nsights is published on a quarterly basis, with periodic special interest issues, and is distributed to the friends and clients of Willamette Management Associates. Insights is intended to provide a forum for the topical debate of current issues in the areas of the valuation consulting, economic analysis, and financial advisory services. It does not provide legal, accounting, or taxation advice. Appropriate professional advisors should always be consulted with regard to such matters. Due to the broad array of the topics presented in Insights, our articles and columns are intended to be general in nature. These articles and columns are not intended to address the specific facts and circumstances of any particular client situation.