<HTML>In a message dated 3/23/01 7:09:13 AM Central Standard Time, yardbird@vermontel.net writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px">Who here has had to come up with a Fair Market Appraisal of their business? (For instance, in a divorce situation?) </BLOCKQUOTE> My son, a CPA, is giving a class at the Central West Regional Seminar on exactly that topic. If you want to get a very good idea, come to St. Louis next weekend and take in his class. He is also teaching a class if becoming a C-Corp is something piano technicians should consider. Willem </HTML>