It is with great sadness that we must inform you of the passing of our colleague and dear friend, Libby McCarthy. Libby passed away on November 7th 2009 after a three-month battle with cancer.  It has been a great shock to her clients, as well as her family, friends and others.  Over the past 17 years Libby developed a very special relationship with each of her clients. We want you to know that our firm has substantial depth of talent in cross-border tax matters and we will continue these special relationships with all of her clients.  The tax preparation process for every client has always involved consultations and discussions with Mr. Brunton during the preparation process, and the draft tax returns have always  been reviewed by Mr. Brunton prior to being finalized and issued to the client.   This same procedure will continue with all our clients including those who worked with Libby.