Steven St. L. Cox

Shareholder
Akron
222 South Main Street
Suite 400
Akron, OH 44308
P 330.849.6714
F 330.376.4577
P 330.849.6714 | F 330.376.4577

Overview

Steve focuses his practice on estate planning, family business succession planning, probate matters, estate and trust administration, charitable planning/nonprofit institutions, trust and estate litigation and business and tax matters. He represents individuals and business clients in a wide range of tax, estate, and succession planning matters.

Experience
  • Developing multi-generational wealth and family business transfer plans
  • Tax and succession planning for closely held businesses and business owners
  • Sophisticated estate tax planning with GRATs, ILITs, QPRTs, grantor trusts, and discounted entities
  • Lifetime wealth preservation planning for individuals and professionals, including planning using domestic asset protections trusts
  • Charitable planning using trusts, private foundations, and public charities
  • Preparation and defense of estate and gift tax returns
  • Drafting and negotiating premarital agreements
  • Representing individual and corporate trustees with respect to trust interpretation, distribution of assets, operations, trust modification and trust litigation
  • Representing trust beneficiaries with respect to distribution of assets, beneficial rights, trust modification, trust litigation and claims of breach of fiduciary duties
Services

Education

  1. The University of Akron, Master of Taxation, College of Business Administration
  2. The University of Akron School of Law, J.D.
  3. The Ohio State University, B.A., Economics

Credentials

Bar Admissions
  1. Ohio
Court Admissions
  1. U.S. Court of Appeals, Sixth Circuit
  2. U.S. District Court, Northern District of Ohio
  3. U.S. District Court, Southern District of Ohio
  4. U.S. Tax Court

Recognitions

  • Recipient of the Dr. Frank L. Simonetti Distinguished Business Alumni Award, University of Akron College of Business Administration (2018)
  • Named the Litigation - Trusts & Estates "Lawyer of the Year" in Akron by The Best Lawyers in America® (2014, 2016, 2018, 2020)
  • Named to The Best Lawyers in America® for Trusts and Estates (2007-2024); Litigation - Trusts & Estates (2012-2024)
  • Named Akron, OH "Lawyer of the Year" by The Best Lawyers in America® for Trusts and Estates (2021)
  • Recognized as an "Akron Top Lawyer" by Akron Life Magazine (2010-2024)
  • Recognized as one of the "Best Lawyers in Northeast Ohio" by the Cleveland Plain Dealer (2016)
  • Selected as an "Ohio Super Lawyers - Rising Star" by Ohio Super Lawyers magazine (2005 & 2006)
  • Leadership Akron, Class XVIII (2001-2002)

Affiliations

Professional Affiliations
  • Akron Tax and Estate Planning Council
  • Cleveland Estate Planning Council
  • The University of Akron Foundation, Gift and Estate Planning Committee
  • Summa Health Charles Deering Legacy Advisor Leadership Council
  • Akron Zoo Gift Planning Council
  • American Bar Association
  • Ohio State Bar Association
  • Akron Bar Association, Board of Trustees (2006-2009)
    • Business and Corporate Law Committee, Past Chairman and current Member
    • Taxation Committee, Probate Law Section and Grievance Committee
Community Affiliations
  • Humane Society of Summit County, Past Chair and Current Member - Board of Directors
  • Stan Hywet Hall and Gardens, Past Chair and Current Member - Board of Directors
  • Embracing Futures, Past Chair and Current Member - Board of Directors
  • Summa Foundation, Member - Board of Directors
  • University of Akron Foundation, Member - Board of Directors
  • Bluecoats of Summit County, Member - Board of Directors
  • Akron Community Foundation, Past Chair - Board of Directors
  • Children's Family Care, Past Chair - Board of Directors
  • Boys & Girls Clubs of the Western Reserve, Past Secretary - Board of Directors
  • Greater Akron Musical Society (Akron Symphony), Past Member - Board of Directors
  • Leave A Legacy Summit/Portage/Medina, Cabinet Member

Insights

  1. Alerts
    IRS Issues Inflation Adjustments for 2024 (Nov 13, 2023)
    Saving for College While Also Saving for…Retirement? (Oct 10, 2023)
    Rising Inflation Affects Ceilings on Retirement Contributions, Transfer Tax Credits and Income Tax Brackets for 2023 (Oct 25, 2022)
    What You Should Know About Proposed Estate Tax Law Changes (Sep 7, 2021)
    IRS Asks Major Crypto Exchange for Users’ Identities and Data (May 24, 2021)
  2. Articles
    Portability Comes With a Catch (Nov 14, 2011)
    Grantor Retained Annuity Trusts: Heads You Win, Tails You Tie - Crain's Cleveland Business News (Dec 1, 2010)
    Tax Law Changes Create Planning Opportunities (May 1, 2009)
    Planned Giving Perspectives (Feb 27, 2006)
    Estate Planning Using Sales To "Defective" Trusts (Mar 1, 2000)
  3. Presentations
    "Estate Planning Myths: Fact or Fiction?" (2019)
    "Smart Estate Planning: What You Should Do Now to Avoid Costly Mistakes Later" - Roetzel's Executive & Corporate Counsel Forum (November 2018)
    “Optimal Wealth – Wills, Trusts, and Estate Planning” - Akron Children’s Hospital (2017)
    “Charitable Planning” - Stark County Bar Association Annual Estate Planning Seminar (2016)
    “Ohio Rules of Professional Conduct and Application to Trusts and Estate Matters” - Annual Key Bank Estate Planning Seminar (2016)
  4. Firm News
    Roetzel & Andress Earns Recognition in 2024 Best Lawyers (Aug 17, 2023)
    Roetzel Attorneys Recognized in 2023 Edition of The Best Lawyers in America® (Aug 18, 2022)
    74 Roetzel Attorneys Named 2022 Best Lawyers in America®; 18 Recognized as Best Lawyers: Ones to Watch (Aug 19, 2021)
    Seventy Roetzel Attorneys Named to 2021 The Best Lawyers in America© List; Ten Named “Lawyer of the Year” (Aug 20, 2020)
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)

Overview

Steve focuses his practice on estate planning, family business succession planning, probate matters, estate and trust administration, charitable planning/nonprofit institutions, trust and estate litigation and business and tax matters. He represents individuals and business clients in a wide range of tax, estate, and succession planning matters.

Experience
  • Developing multi-generational wealth and family business transfer plans
  • Tax and succession planning for closely held businesses and business owners
  • Sophisticated estate tax planning with GRATs, ILITs, QPRTs, grantor trusts, and discounted entities
  • Lifetime wealth preservation planning for individuals and professionals, including planning using domestic asset protections trusts
  • Charitable planning using trusts, private foundations, and public charities
  • Preparation and defense of estate and gift tax returns
  • Drafting and negotiating premarital agreements
  • Representing individual and corporate trustees with respect to trust interpretation, distribution of assets, operations, trust modification and trust litigation
  • Representing trust beneficiaries with respect to distribution of assets, beneficial rights, trust modification, trust litigation and claims of breach of fiduciary duties

Education

  1. The University of Akron, Master of Taxation, College of Business Administration
  2. The University of Akron School of Law, J.D.
  3. The Ohio State University, B.A., Economics

Credentials

Bar Admissions
  1. Ohio
Court Admissions
  1. U.S. Court of Appeals, Sixth Circuit
  2. U.S. District Court, Northern District of Ohio
  3. U.S. District Court, Southern District of Ohio
  4. U.S. Tax Court

Recognitions

  • Recipient of the Dr. Frank L. Simonetti Distinguished Business Alumni Award, University of Akron College of Business Administration (2018)
  • Named the Litigation - Trusts & Estates "Lawyer of the Year" in Akron by The Best Lawyers in America® (2014, 2016, 2018, 2020)
  • Named to The Best Lawyers in America® for Trusts and Estates (2007-2024); Litigation - Trusts & Estates (2012-2024)
  • Named Akron, OH "Lawyer of the Year" by The Best Lawyers in America® for Trusts and Estates (2021)
  • Recognized as an "Akron Top Lawyer" by Akron Life Magazine (2010-2024)
  • Recognized as one of the "Best Lawyers in Northeast Ohio" by the Cleveland Plain Dealer (2016)
  • Selected as an "Ohio Super Lawyers - Rising Star" by Ohio Super Lawyers magazine (2005 & 2006)
  • Leadership Akron, Class XVIII (2001-2002)

Affiliations

Professional Affiliations
  • Akron Tax and Estate Planning Council
  • Cleveland Estate Planning Council
  • The University of Akron Foundation, Gift and Estate Planning Committee
  • Summa Health Charles Deering Legacy Advisor Leadership Council
  • Akron Zoo Gift Planning Council
  • American Bar Association
  • Ohio State Bar Association
  • Akron Bar Association, Board of Trustees (2006-2009)
    • Business and Corporate Law Committee, Past Chairman and current Member
    • Taxation Committee, Probate Law Section and Grievance Committee
Community Affiliations
  • Humane Society of Summit County, Past Chair and Current Member - Board of Directors
  • Stan Hywet Hall and Gardens, Past Chair and Current Member - Board of Directors
  • Embracing Futures, Past Chair and Current Member - Board of Directors
  • Summa Foundation, Member - Board of Directors
  • University of Akron Foundation, Member - Board of Directors
  • Bluecoats of Summit County, Member - Board of Directors
  • Akron Community Foundation, Past Chair - Board of Directors
  • Children's Family Care, Past Chair - Board of Directors
  • Boys & Girls Clubs of the Western Reserve, Past Secretary - Board of Directors
  • Greater Akron Musical Society (Akron Symphony), Past Member - Board of Directors
  • Leave A Legacy Summit/Portage/Medina, Cabinet Member

Insights

  1. Alerts
    IRS Issues Inflation Adjustments for 2024 (Nov 13, 2023)
    Saving for College While Also Saving for…Retirement? (Oct 10, 2023)
    Rising Inflation Affects Ceilings on Retirement Contributions, Transfer Tax Credits and Income Tax Brackets for 2023 (Oct 25, 2022)
    What You Should Know About Proposed Estate Tax Law Changes (Sep 7, 2021)
    IRS Asks Major Crypto Exchange for Users’ Identities and Data (May 24, 2021)
  2. Articles
    Portability Comes With a Catch (Nov 14, 2011)
    Grantor Retained Annuity Trusts: Heads You Win, Tails You Tie - Crain's Cleveland Business News (Dec 1, 2010)
    Tax Law Changes Create Planning Opportunities (May 1, 2009)
    Planned Giving Perspectives (Feb 27, 2006)
    Estate Planning Using Sales To "Defective" Trusts (Mar 1, 2000)
  3. Presentations
    "Estate Planning Myths: Fact or Fiction?" (2019)
    "Smart Estate Planning: What You Should Do Now to Avoid Costly Mistakes Later" - Roetzel's Executive & Corporate Counsel Forum (November 2018)
    “Optimal Wealth – Wills, Trusts, and Estate Planning” - Akron Children’s Hospital (2017)
    “Charitable Planning” - Stark County Bar Association Annual Estate Planning Seminar (2016)
    “Ohio Rules of Professional Conduct and Application to Trusts and Estate Matters” - Annual Key Bank Estate Planning Seminar (2016)
  4. Firm News
    Roetzel & Andress Earns Recognition in 2024 Best Lawyers (Aug 17, 2023)
    Roetzel Attorneys Recognized in 2023 Edition of The Best Lawyers in America® (Aug 18, 2022)
    74 Roetzel Attorneys Named 2022 Best Lawyers in America®; 18 Recognized as Best Lawyers: Ones to Watch (Aug 19, 2021)
    Seventy Roetzel Attorneys Named to 2021 The Best Lawyers in America© List; Ten Named “Lawyer of the Year” (Aug 20, 2020)
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)