KEY PEOPLE.

EARL C. BREWER, former President and board member of the Carolinas Chapter, has joined Oakwood Homes as Vice President of Taxation. He previously was Vice President and Assistant Secretary at LADD Furniture. Mr. Brewer earned his B.A. from Emory & Henry College and his master's degree in taxation from Appalachain State University.

CHIP CONRADI, a member and incoming Region VIII Vice President, has joined The Clorox Company in Oakland, California as Vice President - Tax. He was formerly a Senior Vice President at Bank of America, responsible for international tax matters. Mr. Conradi joined TEI in 1989, and will serve as 2000-2001 Vice President (Region VIII).

REGINALD W. KOWALCHUK, a member of the Toronto Chapter and TEI's 1991-1992 International President, has been elected a Fellow of the Institute of Chartered Accountants of Ontario. Election as a Fellow, which occurs every three years, is the highest designation the institute can bestow. Mr. Kowalchuk is Senior Vice President Taxation of The Bank of Nova Scotia in Toronto. He holds a B.Sc. degree from the University of Manitoba in Winnepeg, Manitoba and has been a member of TEI since 1976.

THEODORE J. VOGEL, a member and 1995-1996 President of the Detroit Chapter, has been named Vice President and Tax Counsel for DTE Energy. Previously, he served as Vice President-Taxes and Tax Counsel for CMS Enterprises. Mr. Vogel earned his B.A. degree from Calvin College and his M.B.A. and law degrees from the University of Michigan. Mr. Vogel joined TEI in 1987.

DONNA LEE WALKER has been appointed...