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Nicholas Cron

Email Nicholas: | Phone: 419-248-2600

Mr. Cron has practiced exclusively in the business and estate planning areas of law for the majority of his legal career. He received his undergraduate degree from St. Joseph's College, a J.D. from the University of Toledo, and an LLM in taxation from Wayne State University. In 1999, Mr. Cron was licensed to practice law in the State of Florida. Mr. Cron is admitted to practice in the United States Supreme Court, the United State Court of Appeals for the Sixth District, United States District Court for the Northern District of Ohio.


He has represented individuals and entrepreneurs in manufacturing, including automotive supply, retail display, ship repair and construction, metal fabricating, tool and die, plastic injection and blow molding, mechanical contractors and construction. In the service industry, he has represented clients in home healthcare, medicine, nursing, accounting, commercial and residential real estate acquisition and management, fitness industry, commercial radio, temporary help and placement industry, expedited trucking, airport to airport transportation, computer technology, disaster relief, banking and emergency veterinary medicine.

His business representation includes negotiating, drafting and implementing shareholder agreements, operating agreements, and partnership agreements. He has formed corporations, LLC's, partnerships and family limited partnerships. He has represented majority and minority shareholder interests. He has extensive experience drafting and negotiating employment agreements, covenants not to compete, as well as assisting clients in capital formation, and negotiations of contracts, leases, and terms and conditions of performance.

He has successful argued in the United States Court of Appeals and the United States District Court issues concerning stock valuations, in particular for minority shareholder groups. Mr. Cron prepared and conducted the direct examination of his client's expert witness and cross-examined opposing expert witnesses from national valuation firms on the question of the recognition of discounts for built-in gains in the valuation of a closely held business. Martin v. Martin Brothers Container and Timber Products Corp., (2004) 112 Federal Appx. 395.

Estate Planning

In conjunction with his business representation, Mr. Cron has actively assisted individuals in their estate planning needs. His experience includes estate planning documents for clients requiring basic estate plans to those requiring complex asset management for long term as well as for succession planning for family businesses owners. He has also been active in the planning for the charitable bequest of his clients. He has participated in litigation concerning will contests and interpretation of ambiguities in Trust documents. He is responsible for most of the probate filings for the firm.

Mr. Cron is also licensed in the State of Florida. He has probated numerous estates in various counties throughout Florida. He has advised clients on estate planning issues involving their Ohio and Florida assets. He has also assisted in the business formations and real estate acquisitions in Florida.

Community Activities

Mr. Cron is active in the Toledo area business community. He has been active in numerous business organizations at the local and state level. He was the Chairman of the Board of Directors of the Toledo Regional Chamber of Commerce 2011- 2012. He is past President of the Toledo Area Small Business Association, current member of the Toledo Regional Chamber of Commerce Board of Directors. He organized the Toledo Area Small Business Development Center, member of the Toledo Regional Chamber of Commerce Levy Review Committee and is currently assisting the Toledo Public Schools on an advisory committee to the Superintendent. He is a member of Toledo Rotary and chairs the Member Development Committee.


National Business Institute's Law Review Series, "Basic Drafting of Wills and Trusts," "Key Issues in Estate Planning," "Tax Planning Opportunities and the Marital Deduction in Ohio," "Fundamental Principles of Will Drafting," Top Level Estate Planning," "Demystifying Asset Protection Vehicles" and "Forms of Property Ownership and Asset Protection."


Business Transactions & Law; Corporate Law; Family Businesses; Commercial Law; Real Estate; Probate Law; Estate Planning; and Tax Law.


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Rohrbachers Cron

Manahan Trimble & Zimmerman Co., LPA
Business Attorneys in Toledo
and Columbus
Toledo :
p 419-248-2600 | f 419-248-2614
p 614-726-3080 | f 614-392-2608
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