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David S. Nows

313 South Washington Square
Lansing, MI 48933-2114
T 517.371.8131
F 517.371.8200


David Nows is a business attorney focusing his practice on general corporate law, start-up ventures, mergers and acquisitions, employee benefits, and tax law. He works in Foster Swift's Lansing office. Since joining the firm, two of David's focal points in his practice have been: (1) matters relating to the far-reaching fiduciary duty regulations under ERISA that were issued by the U.S. Department of Labor in April 2016; and (2) helping entrepreneurs begin their own start-up ventures, and helping international entrepreneurs navigate special issues related to owning a start-up business.

David earned his J.D. from the University of Pennsylvania Law School. David also earned a certificate in Business Management from the Wharton School while at Penn, giving him a crash course on the major decisions business executives must make every day to make their company successful.  Since joining the firm, David earned a certificate from Harvard Business School's "HBX CORe" program, taking classes in Financial Accounting, Economics for Managers, and Business Analytics to better his mastery of client's everyday business law questions.

David currently serves the Lansing community by sitting on the Board of Directors for the non-profit organization Highfields.  David also volunteered a significant portion of his time to the Philadelphia community while in law school by teaching entrepreneurship skills to incarcerated youth through the Urban Ventures Project and teaching legal basics to Philadelphia elementary students through the Street Law program.

During law school, David worked as a Student Counselor at Penn's Entrepreneurship Legal Clinic, where he advised a start-up fashion designer and a philanthropic music school on the legal issues facing their businesses. Additionally, David was an Associate Editor on the University of Pennsylvania Journal of Business Law, where he edited cutting edge academic articles on topics that affect businesses of all types.  In between his first and second year of law school, David also gained legal experience as a law clerk for Michigan State University's Office of the General Counsel.

Prior to law school, David worked in live sports television as an undergraduate at the University of Michigan. David was an Associate Producer for the Big Ten Network's Student U program, broadcasting live Michigan sporting events to a national audience.  David also was the Sports Director and a Producer for WOLV-TV in Ann Arbor, where he produced shows covering the Michigan Football and Basketball teams.


Memberships & Affiliations

Legal Affiliations:
  • State Bar of Michigan
  • American Bar Association
Community Affiliations:
  • Highfields, Board of Directors
  • Central Michigan University New Venture Competition, Mentor and Advisor


Representative Matters

  • Provided advice and revised client materials in light of the Department of Labor Fiduciary Rule as applied to investment advisor advice to retirement investors with respect to: (1) annuity contracts; (2) the Best Interest Contract requirement; (3) the Level Fee Exemption; (4) Trusts and IRAs; (5) Self-Directed IRAs; (6) participant level fee disclosure; (7) trail commissions; (8) the sophisticated party exemption; and (9) governmental plans
  • Provided advice to international entrepreneurs on entity formation, visa issues, and the acquisition of real estate for their start-up venture
  • Advised and counseled client on asset purchase of restaurant equipment for the operation of its restaurant
  • Drafted stock redemption documents for a transaction between a selling shareholder and a corporation
  • Drafted Executive Compensation Plan for high-level employees of a client
  • Advised client on Michigan Uniform Unclaimed Property Act as it applies to unclaimed stock proceeds held by a corporation
  • Advised client wishing to create a deferred compensation plan for employees, providing those employees both short-term and long-term financial incentives
  • Drafted a Summary Plan Document for a multi-employer medical plan covering employees across multiple states
  • Advised client on state licensing requirements for engineers working on Federal contracts
  • Reviewed commercial leases for restaurant space and commercial office space
  • Revised a transfer agent's forms and procedures with respect to book entry shares of publicly-traded stock
  • Drafted employment agreement for physician's practice employing physicians as employees
  • Provided advice on MPPAA rules regarding the interest rates imposed on employers withdrawing from an Employee Benefit Plan
  • Advised client on international tax considerations for a foreign employee with an expiring H1-B visa, who will continue working for the Company from abroad while seeking another visa
  • Provided advice on U.S. tax equalization payments and their effect on taxable income
  • Provided advice to an out of state entity on voluntary disclosures under Michigan tax law



  • Qualified Plan Overpayments: Not all Hope is Lost, Michigan Tax Lawyer, Winter Edition, March 14, 2017

News & Events


Speaking Engagements

  • The Past and Future of Equity Crowdfunding, Global Consortium of Entrepreneurship Centers (GCEC), October 19, 2018
  • The Past and Future of Equity Crowdfunding, Global Consortium of Entrepreneurship Centers (GCEC) Conference, October 19, 2018


University of Pennsylvania Law School, J.D. 2016

University of Michigan, B.A. 2013

The Wharton School, University of Pennsylvania, Certificate in Management, 2015

Bar and Court Admissions


Reasons to Form A Business Entity
Forming A "C" Corporation