diff --git a/Contexts/ImpersonationHandle.cs b/Contexts/ImpersonationHandle.cs
new file mode 100644
index 0000000..a104379
--- /dev/null
+++ b/Contexts/ImpersonationHandle.cs
@@ -0,0 +1,46 @@
+using System;
+using System.Collections.Generic;
+using System.Linq;
+using System.Text;
+using System.Threading.Tasks;
+
+namespace NSspi.Contexts
+{
+    public class ImpersonationHandle : IDisposable
+    {
+        // Notes:
+        // Impersonate:
+        // http://msdn.microsoft.com/en-us/library/windows/desktop/aa375497(v=vs.85).aspx
+        // 
+        // Revert:
+        // http://msdn.microsoft.com/en-us/library/windows/desktop/aa379446(v=vs.85).aspx
+        //
+        // QuerySecurityPkgInfo (to learn if it supports impersonation):
+        // http://msdn.microsoft.com/en-us/library/windows/desktop/aa379359(v=vs.85).aspx
+
+        private bool disposed;
+        private ServerContext server;
+
+        internal ImpersonationHandle(ServerContext server)
+        {
+            this.server = server;
+        }
+
+        ~ImpersonationHandle()
+        {
+            Dispose( false );
+        }
+
+        public void Dispose()
+        {
+            Dispose( true );
+            GC.SuppressFinalize( this );
+        }
+
+        protected virtual void Dispose( bool disposing )
+        {
+
+        }
+
+    }
+}