IN MEMORIAM.

JAMES M. BRIDGE, a former president of the St. Louis Chapter, recently died at the age of 65. Mr. Bridge retired as manager of the Union Electric Company tax department in 1997, after 44 years with the company. He earned an accounting degree from St. Louis University School of Commerce and Finance and a J.D. degree from St. Louis University School of Law. Mr. Bridge joined TEI in 1972, and served as the St. Louis Chapter's representative to the Institute Board of Directors from 1992-1994.

JOSEPH K. CHEN, a member of the San Francisco Chapter, passed away at the age of 50. He was European Tax Director for Levi Strauss & Co. Before joining Levi Strauss in 1985, Mr. Chen spent 12 years with the Internal Revenue Service. He earned his bachelor's degree from the University of California at Irvine, his M.B.A. degree from Golden Gate University, and his J.D. degree from San Francisco Law School. Mr. Chen joined TEI in 1989.

MARGARET M. FRANK, a charter member of the Salt Lake City Chapter, has died at the age of 49. She was Senior Corporate Counsel for Questar Corporation, where she was employed since 1980. Ms. Frank earned her B.A. degree from the University of Wyoming...