KEY PEOPLE.

SUSAN A. BAUER, a member of the Atlanta Chapter and vice chair of TEI's Advanced Technology Committee, has been named a partner in the RTM Restaurant Group. As Vice President for the company, Ms. Bauer oversees all areas of federal, state, local, and international taxation. She received her undergraduate degree from Loyola University of Chicago, her J.D. degree from The John Marshall Law School, and her LL.M. degree from DePaul University College of Law. She was previoulsy employed by Coopers & Lybrand, BellSouth Corporation, and Paragon Trade Brands. Ms. Bauer joined TEI in 1996.

PAUL CHERECWICH, JR., of the Salt Lake City Chapter has been appointed to the Internal Revenue Service Advisory Council (IRSAC) by IRS Commissioner Charles O. Rossotti. Mr. Cherecwich, who is Vice President of Tax and Tax Counsel for Cordant Technologies Inc., served as TEI's 1997-1998 President and currently serves on the Institute's Board of Directors. The IRSAC provides an organized forum for discussion of relevant tax administration issues between IRS officials and representatives of the public. Through the years, the IRSAC has focused on broad tax administration policy matters. Various groups have suggested operational improvements, offered constructive observations about IRS's current, or proposed policies, programs, and procedures, and advised the Commissioner of Internal Revenue on particular issues having substantive effect on federal tax administration. He joins James R. Murray of the Portland Chapter, another Institute past president, on the IRSAC. Mr. Cherecwich earned a B.E.E. degree from Rensselaer Polytechnic Institute, an M.B.A. degree from Northeastern University, a J.D. degree from Suffolk University Law School, and an LL.M. degree in taxation from Boston University School of Law. He joined TEI in 1983.

ROBERT LEVY, a vice president of the New York Chapter, has been promoted to Vice President-Chief Tax Counsel for MONY Life Insurance Company. In his new position, Mr. Levy is responsible for providing legal counsel to company officers, employees and field underwriters on tax and employee benefits plan matters affecting the company, its affiliates, their products and their associates. Mr. Levy received his J.D. degree from Brooklyn Law School and his LL.M. (in taxation) degree from New York University School of Law. He also holds a B.A. degree from Queens College in New York. Prior to joining the insurance industry, Mr. Levy served as attorney and revenue agent for the Internal Revenue Service. He joined TEI in 1982 and is also a member of the Federal Bar Association, Association of Life Insurance Counsel, American Corporate Counsel Association, and the American Bar Association and New York State Bar Association Tax Sections.