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Acknowledgments


               The principal authors of this practice aid are members of the Business Valuation in Bankruptcy Practice
               Aid Task Force.


                                Business Valuation in Bankruptcy Practice Aid Task Force

                                                    Bernard Pump, Chair
                                                         James Hart
                                                        Paul Shields


               In addition, members of the 2011–2012, 2012–2013, 2013–2014, 2014–2015, 2015–2016 AICPA Fo-
               rensic and Litigation Services Committee, Business Valuation Committee, and the Forensic and Valua-
               tion Services Executive Committee provided information and advice to the authors and AICPA staff for
               the update to this practice aid.

               Other individuals contributing content, expertise, and guidance in the production of this practice aid in-
               clude Ken DeGraw, Jim Hart, Jason Jones, David King, and Jack Schwager.

               The authors also wish to thank the following members of the AICPA staff, as well as the many col-
               leagues who contributed, for their efforts in providing the technical review of this practice aid. Their
               comments and suggestions have been insightful and have enhanced the quality, clarity, and usefulness of
               the practice aid.

                                                        AICPA Staff

                                                      Jeannette Koger
                                     Vice President, Advisory Services and Credentialing


                                                      Barbara Andrews
                            Director, Forensic, Technology, and Management Consulting Services
                                                        FVS Section

                                                        Eva Simpson
                                                Director, Valuation Services
                                                        FVS Section

                                                       Mark O. Smith
                                             Senior Manager, Valuation Services
                                                        FVS Section



















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