Buffalo, N.Y. (Aug. 9, 2002) -- A Buffalo, N.Y. CPA firm has merged with a nearby firm to form a 45-partner office providing both traditional and non-traditional services.

Fifty-year-old Lumsden & McCormick LLP merged with Alden-based Stegmeier Smith & Lukowski. The combined firm will be known as Lumsden & McCormick and will offer audit, accounting and tax services, as well as management, valuation, computer technology and other business services.

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