Jay B. Abrams, ASA, CPA, MBA, is the founder of Abrams Valuation Group, Inc. (AVGI). He has valued businesses and consulted on mergers and acquisitions in a wide range of industries, provided valuations and discounts for fractional interests and restricted stock, and conducted independent statistical and mathematical research regarding problems facing businesses. During his 25 years of accounting and valuation experience, he has made, and continues to make, significant contributions to the science of valuing businesses. Mr. Abrams has published two books on the topic: Quantitative Business Valuation: A Mathematical Approach For Today's Professionals (McGraw-Hill, 2001); and How to Value Your Business and Increase Its Potential (McGraw-Hill, 2005). Additionally, Mr. Abrams is a frequent lecturer and has made significant contributions to the most prestigious valuation journals, including Business Valuation Review, The Valuation Examiner, Valuation, and The Practical Accountant.