JAY E. FISHMAN, FASA, CBA, is coauthor or contributing author of seven professional books. He is a managing director of Financial Research Associates, a regional business valuation and forensic accounting firm. He has conducted hundreds of business valuations, has qualified as an expert witness, and has provided testimony in several federal and state courts.

SHANNON P. PRATT is a renowned leader in the field and author of several industry-standard books. Over a distinguished career of more than three decades, he has performed valuation engagements for M&A, ESOPs, and numerous other purposes. Mr. Pratt is a founder and managing director of Willamette Management Associates and Editor in Chief of Shannon Pratt's Business Valuation Update newsletter.

WILLIAM J. MORRISON, CPA, ABV, is President of Morrison & Company and is frequently appointed by the courts as a valuation expert. He has published articles on forensic accounting and valuation. He is a former FBI agent and has conducted thousands of forensic accounting investigations and business valuations of closely held companies.