Mr. L’Engle has more than 40 years of public accounting experience including tax planning for closely held entities and their owners, legal, medical, high technology, real estate, manufacturing and franchise operations.  He specializes in financial, business and tax consultation for high net worth individuals and their business operations.  He has spoken at tax seminars and lectured on taxation at the graduate school level.  He has published articles on real estate investment trusts and other tax subjects.