<p><b>MARK G. FILLER</b>, <b>CPA/ABV, CBA, AM, CVA,</b> is President of Filler & Associates, a valuation and litigation support practice. He recently was also chair of the editorial board of NACVA's <i>The Valuation Examiner</i> and coauthor of NACVA's quarterly marketing newsletter <i>Insights on Valuation</i>. Filler has published various articles and is recognized as a qualified expert witness, testifying frequently on business valuation, commercial damages, and personal injury matters at depositions and in state and federal courts. <p><b>JAMES A. D<small>I</small>GABRIELE, P<small>H</small>D/DPS, CPA/ABV, CFF, CFE, CFSA, CR.FA, CVA,</b> is a professor of accounting at Montclair State University and has been published in various journals, including <i>Journal of</i> <i>Forensic Accounting, Journal of Business Valuation and Economic Loss Analysis,</i> and <i>The Value Examiner.</i> Dr. DiGabriele is also Managing Director of DiGabriele, McNulty, Campanella & Co., LLC, an accounting firm specializing in forensic/investigative accounting and litigation support.