The measurement, analysis, and accounting requirements surrounding contingent considerations involve complex methodologies, nuanced interpretation, and shifting regulatory guidance, and this work is fast becoming a ubiquitous part of the analysis required for business combinations. In Part 6 of BVR's Online Symposium on Fair Value Measurement, experts Travis Chamberlain and Ron Elkounovitch address the many challenges posed not only by contingent consideration analysis, but also by the guidance provided by FAS 141 and other professional standards.