J. STEWART BORROW
Senior Associate
(212) 808-7947
J. STEWART BORROW Senior Associate

J. Stewart Borrow is a senior associate in the firm’s New York office. His practice focuses on virtually all aspects of employee benefits law. Stewart’s experience includes drafting language for plan documents to avoid or reduce the likelihood of litigation involving employee benefit plans. He has ERISA and employee benefits legal experience; strong knowledge of employee benefits law and transactions issues, health and welfare, 401(k) and pension plans, and is well versed in legislation and regulatory requirements.

Prior to joining Kelley Drye, Stewart was Senior Employee Benefits Counsel for a large multinational food and beverage corporation. He also served as Assistant General Counsel to a leading global provider of insurance, annuities and employee benefit programs.

Professional Activities

New York City Bar Association – Member of Employee Benefits and Executive Compensation Committee, 2011-2014; chairman, Welfare Plans and Health Care Reform subcommittee, 2011-2012.

Provided tax and ERISA compliance advice and support to clients’ pension, profit-sharing, 401(k), defined benefit, 403(b) and 457(b) retirement plans, executive compensation, including nonqualified deferred compensation plans, welfare plans, including cafeteria plans and voluntary employees’ beneficiary associations, Puerto Rico retirement plans and international employee benefit plans.

Advised on tax and ERISA compliance of company’s institutional retirement plan products, including, but not limited to, maintenance of qualified prototype and specimen 403(b) and 457 plan documents, and compliance of recordkeeping system and procedures with respect to such plans.

About

J. Stewart Borrow is a senior associate in the firm’s New York office. His practice focuses on virtually all aspects of employee benefits law. Stewart’s experience includes drafting language for plan documents to avoid or reduce the likelihood of litigation involving employee benefit plans. He has ERISA and employee benefits legal experience; strong knowledge of employee benefits law and transactions issues, health and welfare, 401(k) and pension plans, and is well versed in legislation and regulatory requirements.

Prior to joining Kelley Drye, Stewart was Senior Employee Benefits Counsel for a large multinational food and beverage corporation. He also served as Assistant General Counsel to a leading global provider of insurance, annuities and employee benefit programs.

Professional Activities

New York City Bar Association – Member of Employee Benefits and Executive Compensation Committee, 2011-2014; chairman, Welfare Plans and Health Care Reform subcommittee, 2011-2012.

Experience

Provided tax and ERISA compliance advice and support to clients’ pension, profit-sharing, 401(k), defined benefit, 403(b) and 457(b) retirement plans, executive compensation, including nonqualified deferred compensation plans, welfare plans, including cafeteria plans and voluntary employees’ beneficiary associations, Puerto Rico retirement plans and international employee benefit plans.

Advised on tax and ERISA compliance of company’s institutional retirement plan products, including, but not limited to, maintenance of qualified prototype and specimen 403(b) and 457 plan documents, and compliance of recordkeeping system and procedures with respect to such plans.

Practices