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:svivarronda@siegeltax.com" title="Email Steven">Steven J. Vivarronda</a></strong><br> <strong><font size="+1">ASSOCIATE</font></strong><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/steve_vivarronda.JPG" width="129px" height="192px" border="0" /> </td> </TR> </TABLE> <TABLE width="100%" align="center"> <tr colspan="2"> <td> <font size="-1" color="#000000" face="Arial, Helvetica, sans-serif">Steve Vivarronda is an associate with the Cleveland office whose experience is in real estate taxation and appraisal. He served as a commercial real estate appraiser at a mass appraisal firm and was a state certified commercial appraiser prior to joining the firm. <br /><br />Steve has obtained several successful tax exemptions from the Ohio Tax Commissioner on behalf of non-profit clients, and litigated cases before the Ohio Board of Tax Appeals and numerous local boards of revision throughout Ohio. </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, magna cum laude <li><font size="-1">Cleveland State University, MA Economics <li><font size="-1">John Carroll University, BS Economics, cum laude </font> <br /><br /> <font size="-1"><b>Bar Admissions</b></font> <li><font size="-1">Ohio  2000</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> </tr> </table> </body> </html>