Farmer at heart and lawyer by trade: Remembering Steve Gerdes

The world lost a humble giant on July 30, 2023. Steve Gerdes (ACE, ’77) was a man of boundless dreams and even greater determination. His deep love for farming, family, community, and life itself was evident in everything he did and continues to inspire through the legacy he leaves behind.
Steve grew up in a small farming community in Walnut, Illinois, with his younger sister, Julie, the children of loving parents, Bertie and Herbert Gerdes. He came from a large extended family anchored by German immigrant grandparents on his dad’s side.

From a young age, Steve’s love for agriculture and farming was encouraged by days spent working and learning alongside his father and being surrounded by a community that fostered his deep appreciation for hard work and rural life. Steve credits the love of his family and the privilege of working with his father, uncles, and other older farmers for instilling in him the ability to quietly achieve a life and career he could never have imagined as a boy.
Growing up in a farming family taught him the value of saving and planning for the future, a mindset that would serve him well throughout his life. He began his college fund early on — making money selling pigs, working for farmers baling hay, and showing steers at the fairs.
Steve faced every turn in life with resilience, including one that soon transformed his journey.
During an intrasquad game at the start of his senior football season, Steve vividly remembered the clash of pads, the thud of his body hitting the ground, and an unsettling awareness of not feeling the field beneath him. Bertie recalled urging Herb to rush onto the field after noticing Steve wasn’t moving. Steve was transported to a hospital 70 miles away in what passed for an ambulance in a pinch: the back of a pickup truck, with sandbags surrounding him as he lay strapped to a 2x12 board.
Steve remained in the hospital for three months, eventually learning he would need to use a wheelchair for the rest of his life. After hearing about Craig Rehabilitation Hospital in Denver, Colorado, from the family of a fellow patient, Steve decided to make the trip out west.
The doctors at Craig recognized Steve’s determination and his goal of serving the agricultural industry. They were the first medical professionals to teach him how to navigate the environmental challenges of using a wheelchair in a society that had yet to implement accessibility mandates.
Amid his recovery, Steve maintained his high school coursework and submitted his application to the University of Illinois Urbana-Champaign, having earned a perfect ACT score shortly before his accident. By March, he returned home just in time to graduate as his class valedictorian.
During Steve’s six-month absence, his community came together to support him. Inspired by Steve’s determination to continue his college plans, Don Norris organized a special auction that raised $7,430. The 11 high school athletic associations in Bureau County contributed an additional $700 to his education fund. Steve and his family were grateful for their unwavering support and kindness.
Finding opportunity and success at Illinois
In 1973, Steve applied to the College of Agriculture — now the College of Agricultural, Consumer and Environmental Sciences — at U. of I. At the time, accessibility concerns were not always forefronted, meaning Steve overcame challenges in order to pursue his dreams. However, with the encouragement and guidance of Assistant Dean Warren Wessels, who became one of Steve’s greatest champions, Steve did enroll and found great success in his educational pursuits.
Today, the University of Illinois fosters an inclusive environment, encouraging students of all abilities and providing support through Disability Resources and Educational Services. In fact, members of the ACES community have gone on to develop Illinois AgrAbility, which, since its inception in 1991, has helped more than 1,500 farmers with disabilities continue in their careers.
However, with these supports not yet in place in the 1970s, Steve realized that his dream of returning to the farm was not practical. Wessels suggested a career in agricultural finance, introducing him to Professor Tom Frey in what is now the Department of Agricultural and Consumer Economics.
Frey became a significant supporter and mentor during Steve’s college years alongside Dean Wessels. Frey took Steve under his wing as an intern, and together, they made significant strides in the field of agricultural finance. Steve played a key role in developing the Statement of Changes in Financial Position, one of four financial statements making up the Coordinated Financial Statements for Agriculture that became widely used by agricultural lenders and farmers across the U.S. and Canada.
It was under the direction of Dean Wessels and Professor Frey that the degree concentration of Finance in Agribusiness was developed, with Steve as the first student.
“His dedication, capability, and accomplishments were remarkable, yet his humility led him to direct attention to others and not himself. I was continually amazed by his intelligence,” said Frey, now an emeritus professor.
True to his ag roots, Steve joined the Alpha Gamma Rho fraternity, a brotherhood that his uncle Larry joined years previously. Steve made countless lifelong friendships and professional connections through his involvement.
In 1977, Steve graduated with his Agricultural Science degree as a Bronze Scholar, an honor reserved for the top 3% at the university. He earned degrees in agricultural finance and accounting while also becoming a certified public accountant, a designation he achieved on his first attempt.
Excelling in law
Demonstrating both his versatility and interest in law, Steve took the Law School Admission Test (LSAT), scoring in the 99th percentile and setting a University of Illinois record. This impressive score earned him admission to several top law schools, including Harvard, where he became the first student to attend in a wheelchair. Often in this role as “the first,” Steve continued to encounter institutional barriers on his path to higher education. Still, he always faced these challenges with a mindset of positivity and determination.
Steve excelled at Harvard, earning recognition as the author of the best brief in the prestigious Ames Moot Court competition during his first year. He also served as an instructor for the International Tax Program and received the esteemed 1980 Harold Sharper Achievement Award for his outstanding contributions. Steve earned his Doctor of Law degree in June 1980.
Upon graduation, Steve joined Vinson & Elkins LLP in Houston, Texas, where he dedicated more than 30 years of his career. As a young lawyer, he contributed to numerous briefs, including collaborating with Marvin K. Collie, William M. Linden, and Clive Bode and authoring the brief on a case before the Supreme Court of the United States in Farmar v. United States. Steve became a nationally recognized tax attorney specializing in public finance.
During this time, he met his best friend and future wife, Julie Williams. Their relationship, which had its beginnings in deep friendship, spanned more than 25 years. In July of 2019, Steve proposed during a visit to the farm, and Steve and Julie married in January 2020. For Steve and Julie, the COVID pandemic had a silver lining. “We were able to spend so much time together, and I wouldn’t trade that for anything,” Julie said.
Steve maintained a lifelong friendship with Frey. “When I saw him in his professional career, he never changed. He was the same person we always knew: humble and smiling Steve,” Frey said.
Following his retirement as a partner from Vinson & Elkins in 2012, Steve’s partners asked him to remain involved in their practice as they considered moving to a new firm with unique opportunities to develop new business. Steve’s partners insisted he was the “glue” that would encourage the public finance team to remain together. Steve and his partners and staff joined Bracewell LLP, where he continued to work as a partner until his retirement in 2021.
Even as a nationally recognized tax lawyer, Steve always stayed connected to his roots in Walnut, where he remained actively involved in the community. He found joy in working alongside his father and a local farmer to establish a successful seed farming operation, which was in business for over 25 years and continues after his death. Steve viewed himself as a steward of the land, dedicating himself to improving soil quality and enhancing the productivity of his farms alongside his fellow farmers.
Leaving a legacy of achievement and generosity
In 1994, Steve was recognized by the University of Illinois Alumni Association as the “Comeback Alumnus Guest.” A decade later, in 2004, the college honored him with the ACES Award of Merit, celebrating his exceptional achievements, leadership, and dedication to service.
Steve was a generous supporter of charitable funds honoring his two mentors, the Thomas L. Frey Advising and Student Enrichment Endowment Fund and the Warren K. Wessels Achievement Award which recognizes high-achieving seniors. In addition, Steve was also a supporter of the Alpha Gamma Rho (AGR) Excellence Fund, supporting scholarships for AGR members at Illinois. He also made an anonymous donation to Animal Sciences for the creation of a beef cow/calf facility in the name of the Bureau County Cattlemen’s Association and honoring Don Norris, who organized the auction of Steve’s final calf scramble steer..
After a short illness related to living more than 50 years with paralysis, Steve passed away in July 2023.
Steve’s family remembers him as a patient older brother, an intelligent businessman, a loyal friend, and a generous philanthropist. He was brilliant and fearless, embracing life with dedication and a smile. He was a pillar to many people in their time of need and always made time for others, as evidenced by his many lifelong friendships. Steve was also a master at giving other people credit while quietly accomplishing many different goals and pursuits.
Steve leaves a legacy of love, generosity, and kindness to his family, friends, and the College of ACES.