Marc Vianello, CPA/ABV, CFF is the founder of Vianello Forensic Consulting, LLC (“VFC”), a CPA firm licensed in Kansas. His professional experience includes over 45 years of financial statement audits, taxation, capital formation, entrepreneurship, and general commerce. He is accredited in business valuation (ABV) and certified in financial forensics (CFF) by the American Institute of Certified Public Accountants. He is the author of a book and research study called Empirical Research Regarding Discounts for Lack of Marketability, published by Vianello Forensic Consulting, LLC (July 2019). The eBook is available free on DLOMCalculator.com.