In memoriam.

RICHARD C. SAMMUT, long-time member of TEI and former president of the Western Michigan Chapter, died on February 7, 2006, after battling cancer for several months. Mr. Sammut graduated from the Detroit College of Business with a Bachelor of Arts in Business and from Walsh College of Accountancy with a Masters of Science in Taxation. During his career, he worked for the IRS as a Revenue Agent and most recently for Whirlpool Corporation as Manager of Federal Taxes. Mr. Sammut is remembered by his colleagues and friends for his professionalism, kindness, and generosity.

PAUL DE WINTER, a member of TEI since 1988 and former president of the Toronto...