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Stephen J. Lowney

Senior Attorney
313 South Washington Square
Lansing, MI 48933-2114
T 517.371.8272; 616.726.2262
F 517.371.8200


Stephen Lowney is a shareholder in the Lansing office of Foster Swift whose legal practice is in the business and tax areas, with an emphasis on employee stock ownership plans (ESOPs), 401(k) plans, other  defined contribution plans and other forms of executive equity compensation benefits.

Steve is a long standing member of the National and Michigan Chapter of the ESOP Association and the National Center for Employee Ownership (NCEO). He is a member of the Executive Committee for the Michigan Chapter of the ESOP Association. He served as a past chairperson of the Employee Benefits Committee of the State Bar of Michigan Taxation Section.

Steve has spoken and written on numerous topics. He regularly speaks on ESOP-related subjects to local, regional and national organizations along with interested groups.

 Steve has served 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 Lawyerslisting from 2007 through 2015. Steve has presented several national webinars for the National Center for Employee Stock Ownership (NCEO).

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.

Honors & Recognitions

Best Lawyers®  2014, 2017 and 2020 Employee Benefits (ERISA) Law "Lawyer of the Year" in Lansing

AV® Preeminent™ Martindale-Hubbell

Best Lawyers in America® 2005-2020 (Employee Benefits (ERISA) Law)

Michigan Super Lawyers 2007-2015 (Employee Benefits/ERISA)


Memberships & Affiliations

Industry & Professional Associations:
  • Founding member of Michigan Chapter of the ESOP Association, Executive Committee member
  • The National ESOP Association
  • Long time member of the National Center for Employee Ownership (NCEO)
  • ACADEMIC POSITION: Thomas M. Cooley Law School, Adjunct Professor in Retirement Plans
Community Involvement:
  • Hope Lutheran Church, Council Member



News & Events

Speaking Engagements

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Employer Services

ESOPs (Employee Stock Ownership Plans): As a Succession Planning Tool


Thomas M. Cooley Law School, J.D., 1985, cum laude

Northern Michigan University, B.A., 1980, cum laude

Bar and Court Admissions