Altschuler, Melvoin & Glasser

VALUATION PRACTICES

PRACTITIONER FORUM

I wish to express my thanks to the following practitioners who have agreed to:

Assist students with the identification and refinement of research topics related to fair market value and the tax code;

Suggest relevant readings and/or cases which should be called to the students' attention;

Provide "war stories" related to the issues under investigation;

Be responsive to a reasonable number of questions related to the topics chosen; and

Time permitting, critique preliminary drafts of the student's papers.

FIRM	PRACTITIONER
Altschuler, Melvoin & Glasser	Larry Levine
Altschuler, Melvoin & Glasser	Martin Terpstra
American National Bank	Gordon Eick
American National Bank	Tim Minhart
American National Bank	Tom Von Schrott
Anchor Planning & Valuations, Ltd.	John Hayes
Bank of America	Craig Cook
Comstock Valuation Advisors	Fred Jahns
Duff & Phelps	Mike Maiale
FERS	Linda Zimmerman
Financial Valuation Group International	Mike Mattson
Financial Valuation Group International	Jim Rigby
First National Bank of Chicago	Linda Marcus
First National Bank of Chicago	Somara Zwick
FMC Corporation	Jon Masunaga
Houlihan Valuation Advisors, Inc.	Al Lanom
Khalsa, McBrearty & Associates, LLP	Brian Jones
L.J. Soldinger	Larry Elisco
Marshall & Stevens (Des Plaines)	Mary Warmus
McGladrey & Pullen, LLP	John Cook
McGladrey & Pullen, LLP	Jeff Ryan
Motorola, Inc.	David Cook
Northern Trust	Bill Kopp
The Griffing Group, Inc.	David Clarke
Willamette Management Associates	Kim Abello