb03f005a9a 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/BridgeLoweringCache.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/BridgeLoweringCache.kt
@@ -18,7 +18,7 @@ import org.jetbrains.kotlin.name.Name
 import org.jetbrains.org.objectweb.asm.commons.Method
 import java.util.concurrent.ConcurrentHashMap
 
-internal class BridgeLoweringCache(private val context: JvmBackendContext) {
+class BridgeLoweringCache(private val context: JvmBackendContext) {
     private val specialBridgeMethods = SpecialBridgeMethods(context)
 
     // TODO: consider moving this cache out to the backend context and using it everywhere throughout the codegen.
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/CollectionStubComputer.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/CollectionStubComputer.kt
index 767bcd4fc15..38dc114ceaa 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/CollectionStubComputer.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/caches/CollectionStubComputer.kt
@@ -17,7 +17,7 @@ import org.jetbrains.kotlin.ir.util.isFromJava
 import org.jetbrains.kotlin.ir.util.parentAsClass
 import java.util.concurrent.ConcurrentHashMap
 
-internal class CollectionStubComputer(val context: JvmBackendContext) {
+class CollectionStubComputer(val context: JvmBackendContext) {
     private class LazyStubsForCollectionClass(
         override val readOnlyClass: IrClassSymbol,
         override val mutableClass: IrClassSymbol
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/AnnotationCodegen.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/AnnotationCodegen.kt
index 952d821d1ae..baf06478bbe 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/AnnotationCodegen.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/AnnotationCodegen.kt
@@ -450,7 +450,7 @@ private fun isBareTypeParameterWithNullableUpperBound(type: IrType): Boolean {
 
 private val RETENTION_PARAMETER_NAME = Name.identifier("value")
 
-internal fun IrClass.getAnnotationRetention(): KotlinRetention? {
+fun IrClass.getAnnotationRetention(): KotlinRetention? {
     val retentionArgument =
         getAnnotation(StandardNames.FqNames.retention)?.getValueArgument(RETENTION_PARAMETER_NAME)
                 as? IrGetEnumValue ?: return null
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/CoroutineCodegen.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/CoroutineCodegen.kt
index e1024ff616f..7e1e9c15a6e 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/CoroutineCodegen.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/CoroutineCodegen.kt
@@ -108,7 +108,7 @@ internal fun IrFunction.continuationClass(): IrClass? =
     (body as? IrBlockBody)?.statements?.find { it is IrClass && it.origin == JvmLoweredDeclarationOrigin.CONTINUATION_CLASS }
             as IrClass?
 
-internal fun IrFunction.continuationParameter(): IrValueParameter? = when {
+fun IrFunction.continuationParameter(): IrValueParameter? = when {
     isInvokeSuspendOfLambda() || isInvokeSuspendForInlineOfLambda() -> dispatchReceiverParameter
     else -> valueParameters.singleOrNull { it.origin == JvmLoweredDeclarationOrigin.CONTINUATION_CLASS }
 }
@@ -120,7 +120,7 @@ private fun IrFunction.isInvokeSuspendForInlineOfLambda(): Boolean =
     origin == JvmLoweredDeclarationOrigin.FOR_INLINE_STATE_MACHINE_TEMPLATE
             && parentAsClass.origin == JvmLoweredDeclarationOrigin.SUSPEND_LAMBDA
 
-internal fun IrFunction.isInvokeSuspendOfContinuation(): Boolean =
+fun IrFunction.isInvokeSuspendOfContinuation(): Boolean =
     name.asString() == INVOKE_SUSPEND_METHOD_NAME && parentAsClass.origin == JvmLoweredDeclarationOrigin.CONTINUATION_CLASS
 
 private fun IrFunction.isInvokeOfSuspendCallableReference(): Boolean =
@@ -155,7 +155,7 @@ private val BRIDGE_ORIGINS = setOf(
 internal fun IrFunction.isNonBoxingSuspendDelegation(): Boolean =
     origin in BRIDGE_ORIGINS || isMultifileBridge() || isBridgeToSuspendImplMethod()
 
-internal fun IrFunction.shouldContainSuspendMarkers(): Boolean = !isNonBoxingSuspendDelegation() &&
+fun IrFunction.shouldContainSuspendMarkers(): Boolean = !isNonBoxingSuspendDelegation() &&
         // These functions also contain a single `suspend` tail call, but if it returns an unboxed inline class value,
         // the return of it should be checked for a suspension and potentially boxed to satisfy an interface.
         origin != IrDeclarationOrigin.DELEGATED_MEMBER &&
@@ -163,7 +163,7 @@ internal fun IrFunction.shouldContainSuspendMarkers(): Boolean = !isNonBoxingSus
         !isInvokeOfSuspendCallableReference() &&
         !isStaticInlineClassReplacementDelegatingCall()
 
-internal fun IrFunction.hasContinuation(): Boolean = isInvokeSuspendOfLambda() ||
+fun IrFunction.hasContinuation(): Boolean = isInvokeSuspendOfLambda() ||
         isSuspend && shouldContainSuspendMarkers() &&
         // These are templates for the inliner; the continuation is borrowed from the caller method.
         !isEffectivelyInlineOnly() &&
@@ -171,7 +171,7 @@ internal fun IrFunction.hasContinuation(): Boolean = isInvokeSuspendOfLambda() |
         origin != JvmLoweredDeclarationOrigin.FOR_INLINE_STATE_MACHINE_TEMPLATE &&
         origin != JvmLoweredDeclarationOrigin.FOR_INLINE_STATE_MACHINE_TEMPLATE_CAPTURES_CROSSINLINE
 
-internal fun IrExpression?.isReadOfCrossinline(): Boolean = when (this) {
+fun IrExpression?.isReadOfCrossinline(): Boolean = when (this) {
     is IrGetValue -> (symbol.owner as? IrValueParameter)?.isCrossinline == true
     is IrGetField -> symbol.owner.origin == LocalDeclarationsLowering.DECLARATION_ORIGIN_FIELD_FOR_CROSSINLINE_CAPTURED_VALUE
     else -> false
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/MethodSignatureMapper.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/MethodSignatureMapper.kt
index bc55ebf98b1..08eed1a3330 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/MethodSignatureMapper.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/MethodSignatureMapper.kt
@@ -308,7 +308,7 @@ class MethodSignatureMapper(private val context: JvmBackendContext) {
 
     // Boxing is only necessary for 'remove(E): Boolean' of a MutableCollection<Int> implementation.
     // Otherwise this method might clash with 'remove(I): E' defined in the java.util.List JDK interface (mapped to kotlin 'removeAt').
-    internal fun shouldBoxSingleValueParameterForSpecialCaseOfRemove(irFunction: IrFunction): Boolean {
+    fun shouldBoxSingleValueParameterForSpecialCaseOfRemove(irFunction: IrFunction): Boolean {
         if (irFunction !is IrSimpleFunction) return false
         if (irFunction.name.asString() != "remove" && !irFunction.name.asString().startsWith("remove-")) return false
         if (irFunction.isFromJava()) return false
@@ -425,7 +425,7 @@ class MethodSignatureMapper(private val context: JvmBackendContext) {
         return null
     }
 
-    internal fun mapCalleeToAsmMethod(function: IrSimpleFunction, isSuperCall: Boolean = false): Method =
+    fun mapCalleeToAsmMethod(function: IrSimpleFunction, isSuperCall: Boolean = false): Method =
         mapAsmMethod(findSuperDeclaration(function, isSuperCall))
 
     // Copied from KotlinTypeMapper.findSuperDeclaration.
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrInlineReferenceLocator.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrInlineReferenceLocator.kt
index 246d685b5c6..31a55dd299f 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrInlineReferenceLocator.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrInlineReferenceLocator.kt
@@ -16,7 +16,7 @@ import org.jetbrains.kotlin.ir.expressions.IrFunctionAccessExpression
 import org.jetbrains.kotlin.ir.expressions.IrFunctionReference
 import org.jetbrains.kotlin.ir.visitors.IrElementVisitor
 
-internal open class IrInlineReferenceLocator(private val context: JvmBackendContext) : IrElementVisitor<Unit, IrDeclaration?> {
+open class IrInlineReferenceLocator(private val context: JvmBackendContext) : IrElementVisitor<Unit, IrDeclaration?> {
     override fun visitElement(element: IrElement, data: IrDeclaration?) {
         element.acceptChildren(this, data)
     }
diff --git a/compiler/tests-common-new/build.gradle.kts b/compiler/tests-common-new/build.gradle.kts
index 71751c43f44..265945e286b 100644
--- a/compiler/tests-common-new/build.gradle.kts
+++ b/compiler/tests-common-new/build.gradle.kts
@@ -9,6 +9,7 @@ dependencies {
     testApi(project(":compiler:fir:entrypoint"))
     testApi(project(":compiler:cli"))
     testImplementation(project(":compiler:ir.tree.impl"))
+    testImplementation(project(":compiler:backend.jvm.lower"))
     testImplementation(project(":compiler:backend.jvm:backend.jvm.entrypoint"))
     testImplementation(intellijCoreDep()) { includeJars("intellij-core") }
 
diff --git a/settings.gradle b/settings.gradle
index feb81abb0e9..890845cba6f 100644
--- a/settings.gradle
+++ b/settings.gradle
@@ -116,6 +116,7 @@ include ":benchmarks",
         ":compiler:backend.js",
         ":compiler:backend.wasm",
         ":compiler:backend.jvm",
+        ":compiler:backend.jvm.lower",
         ":compiler:backend.jvm:backend.jvm.entrypoint",
         ":compiler:backend-common",
         ":compiler:backend",
@@ -538,6 +539,7 @@ project(':compiler:ir.backend.common').projectDir = "$rootDir/compiler/ir/backen
 project(':compiler:backend.js').projectDir = "$rootDir/compiler/ir/backend.js" as File
 project(':compiler:backend.wasm').projectDir = "$rootDir/compiler/ir/backend.wasm" as File
 project(':compiler:backend.jvm').projectDir = "$rootDir/compiler/ir/backend.jvm" as File
+project(':compiler:backend.jvm.lower').projectDir = "$rootDir/compiler/ir/backend.jvm/lower" as File
 project(':compiler:backend.jvm:backend.jvm.entrypoint').projectDir = "$rootDir/compiler/ir/backend.jvm/entrypoint" as File
 project(':compiler:ir.serialization.common').projectDir = "$rootDir/compiler/ir/serialization.common" as File
 project(':compiler:ir.serialization.jvm').projectDir = "$rootDir/compiler/ir/serialization.jvm" as File