Legal Counsel

Michael T. Kelly - Corporate Attorney

Michael T Kelly, Corporate Attorney, Capstone AssociatedEducation

  • Juris Doctor awarded by Baylor University School of Law, 1978
  • B.S. in Business Administration awarded by Trinity University, San Antonio, TX. 1975
  • B.A. in Environmental Studies awarded by Trinity University, San Antonio, TX. 1975


Engaged in the practice of law in Houston, Texas since 1978, concentrating on corporate, employment, commercial, banking, insurance and real estate law.

Experience includes seven years as in-house counsel for First City-Texas, N.A. and for Bank One, Texas, N.A. involving negotiation and preparation of loan agreements, notes, security agreements, extensions and modifications, loan participations, letters of credit, agreements to purchase indirect loans, interest rate swaps, caps and collars.

Duties at First City-Texas N.A. also included acting as assistant secretary to the board of directors of Collecting Bank, N.A., providing legal advice concerning loan workout and lender liability issues, and establishing and overseeing the legal operation of Collecting Bank's operating subsidiaries set up to handle foreclosed upon businesses and properties. Real estate practice included the documentation of the purchase and conversion of luxury high rise apartment buildings to condominiums throughout Texas.

Professional Accreditations

Admitted to the State Bar of Texas, 1978. Member of the Texas Bar Association, the Houston Bar Association, and the Water Rights Committee of the Real Estate, Probate, and Trust Law Section of the State Bar of Texas.
Mr. Kelly focuses his practice on business entity formation and governance issues, mergers and acquisitions, contractual matters, financial services, and employment law.


Steve D. Cohen - Tax Attorney

Steve D Cohen, Tax Attorney, Capstone AssociatedEducation

  • Juris Doctor with honors, University of Texas Law School at Austin, 1978.
  • Member, Texas Law Review.
  • B.B.A. in Accounting with highest honors, University of Texas at Austin, 1974.

Certifications and Licenses

  • Member, State Bar of Texas.
  • Certified Public Accountant, Texas State Board of Public Accountancy.


Steven D. Cohen brings 30+ years of tax and legal expertise to the law firm.

Mr. Cohen is a former tax partner at Locke Lord Bissell & Liddell LLP where he specialized in the tax structuring of partnership equity offerings and investment vehicles as well as corporate mergers and acquisitions.

While at the University of Texas at Austin, Cohen received his J.D. (with honors) and a B.B.A. in accounting (with highest honors). He has been a member of the State Bar of Texas since 1978 and a CPA since 1977.

Subsequent to being a partner at Locke Lord Bissell & Liddell LLP, Steve was director of federal and international tax for Reliant Energy, Inc. where he was involved in all tax planning and transactional support; preparing and filing of 250 federal and international tax returns annually with $150 million of taxes under management; and providing the tax provision and disclosures for the company's financial statements.

Additionally, Cohen served as Senior Director and Assistant General Tax Counsel at Enron Capital & Trade Resources, where he was responsible for the tax planning and structuring of domestic and international financial transactions and was the leading tax expert in the area of commodity trading and financial derivatives. Cohen worked with the U.S. Treasury Department and the Joint Committee on Taxation to clarify tax laws on hedging transactions and derivative dealer contracts.

Most recently, Steve held the position of general counsel to Alpha Publishing LLC, a closely held company that owns and operates more than 100 entertainment and informational Web sites.

Steve Cohen has contributed to several articles on captive insurance and taxation including:


Logan R. Gremillion - Tax Attorney

Logan Gremillion, Tax Attorney, Capstone AssociatedEducation

  • L.L.M. in Taxation, awarded by New York University School of Law, 2009.
  • Juris Doctor with honors, awarded by The University of Texas at Austin School of Law, 2007.
  • B.B.A. in Finance, awarded by the Mays Business School, Texas A&M University, 2004.

Certifications & Licenses

  • Admitted to practice before the U.S. Tax Court, 2009.
  • Licensed to practice law in the State of Texas, 2007.

Career Highlights

  • Contract Attorney, Hrbacek & Associates, Sugar Land, TX, 2009-2010.
  • Legal Counsel and Business Consultant, Executive Living Inc., Houston, TX, 2005-2010.


Logan R. Gremillion is a recent graduate of New York University’s renowned Graduate Tax Program.

While at The University of Texas at Austin, Mr. Gremillion received his J.D., which was preceeded by his B.B.A. in finance (with honors) which he received from the Mays Business School at Texas A&M. He has been a member of the State Bar of Texas since 2007.

From 2009 through 2010, Mr. Gremillion practiced tax law at Herbacek & Associates, where he advised small to mid-sized businesses and partnerships in federal tax planning and controversy issues, representing clients before the IRS.

Mr. Gremillion is an Eagle Scout, a native Houstonian, and very active in the Houston business and real estate communities.

Logan Gremillion has contributed to several published articles on captive insurance including: