Michael Ting Yao, born in Shanghai, graduated from St. John's University, immigrated to the United State in 1948 and became a U.S. citizen in 1957. Mr. Yao, first settled in New York, drove a taxi, ran a restaurant, and operated an import business. He received a MBA degree from American University in 1967 and became a certified public accountant in 1969. He worked for the Internal Revenue Service from 1969 to 1981 when he retired. After retirement, Mr. Yao was a partner of Yao & Associates, CPAs and Owner and general partner of three real estate development companies, K-M. Yao Co., L-Y Investment Company, and Historical Building Investment Corp., which together owned more than 800 acres of prime land in the Washington Area. Mr. Yao died on April 28. He is survived by his wife, Cora M. Yao, and two step-children and five grandchildren.