This website of the Business Valuation Discussion Group (BVDG.org) is a private and confidential "Participants Only" site and is not accessible to non-participants. It is provided as a service to the valuation community by Health Capital Consultants (HCC) and managed by Bob Cimasi at HCC. Please direct any questions, or problems related to the group to HCC, by e-mail at admin@bvdg.org, or by phone, at (800) 394-8258. Please do not send messages regarding technical or administrative issues through the discussion group list-serve. The messages and information contained and/or opinions expressed herein are privileged, confidential, and private; they may not be accurate or accurately reflect the sustained or final views of the sender; they may not refer to the underlying sources or previous messages of the “thread”; they may not be considered or used out of context; they are not for public release or comment; they are not to be used, or cited for any purpose, in any manner, outside of this confidential, private discussion group. It is expressly prohibited to publish, transmit, share or otherwise disclose information obtained from the BVDG website or list-serve e-mail messages with any party not a participant of this group, without the express written permission of the authors and the administrator of the group. The comments made herein do not constitute advice as to what any party should do, or not do, on any given engagement, and are offered only for the consideration of participants for the purposes of a private and privileged discussion of participants within this group. Each participant should elect the proper course to follow in each unique assignment and engagement, based on her/his own knowledge, training, experience and background, within the unique facts and circumstances of each specific case. No discussion or disclosure of fees, compensation, pricing strategies or other prohibited communications between competitors is permitted. Participants agree to adhere to discussions related to the merits of pertinent topics and avoid personal conflicts. Participation in this Business Valuation Discussion Group and website is a privilege, subject to the invitation and approval of management and does not confer any membership rights. A participant may withdraw or be withdrawn from participation at any time, for any reason, upon which event the participant's directory listing and information will be removed as soon as possible. However, previous messages of that participant will remain on the website's message board in accordance with the group's archive policy.