chairman of The International Fiscal Association, Bermuda branch.

The local branch has a membership of about 150. Mr. Hackenberg succeeds Peter Rodger, group legal advisor for the Bank of N.T. Butterfield and Son Ltd.

The International Fiscal Association, with headquarters in the Netherlands, is set up to study international law in relation to international fiscal law and the financial and economic aspects of taxation. The organisation has a membership of 9,500 in 85 countries.

Mr. Hackenberg is also editor of Ernst & Young's publication Doing Business in Bermuda.

BUSINESS BUC