Gene A Treviño is President, Senior Economist, and founder of Valuation Associates, Inc., based in San Antonio, Texas. A graduate of Walden University and University of Texas at San Antonio, Mr. Trevino is a member of the American Academy of Economic and Financial Experts, the National Association of Forensic Economists, and the Association of Investment Management Research, among other groups. He is the author of numerous articles, among them "A Note on Formulating and Corroborating Discount Rates For Small Firms" and "Calculating the Earnings Base for a Self-employed Individual," both in the Journal of Legal Economics, and "Rates of Return to Education and Occupation for the U.S. and Canada" in International Advances in Economic Research (with Peter Ross).