About the Contributors
TECHNICAL AUTHORS

Janae Castell, CVA, MAFF, has been practicing in the valuation industry since 2007 and has been actively involved in training and qualifying other practitioners, as well as helping them stay current with the latest industry trends and best practices. Her practice focuses on providing expert services for business valuations, financial analysis for start-up and growth funding, SBA lending, traditional bank lending, gift, estate, and income tax compliance, commercial litigation, domestic legal proceedings, buy-sell agreements, ESOP compliance, succession planning, fair value for financial reporting, and M&A. She is a curriculum author and lead instructor for the National Association of Certified Valuators and Analysts Certified Valuation Analyst credentialing program and a senior correspondent for NACVA’s Around the Valuation World monthly webcast. She served on the Standards Board and the Valuation Credentialing Board for NACVA and was elected chair of the VCB during her term. Janae was recognized nationally for the NACVA’s inaugural 40 Under Forty Award, was recognized as the Instructor of the Year by NACVA for 2022–2023, and received NACVA’s Circle of Light award for 2023–2024.

Richard Gray, CPA, CVA, ABV, ASA, is the managing director ...
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