ÿþ<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <title>Siegel, Siegel, Johnson & Jennings, Co., L.P.A.</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body leftmargin="0" rightmargin="0" topmargin="0"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="748"><img src="../../image/top1.gif" width="748" height="29" border="0"></td> </tr> <tr> <td width="748"><img src="../../imagesub/email_graphic2.gif" height="188" border="0"></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <TR> <TD><a href="../../index.html"><IMG SRC="../../images/home.gif" WIDTH=53 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/our_clients.html"><IMG SRC="../../images/clients.gif" WIDTH=241 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../whoweare/history.html"><IMG SRC="../../images/att.gif" WIDTH=76 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../announcements/indexsub.html"><IMG SRC="../../images/announce.gif" WIDTH=114 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../services/indexsub.html"><IMG SRC="../../images/services.gif" WIDTH=67 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="../../contactus/indexsub.html"><IMG SRC="../../images/contact.gif" WIDTH=83 HEIGHT=15 ALT="" border="0"></a></TD> <TD><a href="http://www.revllc.com/fred/login.asp" target="_blank"><IMG SRC="../../images/login.gif" WIDTH=100 HEIGHT=15 ALT="" border="0"></a></TD> </TR> </table> <p> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../imagesub/ltof_header.gif" width="130" height="25"></td> <td colspan="6"><img src="../../imagesub/header_whoweare.gif" width="618" height="25" alt="" /></td> </tr> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td valign="top"> <table cellpadding="0" cellspacing="0"> <tr> <td background="../../imagesub/below_sidenav.gif" width="130" height="177"></td> </tr> <tr> <td><img src="../../imagesub/below_sidenav2.gif" width="130" height="52"></td> </tr> </table> </td> <TD background="../../imagesub/shim.gif" colspan="6" valign="top"> <TABLE width="100%" align="center"> <TR> <TD width="60%" valign="top"> <p><font size="1" face="Arial, Helvetica, sans-serif"><a href="fsiegel.html"><font color="#000000">Fred Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="dsiegel.html"><font color="#000000">Daniel S. Siegel</font></a> &nbsp;&#8226; &nbsp;<a href="kjennings.html"><font color="#000000">J. Kieran Jennings</font></a>&nbsp;&#8226; &nbsp;<a href="jsiegel.html"><font color="#000000">Jay P. Siegel</font></a><br/> <a href="svivarrondal.html"><font color="#000000">Steven J. Vivarronda</font></a> &nbsp;&#8226; &nbsp;<a href="chyun.html"><font color="#000000">Cecilia J. Hyun</font></a> &nbsp;&#8226; &nbsp;<a href="jlindholm.html"><font color="#000000">Jason Lindholm</font></a>&nbsp;&#8226; &nbsp;<a href="sdipaolo.html"><font color="#000000">Sharon F. DiPaolo</font></a> &nbsp;&#8226; &nbsp;<a href="vanselmo.html"><font color="#000000">Victor V. Anselmo</font></a>&nbsp;&#8226; &nbsp;<a href="dpapushak.html"><font color="#000000">Deborah J. Papushak</font></a> &nbsp;&#8226; &nbsp;<a href="ljohnson.html"><font color="#000000">Lauren M. Johnson</font></a></p> <p><font face="Arial, Helvetica, sans-serif" size="3"><strong><a href="mailto:dsiegel@siegeltax.com" title="Email Dan">Daniel Siegel</a></strong><br> <font size="+1"><strong>PARTNER</strong></font><br> <font size="-1">25700 Science Park Drive</font><br /> <font size="-1">Landmark Centre, Suite 210</font> <font size="-1">Cleveland, OH 44122</font><br /> <font size="-2">T 216.763.1004</font>&nbsp;&nbsp;<font size="-2">F 216.763.1016</font><br /> <br> </td> <td height="200" width="40%" align="center"> <img src="../images/dan_siegel.JPG" width="129px" height="192px" border="0" /> </td> </TR> </TABLE> <TABLE width="100%" align="center"> <tr colspan="2"> <td> <font size="-1" face="Arial, Helvetica, sans-serif">Dan Siegel, a partner with the firm, concentrates his practice on state and local taxation. He has contributed to papers presented at various associations, and lectured for various associations. As the owner of retail space and multiple apartment buildings, he is uniquely attuned to the concerns of property owners and investors. </font></p> <p><font face="Arial, Helvetica, sans-serif"><br /> <font size="-1"><b>Education</b></font> <li><font size="-1">Cleveland-Marshall College of Law, JD <li><font size="-1">Miami University, BA, Chemistry </font> <br /><br /> <font size="-1"><b>Bar Admissions</b></font> <li><font size="-1">Ohio  1993</font></li> <br /><br /> <font size="-1"><b>Professional Associations</b></font> <li><font size="-1">Cleveland Bar Association</font></li><br /><br /> </TR> </TABLE> </TD> </TR> <TR> </table> <table width="734" border="0" cellspacing="0" cellpadding="0"> <tr> <td><img src="../../image/bottom_aptc.gif" width="635" height="55" border="0"></td> <td><a href="http://www.aptcnet.com" target="_blank"><img src="../../image/aptc.gif" width="113" height="55" border="0"></a></td> </tr> </table> </body> </html>