I hope this issue finds you well and you are enjoying the summer.

In this issue, Will Frazier explains the NICE Method and introduces the NICE-R model. Eric Sundheim, Ben Towne, and Jeff Faust provide their thoughts on the double backsolve method. Finally, Gil Mathews provides an excellent summary of the application of valuation discounts in oppression cases by state. Thanks to all of our authors for sharing their insights.

I would like to this opportunity to thank the Business Valuation Review's Editorial Review Board, who are all listed on this inside cover of the Business Valuation Review. This publication would not be possible without their time and contributions not only reviewing articles and preparing submissions, but also with their insightful and thoughtful comments, which make this journal what it is.

As always, we invite our readers to submit articles on new or interesting content. Letters to the editor,...

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