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 currently serves as vice president of the Michigan Chapter of the ESOP Association. He is also 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® 2017 & 2014 Employee Benefits (ERISA) Law "Lawyer of the Year" in Lansing
AV® Preeminent™ Martindale-Hubbell
Best Lawyers in America® 2005-2019 (Employee Benefits (ERISA) Law)
Michigan Super Lawyers 2007-2015 (Employee Benefits/ERISA)
Memberships & Affiliations
Industry & Professional Associations:
- Founding member of Michigan ESOP Chapter, Officer
- 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
- Hope Lutheran Church, Council Member
- Succession Planning: Is an ESOP Right for You?, Greater Lansing Business Monthly, April 2014
- 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
News & Events
- 45 Foster Swift Attorneys Listed in Best Lawyers in America© 2019, August 15, 2018
- 46 Foster Swift Attorneys Named to 2018 Best Lawyers in America®, August 21, 2017
- Eight Foster Swift Attorneys Recognized as Best Lawyers® 2017 "Lawyer of the Year", August 25, 2016
- 21 Foster Swift Attorneys named to 2015 Michigan Super Lawyers and Michigan Rising Stars, September 8, 2015
- 44 Foster Swift Attorneys Named to 2016 Best Lawyers in America® Roster, August 21, 2015
- 2014 Michigan Super Lawyers and Michigan Rising Stars, September 5, 2014
- 45 Foster Swift attorneys named to 2015 Best Lawyers in America® roster, August 19, 2014
- Second Stage ESOP Transactions, The National Center for Employee Ownership, May 26, 2015
- Working with Your Third Party Administrator to Avoid Common Administrative Errors, Michigan Chapter of the The ESOP Association, March 30, 2015
- An Introduction to ESOPs, WEBINAR: The National Center for Employee Ownership, December 2, 2014
- A Look Into A DOL Audit, Michigan Chapter of the ESOP Association, September 25, 2014
- Second-Stage ESOP Transactions, National Center for Employee Ownership (NCEO), March 25, 2014
- ESOP: The Cliffs Notes' Version, Michigan Chapter of the ESOP Association, March 13, 2013
Thomas M. Cooley Law School, J.D., 1985, cum laude
Northern Michigan University, B.A., 1980, cum laude
Bar and Court Admissions