With a mixture of fondness and heavy hearts, we recently sad goodbye to Peggy Ugent, who retired in April after nearly 12 years with the firm. As GSRJ’s Director of Tax and Accounting, Peggy used her extensive expertise and background in U.S tax matters to counsel firm attorneys on income and transfer tax considerations with regard to proposed business transactions, choice of entity structure, and investment in pass-through entities. She has not disappeared from the industry completely, though; as the current chair of the American Institute of Certified Public Accountants’ Trust, Estate and Gift Tax Technical Resource Panel, she continues to share her deep knowledge of complex domestic and international tax issues.