I hope this issue finds you and your families all safe and well. As I write this, I am sitting at my desk looking at snow falling peacefully in my yard on top of several feet of snow from prior storms. I read that over 70 percent of the U.S. is covered in snow, so I know that I am not alone. The snow is so beautiful in December, but by February and March I am tired of shoveling and would very much like it all to go away. Fortunately, I have heat and light and a new issue of Business Valuation Review to read.

Many thanks to the authors of the articles in this issue. Bradford Cornell and Richard Gerger explore the practicality of terminating terminal values. While I do not think that many of the courts where I practice are going...

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