ROBERT F. REILLY is Managing Director for Professional Services at Willamette Management Associates. A former partner and national director of the Deloitte & Touche Valuation Group, Mr. Reilly is widely recognized for both his professional achievements and his intellectual contributions to the profession. He is a frequent contributor to professional journals--including Management Accounting, the Journal of Pension Planning and Compliance, and the Journal of Property Tax Management--and he is a regular columnist for the American Bankruptcy Institute Journal. Mr. Reilly is coauthor (with Robert Schweihs and Shannon Pratt) of three previous books.

ROBERT P. SCHWEIHS is Managing Director of Willamette Management Associates. He was founder, national partner, and national director of valuation services for Valuation Engineering Associates, a business unit of Deloitte & Touche LLP. A much sought after speaker and conductor of professional seminars, Mr. Schweihs is also a prolific author. He has published numerous articles in professional journals and coauthored three books (with Robert Reilly and Shannon Pratt).