Stephen J. 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 ESOPs (employee stock ownership plans), 401(k) plans, other kinds of defined contribution plans and other forms of 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 has 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 and 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 Lawyers listing. 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.