Mr. Havach, a member of the Ohio bar since 1974 and a Certified Public Accountant since 1969, practices in the areas of acquisitions and divestitures, business contracts, partnership, real estate and taxation law. Mr. Havach started his legal career with Arter & Hadden and joined Spieth Bell in 1979, becoming a partner in 1982. He represents clients in the purchase, sale and financing of businesses and the sale, purchase, leasing, development and financing of commercial real estate, with a particular expertise in ground-leased properties. He counsels owners and entities in income tax matters relating to his transactional and real estate practice, and has also represented clients in both Ohio and Federal tax proceedings. Mr. Havach has spoken several times at the Cleveland Tax Institute. He also served as a trustee and officer of Forest Hill Home Owners, Inc., a homeowner's association for some 950 homes, for approximately ten years. Mr. Havach received his degree in business administration from John Carroll University and his law degree, cum laude, from Washington and Lee University School of Law. Mr. Havach is a member of the Cleveland, Ohio State and American Bar Associations.