Certified Public Accountants, Inc.
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Martin B. Kavinoky

Office 818.712.0300 ext. 15
Fax 818.596.5000
2nd Fax 818.593.3159
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MARTIN B. KAVINOKY. Martin B. Kavinoky holds a B.S. and M.B.A. degree from the University of Southern California. He lectured in accounting and taxation for the University of California Extension, for the California Society of Certified Public Accountants and in staff training for Pomerantz, Kavinoky & Miller and Kenneth Leventhal and Company.

Before co-founding Pomerantz, Kavinoky & Company in 1971, Mr. Kavinoky spent six years at Kenneth Leventhal and Company, the last two of which were in that firm's auditing and accounting standards department. In addition to his activity as co-managing principal of Pomerantz, Kavinoky & Company, Mr. Kavinoky has had extensive experience in all phases of real property accounting, including tax planning and the structuring of real estate partnerships and Section 1031 exchange transactions. Mr. Kavinoky is also published in the field of Section 1031 exchanges and the Capital Gains Provisions of the 1997 Tax Act.