An Iterative Valuation Approach 1

Mr. Abrams is the partner in charge of valuation for Thefeld, Finch & Abrams, CPAs, San Diego, California. He was previously at Arthur D. Little Valuation, Inc., Pacific Corporate Valuation, Inc, in LaJolla, California, and Arthur Andersen & Company. Mr. Abrams received his MBA from the University of Chicago.

¹The author wishes to thank Gregory Gilbert, ASA, CBA. CFA for his helpful comments and eagle eye.