Heidi P. Walker, CPA, ASA, ABV, is a director in the Business Valuation and Litigation Support Group at Meyers, Harrison & Pia, LLC, a leading provider of business valuation, litigation support, economic damages, and financial forensic investigations. She has performed valuations of business interests for a variety of purposes including, but not limited to, family law matters, estate and gift tax matters, shareholder litigation, business damages, buy-sell agreements, buying and selling businesses, employee stock ownership plans, and breach of contract. Ms. Walker has spoken both locally and nationally on a variety of business valuation topics, and has contributed to numerous publications on the subject of business valuation. She is a member of the American Society of Appraisers, the American Institute of Certified Public Accountants, and the Maine Society of Certified Public Accountants. The third edition of her publication, The Comprehensive Guide to the Use and Application of the Transaction Databases, was published in January 2015.