The Value Examiner magazine is published by the National Association of Certified Valuation and Analyst (NACVA). Articles in this issue:

• Tracing, Valuing, and Presenting Retirement Assets in Divorce Case
  By Amber Rychetsky, CPA, CFE, CFF
• Déjà Vu: Revisiting the Restricted Stock and Pre-IPO Studies (Part IV of V)
  By Z. Christopher Mercer, FASA, CFA, ABAR
• Value Creation Strategies: Improving Customer Segments, Channels, and Relationships Before Selling a Business
  By Kipp A. Krukowski, PhD, ASA, CVA
• Recent Court Actions Provide Insight into Future of Healthcare Fraud and Abuse Laws
  By Todd Zigrang, MBA, MHA, FACHE, CVA, ASA, ABV, and Jessica Bailey-Wheaton, Esq.