Richard L. Heaton has been a real estate broker in California since 1982.  He graduated from the University of California at San Diego with the degree of bachelor of arts in 1972.  Mr. Heaton studied law at the University of Kentucky where he graduated with a degree of Juris Doctor in 1976 and has been a member of the California State Bar since that same year. After graduating from the University of Kentucky, Mr. Heaton practiced law until 1978 when he became associated with the accounting firm of Ernst & Young and became a certified public accountant in 1981. He then joined the accounting firm of Main Hurdman, leaving the latter firm in 1983 as supervisor of the tax department. Since July of 1983, Mr. Heaton has been practicing law while continuing his accountancy practice and working as a real estate broker. His extensive experience and background allow him to close exceptional deals with favorable tax consequences.