Steven Day Bio

Steven W. Day advises public, private, governmental, and nonprofit clients on tax, securities, ERISA, and state law issues related to designing and operating executive compensation arrangements and employee benefit plans. Steve has extensive experience advising on employee benefit and executive compensation matters related to mergers and acquisitions. In addition, Steve regularly provides guidance on general design and compliance issues for qualified retirement plans, non-qualified deferred compensation arrangements, and health plans. He advises clients with respect to their fiduciary duties related to administering benefit plans and investing plan assets, structuring and negotiating executive compensation arrangements, and complying with securities laws underlying executive compensation. Additionally, he has represented several governmental and church retirement and health plans. Steve has been recognized by Chambers USA for Employee Benefits & Executive Compensation in Ohio for seven years, most recently in 2024 in Band 2. Outside of his practice, Steve is an active member of several organizations. He is a member of the American Bar Association and serves on the Advisory Board of the American Benefits Council and the National Association of Public Pension Attorneys. He has previously served as a director of the Cleveland Metropolitan Bar Foundation, in Cleveland, Ohio.