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This content is provided by Steven Day.

Practice Areas

Employee Benefits and Executive Compensation; Capital Markets / Securities Transactions; Tax Law; Compliance / Regulatory Services; Corporate and Capital Markets; ESOP Formation and Operation; Government Relations and Legislation; Health Care Regulation; Federal Government Relations and Policy


Steve advises public, private, governmental and non-profit clients on tax, securities, ERISA and state law issues related to designing and operating executive compensation arrangements and employee benefit plans. Steve regularly advises clients on: general design and compliance issues for qualified retirement plans, non-qualified deferred compensation arrangements and health plans; fiduciary responsibilities for administering benefit plans and investing plan assets; employee benefits issues that arise in connection with mergers and acquisitions; executive compensation arrangements and related requirements under the securities laws; and governmental and church retirement and health plans.

Professional Memberships

Board Member, Cleveland Metropolitan Bar Foundation; American Bar Association; American Benefits Council; National Association of Public Pension Attorneys; Chair of Volunteer Lawyers for the Arts Committee, Member of Reach Out Committee for Non-Profits, Cleveland Metropolitan Bar Association; Board of Directors, Swedish American Chamber of Commerce in Ohio


J.D., magna cum laude, Case Western Reserve University School of Law, 2007; M.A., Biological Psychology, University of Illinois at Urbana-Champaign, 2003; B.S., Psychology, University of Illinois at Urbana-Champaign, 1999