Mark Shirley is the managing partner of V & L Consultants, LLP in Baton Rouge, LA. Published materials include:Tax and Financial Planning Strategies in Divorce,Cost of Capital, 3^rd and 4^th Ed., Valuing Professional Practices and Licenses, and BVR's Guide to Personal v. Enterprise Goodwill. Technical articles have been published in The Valuation Examiner, BewertungsPraktiker Nr., The Practical Accountant, CPA Litigation Services Counselor, The Gatekeeper Quarterly, and The Journal of Forensic Accounting. Lectures have been presented for organizations including the AICPA, New York Society of CPAs, LCPA, LSU, NACVA, AAML, National Judicial College, LSU Law Center, and FBI Academy.