BEGIN:VCARD
VERSION:3.0
REV:2026-04-09T04:45:28Z
N;CHARSET=utf-8:Merz;Janet;D.;;
FN;CHARSET=utf-8:Janet D. Merz
ORG;CHARSET=utf-8:Cummings & Lockwood LLC
TITLE;CHARSET=utf-8:Fiduciary Accountant
EMAIL;INTERNET;WORK:jmerz@cl-law.com
TEL;WORK;VOICE:239.649.3115
TEL;WORK;FAX:239.430.3336
ADR;WORK;CHARSET=utf-8:;Suite 400;Collier Place II, 3001 Tamiami Trail Nort
 h;Naples;FL;34103;United States
URL;WORK:https://cl-law.com/professionals/janet-merz
END:VCARD