To my greatest champion, my dad, Earle R. Hitchner, Jr. Thank you for instilling in me a work ethic and tenacity that keeps me going. I miss you. To his sister and my godmother, Aunt Thelma. You are simply the best and a true inspiration to all who know and love you.
To the authors: It has truly been one of the highlights of my career to work with such a wonderful group of professionals. Thank you for your perseverance in helping to advance the business valuation profession.
To my mother, Virginia M. Hitchner, who passed away during the final days of editing this book. Thank you for sticking by me, always. I miss you.