Such a substantial undertaking does not, of course, happen without much assistance and insight from others. We thank Roger J. Grabowski of Duff & Phelps, LLC, for his review of the manuscript and for his suggestions.
The authors would like to thank the following individuals for providing their methods and views for inclusion in the controversial chapter on valuing S corporations and other pass-through entities, as well as for their assistance in pulling them together: Nancy J. Fannon, CPA, ABV, MCBA; Roger J. Grabowski, ASA; Z. Christopher Mercer, ASA, CFA; Chris D. Treharne, ASA, MCBA; and Daniel R. Van Vleet, ASA, CBA.
The authors are grateful to Neil J. Beaton, CPA/ABV/CFF, CFA, ASA, for updating the Valuation of Options chapter and to Alina V. Niculita, CFA, ASA; Ashok B. Abbott, PhD, Associate Professor of Finance, West Virginia University; and Kimberly Linebarger, AM for updating the Discounts for Lack of Marketability chapter.
We also appreciate the contributions to the entire updating effort of several employees of Shannon Pratt Valuations, Inc., including: Alina Niculita, CFA, ASA; Kimberly Linebarger, AM; Noah Gordon, Esq.; Dustin Snyder; and Paul Anthony.
We are also grateful to Tara Ferris Negus, Esq. for her assistance with research and to Elisha Peconi Harp, Esq. for her assistance with research and editing.
We are grateful to Adam Manson of Business Valuation Resources for his assistance with various exhibits.
We also thank Executive Editor John ...