In memoriam.

Bernard Barnett, CPA, a long-time member of the AICPA's Tax Section and founding member of the Editorial Board of The Tax Adviser, died on July 2, 2005, at age 84. A former National Director of Tax Practice at BDO Seidman in New York, Mr. Barnett was an AICPA Tax Division leader, and past member of its Tax Executive Committee. From 1976-1977, he served as the president of the New York State Society of CPAs. In 1984, he received the Arthur J. Dixon Memorial Award for outstanding...