Mr. Slivka, an attorney and a certified public accountant, has a practice that consists in large part of providing advice with regard to tax, business, and succession planning and consulting primarily for privately-owned businesses and their owners. Since he was admitted to the Ohio Bar in 1981, he has handled matters dealing with mergers and acquisitions, C and S corporations, partnerships, limited liability companies, passive activities, ownership succession, estate/gift issues, other individual tax matters, IRS/state tax examinations and numerous other business and tax matters. Prior to joining Spieth, Bell, McCurdy & Newell in 1990, Mr. Slivka was a senior tax manager in the Cleveland Entrepreneurial Services Department of Ernst & Young where he directed the activities of a seven-person tax department delivering services to privately-owned businesses. He is a member of the American Bar Association, Cleveland Metropolitan Bar Association, American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants