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Scottish-born Ian J. Gray, 55, who was instrumental in the creation of McBee Associates, a national health-care finance and management consulting firm based in Columbia, Md., was also an invaluable mentor, work associates said.

"One of the special things about Ian is that he was extremely good at coaching," said Larry Sparacino, of McBee Associates. "He developed the careers of a number of our professionals."

Gray was aboard the plane that crashed into the Pentagon.

Gray emigrated from Scotland to the U.S. in 1968. He helped start McBee in the late 1970s. He and his wife, Ana Raley, the chief executive of Greater Southeast Community Hospital, lived in Columbia, Md.

Profile courtesy of THE CHICAGO TRIBUNE.