LMW&Co., Leffler Miller Ward and Company

Michael Miller's professional career in accounting spans more than 35 years.   His extensive experience in the field includes tax preparation and planning, real estate taxes, budgeting, cash flow analysis, and investment and estate planning.   Because of his diverse background, Michael works with a wide variety of clientele in both the public and private sectors, including many high profile and high net worth individuals.  

Senior partner in charge of tax issues for Leffler Miller Ward & Company, Michael co-founded the firm in June 2000.   Beginning in 1981, Michael headed his own practice, Michael Miller CPA; then, in 1984, he partnered with Jerome A. Ward to co-found Miller Ward & Company in Los Angeles.   Focusing on the real estate and entertainment industries, small businesses, and high net worth individuals, the two continued to expand the practice and merged with partner Martin Leffler in 2000.

Michael began his career at Kenneth Leventhal & Company, a CPA firm noted for its real estate expertise, where he rose to become a manager.   He left to become a CFO for several real estate developers.

A graduate of California State Polytechnic University Pomona, Michael holds a BS in Accounting.    He is a member of the California Society of Certified Public Accountants (CSCPA); the American Institute of Certified Public Accountants (AICPA); and is licensed with the California Department of Real Estate.   

Michael is adept in management of real estate tax transactions and 1031 exchanges.   His role as executor/conservator for his clients' estates, where he mediates in family issues, has become a key element of his practice. In addition, his expertise in real estate transactions enables him to structure proactive tax plans for his clients from purchase to sale.

Michael, who has three children and two grandchildren, resides with his wife in Los Angeles.   A treasurer at his local temple, he enjoys sports cars, reading history, and playing golf in his spare time.

Coming soon.

Martin Leffler has more than 30 years' experience in tax planning and preparation and related accounting/tax services in California. Leffler provides a full range of accounting and tax services to his clients, including budgeting, cash flow analysis, IRS controversy, offers in compromise, consulting and more. Leffler maintains a wide range of clientele, including professional athletes, celebrities, and various other high profile and high net worth individuals and business entities.

Leffler co-founded Leffler Miller Ward & Company in April 2000, where he oversees the firm's accounts receivable and marketing program.

In 1970, Leffler earned a BS in Aeronautical Engineering from Rensselaer Polytechnic Institute.   He went on to receive an MBA from the University of Massachusetts in 1972.   Following his formal education, Leffler served as an Air Force officer.   He went on to work at Northrop Corporation in the finance department before working as a consultant with Price Waterhouse and other major accounting firms.   After obtaining his CPA license, he founded Leffler Accounting Corporation, where, for 20 years he assisted clients in all facets of tax, business management, consulting and accounting services.

Leffler is a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of CPAs (CSCPA); a certificate holder in Advanced Financial Planning; and has completed coursework for the Certified Financial Planner license (CFP).  

Leffler also provides professional services acting as conservator for estates and trusts, handling IRS controversy, and providing small business management and consulting.  

An instinctive mentor, he values the opportunity to counsel clients on their financial goals and educate them about tax and investment strategies.   Leffler is also an accomplished lecturer, speaking on topics such as "Understanding Income Taxes" and "New Tax Laws."

An ardent supporter of diabetes research for 17 years, he is currently serving his third year on the Board of Directors for the Southern California Chapter of the Diabetes Research Institute Foundation.  

Married for 30 years, Leffler resides with his wife, Randee, in Encino, where they raised two children. Martin is actively involved in Randee's Jewish educational magnet business, the Magnet Mogul and, in his spare time, enjoys golf and other sports, as well as travel, photography and other leisure activities.

David Calvo joined Leffler Miller Ward & Company in July 2002.   Specializing in the real estate and entertainment industries, he brings a fresh approach and many years' experience in tax preparation and planning to the firm.

Before joining Leffler Miller Ward & Company, Calvo held positions with several high-profile firms. He began his professional career in 1996 at KPMG/Peat Marwick in Seattle, handling compliance in the Federal Tax Department.   From there, he transferred to KPMG in Los Angeles to join the corporate consulting group before joining Moss Adams LLP in the assurance department. His most recent position was at Venture Technologies Group, where he was Controller for the company that owned a number of national TV broadcast stations, including 13 subsidiaries throughout the country.

Calvo earned a BA in Accounting with a minor in Finance from University of Washington in 1994 and a Masters in Taxation (MPAcc) in 1996.   He is a member of the California Society of CPAs (CSCPA) and is licensed to practice in both California and Washington.   He is also licensed as a Life Agent by the state of California.

A native of the state of Washington, Calvo relocated to California in 1999.   He is an outdoor and exercise enthusiast who enjoys yoga, sports cars, and motorcycles.