Hello and Welcome to MacElree Harvey

Centreville, DE
Centreville, DE

5721 Kennett Pike
Wilmington, DE 19807

Kennett Square, PA
Kennett Square, PA

211 East State Street
Kennett Square, PA 19348

Philadelphia, PA
Philadelphia, PA

Two Bala Plaza, Suite 300
Bala Cynwyd, PA 19004

West Chester, PA
West Chester, PA

17 West Miner Street
West Chester, PA 19382

8:00am - 5:30pm
Opening hours Monday - Friday
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MacElree Harvey Offices
Home > Attorney > Jeff Stewart

Jeff Stewart Partner - Business and Corporate Law

(O) (610) 840-0279

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Jeff Stewart is an attorney in the firm’s Business Law Practice Group.  Jeff’s practice focuses on counseling clients as to business and tax law issues arising from business organization, operation, financing, as well as business acquisitions, sales, and restructurings.  Jeff also represents clients in connection with real estate development projects, retail, office, and industrial leasing, real estate acquisitions and dispositions, sale-leaseback transactions, and real estate secured lending. In addition to those areas, Jeff also represents non-profit corporations in connection with organization, application for tax-exempt status, general governance and operations, and bond issuances.

Jeff graduated from the University of Illinois Law School and also has an LL.M. in Taxation from the University of Florida.  Prior to working for MacElree Harvey, Jeff worked for two of the largest law firms in the country and also worked as an in-house attorney for a privately held corporation.

Notable Representations

Business Organizations and Mergers and Acquisitions

  • Represented clients in connection with the organization of joint ventures with an initial capitalization of up to $35 million.
  • Reviewed and advised clients on drafting and interpretation of executive compensation agreements and parachute payment arrangements.
  • Provided research and advice on issues related to the structuring of corporate acquisitions, combinations and dispositions worth up to $450 million.
  • Acted as a member of the legal team tasked with addressing due diligence for corporate acquisitions and dispositions worth up to $500 million.
  • Led university IT staff in drafting, reviewing, and negotiating 10+ agreements related to software as a service and 20+ agreements for hosting of data.
  • Served as lead counsel in connection with large corporate reorganizations.

Real Estate

  • Negotiated leases for office and retail space with aggregate rent of up to $1 million.
  • Served as lead counsel in connection with the development of multiple $60+ million retail projects.
  • Collaborated in connection with a $15 million retail project involving new markets tax credits.
  • Drafted and negotiated 10+ office, retail, and warehouse leases, and related SNDAs, with rent ranging to $30 million.
  • Represented a client in connection with the development of a $100+ million multi-purpose development involving $60+ million of first mortgage financing and $40+ million of mezzanine financing.
  • Served as primary counsel in connection with retail developments valued up to $20 million.

Non-Profit Corporations

  • Drafted service agreements and real estate purchase agreements, and researched government procurement laws and open records laws, as corporate counsel for several small taxable and tax-exempt organizations.
  • Drafted corporate documents, as well as commercial and employment contracts, as primary outside counsel for a charter school organization.
  • Served as a lead borrower counsel in connection with a $30 million bond issuance.
  • Obtained real property tax exemption for more than 20 separate properties.


  • Served as lender’s counsel in connection with low-income housing projects with an aggregate cost of $16 million.
  • Served in lender’s counsel in connection with mezzanine loans of up to $7 million and acquisition or construction loans of up to $40 million.
  • Represented clients in connection with large loan transactions, including mortgages of up to $40 million and lines of credit of up to $10 million.


  • Chester County Bar Association

Practice Areas



  • University of Florida Graduate Tax Program, LL.M. in Taxation
  • University of Illinois College of Law, J.D.
  • Eastern Illinois University, B.S. in Business


  • Pennsylvania
  • Indiana
  • Illinois
  • Ohio

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