Harold G. Martin, Jr., CPA/ABV/CFF, ASA, CFE, is a partner in Keiter's Valuation and Forensic Services in Richmond, VA, and  an adjunct instructor for The College of William and Mary Graduate School of Business.  He is a member of the AICPA BV Hall of Fame, a  two-time BV Volunteer of the Year, instructor for the National BV School, former member of the BV Committee, and former chair of the BV Conference. He is co-author of Financial Valuation and a contributor to Cost of Capital.