With Lari B. Masten, MSA, CPA/ABV, CVA, “A Methodology for Valuing Tiered Entities,” Journal of Business Valuation and Economic Loss Analysis, (Berkeley Electronic Press, January 2006). A comprehensive treatment of methods for valuing tiered or layered entities (where a partnership owns, say, an interest in another partnership, and so on). Provides a detailed case study illustrating many variations on the valuation problem, and shows how even the most complex valuation nightmares can be made e