Sid Kess was a giant. There really are no words to describe the loss I feel now that Sid is gone. When I was a young attorney, just starting out in the tax and trusts and estates field, I had the incredible fortune of being introduced to Sid, who would go on to change my life in so many ways. For some strange reason, Sid took an interest in me and my career—as he had done for thousands of other young professionals—and he proceeded to do everything he could to help me advance. He co-authored many articles with me and made sure that I became a contributor to The CPA Journal. His mentorship was just priceless. His wisdom and thoughtfulness are unparalleled. I can’t adequately describe the love and affection I felt, and still feel, for this brilliant, yet incredibly humble, human being. Sid will be so missed, but we will all cherish his memory forever.