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About the Author




Jay B. Abrams, ASA, CPA, MBA, a nationally known authority in valuing
privately held businesses, has published numerous seminal articles.
Mr. Abrams is the principal of Abrams Valuation Group in La Jolla,
California, a ¬rm that specializes in business valuation. He was a Project
Manager at Arthur D. Little Valuation, Inc. in Los Angeles, California,
where he performed the valuations of Columbia Pictures, Dr. Pepper,
Purex, MCO Geothermal, VSA, and many other large ¬rms.
Mr. Abrams has several inventions to his name, many of which are
discussed in this work. In 1992 he published the solution to a 500-year-
old problem”how to pinpoint an accounting transposition error.
Mr. Abrams has an MBA in ¬nance from the University of Chicago,
where he also took graduate courses in the Department of Economics. He
received his B.S. in Business Administration from California State Uni-
versity, Northridge, where he received the Arthur Young Outstanding
Accounting Student Award in 1972.
Mr. Abrams has spoken in a variety of different professional and
public forums about valuing privately held businesses, including the 1998
Conference of the National Association of Valuation Analysts; the 1996
International Conference of the American Society of Appraisers, in To-
ronto; Anthony Robbins™ Mastery University; and the National Center for
Employee Ownership Annual Conference. He has taught business valu-
ation as continuing legal education and at the University of California at
San Diego Extension.
Mr. Abrams lives in San Diego, California, with his wife and ¬ve
children.




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