ROBERT E. KLEEMAN JR., CPA/ABV, ASA, CVA, is a member and theDirector of Litigation & Valuation Services for CliftonGunderson, LLC, a large regional public accounting firm. Mr.Kleeman has been providing valuation services since 1975, and haslimited his practice to litigation support and business valuationsince 1982. R. JAMES ALERDING, CPA/ABV, ASA, CVA, is a member and a regionalcoordinator of Litigation & Valuation Services for CliftonGunderson, LLC, a large regional public accounting and consultingfirm. Mr. Alerding has been providing valuation services since1980, and limits his practice primarily to litigation support andbusiness valuation. BENJAMIN D. MILLER, CPA, ASA, is a manager and a regionalcoordinator in the Litigation & Valuation Services Group forClifton Gunderson, LLC. Mr. Miller has been providing businessvaluation services since 1985.