Mr. Kratus has been practicing law for more than 28 years. He became a partner at Spieth, Bell, McCurdy & Newell Co., L.P.A. in January, 2000, after having been a named partner in a boutique law firm which had a practice that consisted almost entirely of providing advice to closely-held businesses regarding taxation and estate planning for the previous twenty years. His practice areas are in the fields of tax, business, estate planning for individuals and providing consulting to privately owned businesses and their owners on corporate, tax, mergers, acquisitions and business succession issues. Mr. Kratus has implemented many estate planning techniques, ranging from modest By-Pass Trusts to the implementation of sophisticated planning with Family Limited Partnerships, Family Limited Liability Companies, Charitable Trusts and Private Foundations. Mr. Kratus has also assisted his business clients in numerous start-ups, mergers and acquisitions in his career. Gene received a B.B.A. in Accounting from the University of Notre Dame (1973), a J.D. from Cleveland- Marshall School of Law (1976) and is a member of both the Ohio Bar (1976) and the Florida Bar (1978). He is a member of the American, Cleveland, Florida and Ohio Bar Associations. Gene has also served as the President of the Cleveland Athletic Club, President of the Cleveland Parking Association and on the Board of Directors of many charitable and civic organizations.