L&E offers software development services for custom development and “right sizing” legacy business applications. L&E Associates employs a variety of analysis, design, and development techniques using CASE, C/C++, 4th Generation Languages, and Relational Database Management Systems. We have in-place expertise to generate Internet homepages permitting users easy access to key client information through user-friendly web interfaces. We supported the IRS Year 2000 effort by supporting the necessary conversion of their large COBOL software library.