Health-care giant Johnson & Johnson announced Tuesday that it has reached a $20.4 million settlement with two Ohio counties on the eve of a huge federal trial to determine who is responsible for the nation’s opioid epidemic. Johnson & Johnson would pay Cuyahoga and Summit counties $10 million in cash, reimburse $5 million in legal fees and direct $5.4 million to nonprofits for opioid-related programs in those communities.