From time to time, certain topics catch our interest. Spotlight on Value is a Burkert Valuation Advisors "white paper" on the indicated subject. To comply with the requirements of Treasury Department Circular 230, we inform you that any Federal tax advice contained in these materials is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any Federal tax transaction or matter.