I read "Something of Value" with both interest san general agreement. Valuation of businesses is a growing area, due to employee stock ownership plans, divorces, tax challenges, and exchanges. Additionally, when an exchange is contemplated, picking a business broker as well as picking a valuation expert requires a little research.

For example, Florida has mandated that business brokers must be licensed real estate professionals. By fiat, real estate brokers become business brokers. Obviously, not all real estate professionals are qualified, regardless of law, to broker businesses. Legislation such as this makes choosing a business broker a critical decision.