I hope this issue finds you and your families all safe and well. As I write this, I am sitting at my desk looking at snow falling peacefully in my yard on top of several feet of snow from prior storms. I read that over 70 percent of the U.S. is covered in snow, so I know that I am not alone. The snow is so beautiful in December, but by February and March I am tired of shoveling and would very much like it all to go away. Fortunately, I have heat and light and a new issue of Business Valuation Review to read.