Chelsea Mikula and Scott Stitt have been recognized in the Acknowledgments section of the Sixth Edition of Shannon Pratt’s Valuing a Business: The Analysis and Appraisal of Closely Held Companies. The seminal book on business valuation has been the go-to guide for more than four decades. As noted, “this sixth edition has benefited immeasurably from peer review by a dedicated group of professionals who provided valuable input and assistance.” Chelsea and Scott reviewed and revised Chapter 39, “Valuations for Employee Stock Ownership Plans” and Chapter 40, “ESOP Court Cases.”