In memoriam.

SUSAN M. FYDA, long-time member of TEI, died on May 24, 2005, after a two-year battle with cancer. Originally planning a career in teaching, Ms. Fyda switched majors to study accounting at DePaul University where she received her undergraduate degree and Masters in Taxation. When she joined TEI in 1989 as a member of the Chicago chapter, Ms. Fyda worked for Zenith Corporation where she held the position of Director of Taxes. She most recently worked for Akzo Nobel as Manager of Tax Audits. Ms. Fyda is remembered by her colleagues, friends, and family as a dedicated professional, well-known for her political commentary and active life-style.

WILLIAM H. ROSE, a member of TEI's St. Louis Chapter since 1969, died on June 21. A graduate of the University of Missouri-Columbia and Saint Louis University Law School, and a member of the Missouri and St. Louis Bar Association. Mr. Rose led the tax department at Arch Coal, Inc. for 27 years, serving as Corporate Secretary and Vice President of Taxation. During his career, he also worked for Emerson Electric Company and Wohl Shoe Company. Mr. Rose served as...