Ed Wilusz, ASA, CFA, MBA, is the Managing Director and Founder of Value Management Inc., an investment banking and business valuation advisory firm. He has been active in this field since 1980. He has conducted, supervised or reviewed thousands of business appraisals and been involved in hundreds of transactions. Ed was on the Valuation Advisory Committee of the ESOP Association for 17 years. Ed has testified in court on numerous occasions and has spoken on the topic of business valuations and ESOPs on a national and local level.