I hope this issue finds you well and that you are enjoying the Spring. In this issue, Gil Mathews provides a summary of current Delaware valuation decisions, which are about as abundant as Spring rain in the Northeast. Also, Robert Schlegel, Will Frazier, and Michael Hill address the good, the bad, and the ugly of customer concentrations. Thanks to all our authors for sharing their insights.

As Leo Tolstoy wrote in Anna Karenina, “Spring is the time of plans and projects.” I wrote in my last column on personal goodwill and would very much like to include some