James L. Horvath, CA, FCBV, ASA, B.Math, MBA, is a Partner with Deloitte, specializing in business and securities valuations and related intellectual property. Jim also has extensive international experience, having worked on valuations, mergers, and acquisitions in over 60 countries. He has written several books and numerous articles on valuation. David W. Chodikoff, BA (Spec Hons) (York), MA (Dalhousie), LLB (Dalhousie), specializes in tax litigation (civil and criminal). He is the national tax litigation lead and a partner at Miller Thomson LLP. David was a former counsel and a Crown prosecutor at the Department of Justice (Canada). He has over 100 reported decisions and has conducted more than 550 cases before the courts in Canada. In 2013, David was selected as one of the leading tax controversy advisors in the world and was included in the International Tax Review's "Tax Controversy Leaders Guide of 2013." David has edited and contributed to six tax publications, including Tax Litigation, 2d ed, a multi-jurisdictional comparison of the subject in thirty countries. David is the recipient of numerous national and international awards. David is in Martindale-Hubbell and is AV Preeminent(R) Rated.