Valuing Pass-Through Entities

Acknowledgments

This book includes the thoughtful input of exceptionally talented professionals who generously contributed their time and expertise. My sincere and deep appreciation to Ashok Abbott, John E. Barrett Jr., Neil J. Beaton, Jay A. Soled, and Steven A. Loeb for their important contributions to the business valuation and income tax chapters. Also, a special thank-you to Sheila V. Sybrant, editor extraordinaire. To this list I add Sheck Cho, Lia Ottaviano, and all of their colleagues at John Wiley & Sons, who were easy to work with and polished my work into the text you have before you.

Writing a book was quite an undertaking and a remarkable learning experience. At times exhilarating, at times eye-opening, it was never boring or a grind. Of course it took longer than expected, therefore requiring the understanding, encouragement, and support of my partners, which I enthusiastically received from my firm's cofounders, O. David Fischer and Spencer V. Wissinger. Monica Kaden, a very experienced and respected colleague, was always there as a sounding board and provided focus and clarity. I thank each of you.

Over the course of my career, I have been fortunate to work with colleagues who contributed to my development as a professional advisor and critical thinker. So it is with deep appreciation that I acknowledge and thank Ronald G. Weiner, Ted M. Felix, Joseph P. Cipolla Jr., and Barry S. Sziklay.

As a baby boomer born to Depression-era parents, I was the first in my ...