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Sullivan & Sullivan, Ltd. is proud to call Ohio its home base.  Our founding members have been here for roughly 30 years, and even though we have many ties to some other wonderful places, we're quite content to be in Ohio. 

The Buckeye State is big, diverse, world-class, and laid-back.  All in all, it's a pretty impressive combination.

If you're interested in more information about Ohio's rich history, or about the many things it offers today, please see the detailed material found at the link below under "Some Facts About the State."  If you're from Ohio, we hope you find some facts that you didn't know about before.  If you're not from Ohio, we think you'll be pleasantly surprised by what Ohio has to offer.


Some Facts About the State

UNDER CONSTRUCTION... Please Excuse Our Cyber-Dust!


The Legal Environment

Ohio’s legal environment has improved considerably in recent years.  Among other things, Ohio:

  • Abolished its estate tax for decedents dying in 2013 or later.
  • Has cutting-edge asset protection trust legislation.
  • Allows trust settlors to opt out of the rule against perpetuities.
  • Has liberal trust decanting rules.
  • Provides other first-rate trust laws through the Ohio Trust Code.
  • Exempts many trusts from most Ohio income taxes.
  • Has highly competitive LLC laws.

Moreover, most of Ohio's business and political leadership realizes that Ohio needs to continually monitor and upgrade its laws in order to remain competitive.

In sum, Ohio is committed to keeping Ohio open for business.



     Lake Erie as seen from Mentor, Ohio.