Education
Thomas M. Cooley Law School, J.D., 1985, cum laude
Northern Michigan University, B.A., 1980, cum laude
Bar and Court Admissions
Stephen J. Lowney
Shareholder
Stephen J. Lowney is a shareholder in the Lansing office of Foster Swift and serves as the chair of the Employment, Labor and Benefits Practice Group. Steve’s legal practice is in the business and tax areas, with an emphasis on employee benefits, 401(k) plans, other kinds of deferred contribution plans, employee stock ownership plans (ESOPs) and other forms of equity compensation benefits.
Steve is a long standing member of the National and Michigan Chapter of the ESOP Association, the National Center for Employee Ownership (NCEO) and has served as a past chairperson of the Employee Benefits Committee of the State Bar of Michigan, Taxation Section. He has spoken and written on numerous topics. Steve regularly speaks on ESOP related subjects to local, regional and national organizations and interested groups. Steve frequently serves as an adjunct professor at Thomas M. Cooley Law School in Lansing, Michigan. He has been listed in Best Lawyers in America since 2005. Since 2007, Steve has been selected by his peers for inclusion in the Michigan Super Lawyers listing. Most recently, Steve presented a national webinar for the National Center for Employee Stock Ownership (NCEO) entitled: Running an Effective Board: How Should Trustees and the Board Interact?.
Born in Marquette, Michigan, Steve is a cum laude undergraduate of Northern Michigan University and received his juris doctorate, cum laude, from the Thomas M. Cooley Law School in 1985.
Highlights & Recognitions
AV® Preeminent™ Martindale-Hubbell
Best Lawyers in America (Employee Benefits Law)
Michigan Superlawyers (Employee Benefits/ERISA, Business/Corporate)
News
- 21 Foster Swift Attorneys named to 2011 Michigan Super Lawyers; 4 named Michigan Rising Stars, September 12, 2011
- 18 Foster Swift Lawyers Included on 2010 Super Lawyers List, October 28, 2010
- Nineteen Foster Swift Attorneys Named in 2009 Super Lawyers, September 22, 2009
- Foster Swift Announces 2009 Best Lawyers, August 18, 2009
- Foster Swift Announces 2009 Executive Committee & Practice Group Leader Appointments, February 12, 2009
- Foster Swift Announces 2008 Best Lawyers In America, September 18, 2008
- Foster Swift Announces 2008 Super Lawyers, July 28, 2008
Speaking Engagements
- Defining Roles & Responsibilities of Boards of Directors, Michigan Chapter of the ESOP Association Annual Spring Conference, March 23, 2011
- Workshop: ABC's of ESOPS presented by Steve Lowney, Alpenrose Restaurant: 4 E 8th St, Holland, February 24, 2011
- Michigan Chapter Annual Spring ESOP Conference, Causeway Bay Hotel & Convention Center, Lansing , MI, March 31, 2010
- Getting the Next Generation of Leadership Involved-Sustainability, 2009
- How to Tackle your ESOP Valuation, Michigan Chapter of the ESOP Association, 2009
- Running an Effective Board: How Should Trustees and the Board Interact, National Center for Employee Ownership (NCEO), 2009
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Publications
- ESOP Companies Must Vigilantly Review ESOP Repurchase Obligation, Foster Swift Employment, Labor & Benefits Quarterly, Winter 2011
- Beneficiary Designations Under Qualified Plans, Foster Swift Employment, Labor & Benefits Quarterly, Spring 2011
- Sixth Circuit Prevents Plan Administrator From Correcting Benefit Calculation, Foster Swift Employment, Labor & Benefits Quarterly, Fall 2010
- Innovative Ways of Compensating the Bank Executive, Law Notes, October 1992
Memberships & Affiliations
Industry & Professional Associations:
- Michigan ESOP Chapter, Officer
- The National ESOP Association
- Thomas M. Cooley Law School, Adjunct Professor in Retirement Plans
Community Involvement:
- Hope Lutheran Church, Council Member