Today, September 13, marks the birthday of a man who changed my life. Now deceased, Jim Craft was a partner in Deloitte. I started working for him as a senior accountant in 1981 and continued to do so up until and even after I was admitted to the partnership in 1988. Jim became more than a supervisor. He was a mentor ("rabbi"), teacher and friend. Heidi (my wife), Jim and I transcended a mere work relationship, often traveling to Europe together, combining client meetings with personal excursions. I know that Heidi adored him.

Jim was a sweet, gentle man with an unbelievably big heart and intellect. The list of those whose careers he positively affected is long. I know that I would not have accomplished professionally what I have been able to without his guidance and friendship. One of the many lessons I learned from him, and still practice to this day, is client service - what is required to serve one's clients in an ethical, professional and dedicated manner.

I think about him almost daily, even after my retirement. Jim, you trained me well; I hope I have made you, will continue to make you, proud. Heidi and I miss you.