FRANK C. EVANS, a principal in Smith Evans Strimbu, Valuation Advisory Services, is a Certified Business Appraiser (CBA), an Accredited Senior Appraiser in Business Valuation (ASA), and a Certified Public Accountant/ Accreditedin Business Valuation (CPA). He works with middle market through Fortune 100 companies and has spoken at valuation seminars and conferences throughout North America and Europe. He is Editor of Business Appraisal Practice, published by the Institute of Business Appraisers, and has authored numerous articles. He is the recipient of several prestigious awards, including admission to the College of Fellows of the Institute of Business Appraisers. He can be contacted at
[email protected] DAVID M. BISHOP, a Master Certified Business Appraiser (MCBA), Accredited Senior Appraiser in Business Valuation (ASA), Business Valuator Accredited for Litigation (BVAL), and a charter member of the College of Fellows of the Institute of Business Appraisers, is President of American Business Appraisers, Inc. He is one of America's best-known writers and speakers on the valuation of businesses for M&A, value enhancement, and tax-related valuations; his practice concentrates on these types of assignments. He can be contacted at
[email protected]