In memoriam.

VERNON JOHN CARPENTER, better known as Jack, Vice President and General Tax Counsel of Viacom Inc., died suddenly on March 12 at his home in West Harrison, New York. A member of the New York Chapter (and former member of the Pittsburgh Chapter), he was 51. Mr. Carpenter received his bachelor's degree in accounting from Grove City College and his J.D. degree from Duquesne University Law School. He began his career in 1975 at Westinghouse Electric Corporation as an income tax accountant. In 1990, he was appointed Associate General Tax Counsel of Westinghouse and managed the transformation of the industrial company into a media and entertainment business after the merger with CBS Corporation. Mr. Carpenter was elected Vice President of CBS Corporation in 1999. In addition to TEI, he was a member of the Pennsylvania and Allegheny Bar Associations and the Corporate Executive Board. Mr. Carpenter had a passion for sailing and was Fleet Captain of Sprite Island Yacht Club in Norwalk, Connecticut.

MICHAEL EUGENE O'CONNOR, a member of the Seattle Chapter since 1992, died peacefully in his home on December 30, 2004. Mr. O'Connor earned degrees in Metallurgist and Industrial Engineering from the University of Washington. He left Washington for two years to work in California and Arizona, but returned to UW in Spokane to earn an MBA and become a CPA with a Masters in Taxation. Having worked for Touche Ross, and The Boeing Company, Mr. O'Connor culminated his career as Director, International Tax at Starbucks Coffee Company.

EDWARD J. ROCHE, a long-time member of the Chicago Chapter who retired in 1994, died last November. Mr. Roche joined TEI in 1975 while working in the tax department of Borg-Warner Inc. He joined McDonald's Corporation in 1979, and was the company's Vice President and Director of Taxes at the time of his retirement. Both a lawyer and a certified public accountant, he began his tax career as an agent for both the Internal Revenue Service and the State of California.

EVERETT J. UNGEMACH, who joined TEI in 1958 and retired in 1983, died on March 10, 2005 in Albuquerque, New Mexico. Born and raised in Yonkers, New York, Mr. Ungemach worked for Chase National Bank while attending New York University. After graduation he enlisted in the U.S. Army Air Corps, and after World War II, returned to NYU to earn his MBA. Beginning his tax career qorking with the IRS, Mr. Ungemach specialized in mineral depletion, working as a tax manager for FMC Corporation for 31 years. In addition to serving his community as a volunteer tax preparer for AARP's Tax Counseling for the Elderly program, Mr. Ungemach served on the tax committee of the American Mining Congress for 20 years, as well as the tax committee of the West Virginia Manufacturers Association, and both the Idaho and Wyoming Mining Associations.