Stephen J. Lowney

Foster Swift Collins & Smith PC

$ $$$

South Washington Square 313
Lansing 48933 MI US

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.

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.


  • Thomas M. Cooley Law School, J.D., 1985, cum laude
  • Northern Michigan University, B.A., 1980, cum laude

Bar and Court Admissions:

  • Michigan



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South Washington Square 313
Lansing 48933 MI US
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