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 President of the St. Louis Chapter, and also represented the chapter on the Institute's Board of Directors. He was also an active member of the Missouri Athletic Club (having served on the Club's Brigadoon Historical Society), and a member of the Missouri Valley Model 'A' Restorers Club.

ARTHUR S. RYAN, former President and Representative of the New England Chapter, and Vice President and Treasurer of Region III, died on April 28, 2005, at the age of 60. Born in Boston, Mr. Ryan lived in Lexington, Massachusetts for the past 33 years with his wife Donna. He graduated from Boston College in 1966 with a Bachelors of Science degree, and from Suffolk Law School of Boston in 1970. When he joined TEI in 1975, Mr. Ryan held the position of Corporate Tax Manager at Thermo Electron Corporation in Waltham, Mass. He ended his career at A.W. Chesterton Company as the Vice President of Treasury Operations.