ABOUT STEWART M. McGOUGH

Stewart M. McGough is a shareholder in the firm and chairman of the Employee Benefits and Executive Compensation practice group. His practice concentrates on the areas of employee benefits, employee plan fiduciary representation, and estate and tax planning for professional and closely held businesses. Stewart also provides services in succession planning, acquisitions and dispositions, entity structuring, and contract negotiation.

Stewart was admitted to both the State of New York Bar and the Florida Bar in 1980. He is also licensed to practice before the U.S. Tax Court. He works closely with clients in such diverse businesses as professional practices, domestic and international manufacturers, insurance agencies, commercial real estate development companies, wholesale and retail establishments, and banks and financial service companies.

Stewart has contributed articles to various business and professional journals and is also a frequent lecturer to local, regional, and national professional and civic groups in the areas of pension and estate planning. On the national level, he has presented programs on ERISA and tax issues for pension and welfare plans at the Association of Advanced Life Underwriters, the International Forum, the Million Dollar Round Table, and the American Institute of Certified Public Accountants.

PRACTICE GROUPS

● Business and Tax

● Employee Benefits and Executive Compensation

● Estate Planning, Trusts, and Estate Administration

EDUCATION

● Cornell University, J.D., 1979

● University of Notre Dame, B.B.A. (with high honors), 1976, Beta Gamma Sigma, Beta Alpha Psi

MEMBERSHIPS

● Onondaga County Bar Association

● New York State Bar Association

● State of Florida Bar Association

● United States District Court, Northern District of New York

● Board of Trustees, Onondaga Free Library

● President and Member of the Board of Directors, Syracuse District Golf Association

PUBLICATIONS

● “Of Employee Plans and Plan Termination: Who Vests?” Journal of Pension Benefits 6, no. 1 (Autumn 1998): 8-11 (with Kevin Donovan)