Linda B. Trugman CPA/ABV, MCBA, ASA, MBA is the Vice President of Trugman Valuation Associates, Inc., a business valuation and economic damages firm with offices in Plantation, FL and Parsippany, NJ. She is a CPA licensed in Florida and New Jersey. She holds the Accredited in Business Valuation designation proffered through the AICPA, the Master Certified Business Appraiser designation proffered through The Institute of Business Appraisers, and the Accredited Senior Appraiser designation proffered by the American Society of Appraisers. She currently serves as International Past President of the American Society of Appraisers. Linda formerly served as chair of the ASA's Business Valuation Committee as well as chair of the BV Education Subcommittee. Linda also served on the Board of Directors of the International Institute of Business Valuers and was the Secretary/Treasurer. Linda formerly served on the Business Valuation Committee and the Business Valuation/Forensic and Litigation Services Executive Committee of the AICPA, and served as a Governor at Large of The Institute of Business Appraisers. Linda has served on other committees within these organizations throughout her career. Linda teaches and lectures about business valuation throughout the country. She is co-author of the first, second and third editions of Financial Valuation Applications and Models, published by Wiley Finance and a technical reviewer for all four editions of Understanding Business Valuation by Gary R. Trugman CPA/ABV, MCBA, ASA, MVS which is published by the AICPA.