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

Mr. Cox focuses his practice on estate planning, family business succession planning, probate matters, estate and trust administration, charitable planning/nonprofit institutions, 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 (2007-2020); Litigation - Trusts & Estates (2012-2020)
  • Recognized as an "Akron Top Lawyer" by Akron Life & Leisure Magazine (2010-2018)
  • 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
  • Akron Community Foundation, Past Chair and current Member - Board of Directors
  • Stan Hywet Hall and Gardens, Past Chair and current Member - Board of Directors
  • Embracing Futures, Chair - Board of Directors
  • Humane Society of Summit County, Chair - Board of Directors
  • Bluecoats of Summit County, Member
  • Leave A Legacy Summit/Portage/Medina, Cabinet Member
  • 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

Insights

  1. Alerts
    Trusts, Beneficiaries, and the Application of State Income Tax (Jul 31, 2019)
    Evaluating the Fitness of Your Estate Plan for 2018 in Light of the Tax Cuts and Jobs Act (Mar 8, 2018)
  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
    "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)
    “Charitable Gifts of Real Estate” - Akron Community Foundation Professional Advisor Forum (2015)
  4. Firm News
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)
    10 Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® (Aug 15, 2019)
    Over 50 Roetzel & Andress LPA Attorneys Named to 2019 The Best Lawyers in America© List (Aug 17, 2018)
    Steven Cox Honored as 2018 Recipient of Dr. Frank L. Simonetti Distinguished Business Alumni Award (Apr 20, 2018)
    Eight of Roetzel's Attorneys Named "Lawyer of the Year" by Best Lawyers® (Aug 15, 2017)

Overview

Mr. Cox focuses his practice on estate planning, family business succession planning, probate matters, estate and trust administration, charitable planning/nonprofit institutions, 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 (2007-2020); Litigation - Trusts & Estates (2012-2020)
  • Recognized as an "Akron Top Lawyer" by Akron Life & Leisure Magazine (2010-2018)
  • 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
  • Akron Community Foundation, Past Chair and current Member - Board of Directors
  • Stan Hywet Hall and Gardens, Past Chair and current Member - Board of Directors
  • Embracing Futures, Chair - Board of Directors
  • Humane Society of Summit County, Chair - Board of Directors
  • Bluecoats of Summit County, Member
  • Leave A Legacy Summit/Portage/Medina, Cabinet Member
  • 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

Insights

  1. Alerts
    Trusts, Beneficiaries, and the Application of State Income Tax (Jul 31, 2019)
    Evaluating the Fitness of Your Estate Plan for 2018 in Light of the Tax Cuts and Jobs Act (Mar 8, 2018)
  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
    "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)
    “Charitable Gifts of Real Estate” - Akron Community Foundation Professional Advisor Forum (2015)
  4. Firm News
    66 Roetzel Attorneys Named to 2020 The Best Lawyers in America© List (Aug 15, 2019)
    10 Roetzel Attorneys Named “Lawyer of the Year” by Best Lawyers® (Aug 15, 2019)
    Over 50 Roetzel & Andress LPA Attorneys Named to 2019 The Best Lawyers in America© List (Aug 17, 2018)
    Steven Cox Honored as 2018 Recipient of Dr. Frank L. Simonetti Distinguished Business Alumni Award (Apr 20, 2018)
    Eight of Roetzel's Attorneys Named "Lawyer of the Year" by Best Lawyers® (Aug 15, 2017)