Acknowledgments
At John Wiley & Sons, I would like to thank John DeRemigis and Judy Howarth for their encouragement, direction, and tough love to keep me on track.
For the third edition, I would like to thank Karen Warner of Valuation Products and Services, LLC, and Janet Kern of Financial Valuation Advisors, Inc., for working with the coauthors, editing, and proofreading.
I thank all of the following prominent valuation practitioners for their insightful comments in reviewing either the entire book or certain chapters in the first, second, and/or third editions of this book.
Parnell Black, National Association of Certified Valuation Analysts, Salt Lake City, Utah
Mark Dietrich, Dietrich & Wilson, PC, Framingham, Massachusetts
Christopher Mercer, Mercer Capital, Memphis, Tennessee
Shannon Pratt, Shannon Pratt Valuations, Portland, Oregon
Scott Saltzman, Saltzman, LLC, National Association of Certified Valuation Analysts, Denver, Colorado
Gary Trugman, Trugman Valuation Associates, Plantation, Florida
I would also like to thank the following organizations or sources for the use of certain information:
John Wiley & Sons, Inc.
Mercer Capital
Morningstar
Financial Valuation Group
Appraisal Foundation
Risk Management Association
Beckmill Research
Brookings Institution
Financial Consulting Group
Financial Accounting Standards Board
American Institute of Certified Public Accountants
Internal Revenue Service
Partnership Profiles, Inc.
Trugman Valuation Associates
National Center for ...
