"A true value-offering varied approaches   and actual valuation cases from 

 marketing  to sale of a business."

 Joseph Shade, CPA, CMA, CFP - Pt. 

 Monmouth NJ

 "Expanded our understanding on this key

  component of business continuation 

  planning."

 
L. Wesley Boord, CLU ChFC - Dayton,OH

 "Your business valuation seminar 

  confirmed a supportable valuation is

  essential, not optional, in the planning

  process."

 
Lawrence J. Botzman, CFP - Somerset,

  KY

  "Essential for any agent wishing to be

  successful in the business and estate

  planning market."

  Rick M. Roman, Pension Specialist -

  Prudential Tampa, FL

  "Your seminar was thorough, in-depth

  and most valuable to me as a consultant

  serving closely held business clients."

 
Jerry Grisko - Buffalo, NY

  "Professional, provocative, erudite

  presentation of analysis and appraisals of

  companies. Great seminar."

 
Clyde Johnson - Cathedral City, CA

  "You don't work with this level of client

  without bringing quality to the table."

 
Rick Hellberg, CLU ChFC - Philadelphia,

  PA

  "The fact that WNM does all the work

  without any liability to me was almost to

  good to be true."

  Robert Monin, CFP - Buffalo, NY

  "WN&M was able to put me in business

  today...no tests, no waiting period."

 
Bill Mayberger, CFP, RFP - Pittsburgh, PA

  "As the need arises, we would certainly

  recommend your firm. We were truly

  impressed with the quality of your work

  for small to medium sized companies."

 
Philip S. Sandler, CLU ChFC - Buffalo,

  NY

  "Thank you for presenting such an

  informative program. Any planner who

  works with business owners or wishes to

  enter that market, needs to know about

  valuation planning. Your presentation

  went a long way toward informing our

  members on valuation issues."

  Upstate NY Chapter IAFP

  "Your insight and ability to communicate

  issues pertaining to IRC 2703 and

  Chapter 14 has created a world of

  opportunity for our members. Your

  expertise adds to the professionalism of

  our members."

 
Buffalo NY Chapter IAFP

  "Thank you for presenting such an

  informative program. Any planner who

  works with business owners or wishes to

  enter that market, needs to know about

  valuation planning. Your presentation

  went a long way toward informing our

  members on valuation issues."

  Upstate NY Chapter IAFP

  "Your insight and ability to communicate

  issues pertaining to IRC 2703 and

  Chapter 14 has created a world of

  opportunity for our members. Your

  expertise adds to the professionalism of

  our members."

  Buffalo NY Chapter IAFP
 

  "Thank you for the outstanding

  presentation you did for our chapter. I had

  a great deal of positive feedback on the

  content and delivery of your talk. Many of

  our members are looking for a contact

  like you to help them serve their clients."

  
Louisville Chapter CLU ChFC

 
"The seminar was well thought out and

  presented very professionally."

  Thomas A. Newman - Leesburg, FL

 
"The seminar was very informative. The

  service is needed by numerous

  businesses."

Charles M. Graham - Dayton, OH

  "I was impressed with the private pension

  idea."

  Mahoning-Shenango Valley Chapter CLU
  ChFC

  "Outstanding presentation! Honest,

  sincere, competent. These guys know

  their business."

  A. Joseph Scroi, CLU ChFC - Buffalo, NY

  "Your seminar was very informative and

  pointed out valuation pitfalls which should

  be avoided."

  Marvin H. Feldman, CLU ChFC

  East Liverpool, OH

  "As the need arises, we would certainly

  recommend your firm. We were truly

  impressed with the quality of your work

  for small to medium sized companies."

  Philip S. Sandler, CLU ChFC - Buffalo,

  NY

  "The information you provided was

  excellent and very well received. There's

  no doubt your presentation helped us all

  to expand our understanding of a proper

  valuation. I will be recommending your

  program and services to other

  professionals."

  Dayton Chapter IAFP

  "Our goal has been to provide quality

  programs on timely issues which are

  transferable to our members in their daily

  practice. Your presentation met those

  goals and was very well received."

Fort Wayne Chapter CLU ChFC

  "I think I can speak for the group when I

  say your presentation brought out many

  ideas we need to keep in mind when we

  work with business clients. Your

  presentation was both interesting and

  informative. We look forward to having

  you back."

  Joe Celin, CLU - Salem, OH

  "Advisors should suggest that a business valuation be done before embarking

  on an estate plan. The methodology used to determine the purchase price will

  more than likely be accepted by the Internal Revenue Service if it is based on

  a professional valuation."

  Louis A. Mezzullo, Author

  Wall Street Journal
 

  "It Pays To Know The Value Of Your Business."

  Nations Business
 

  "Revenue Ruling 59-60 makes clear that a sound opinion of value must be

  based on all relevant facts and other conditions, and no arbitrary, universal

  formula can be applied to all valuations."

  Journal Of Financial Planning
 

  "The use of generalizations . . . can result in less than favorable consequences

  for the family business and owner of closely held stock."

  Journal American Society
  Of CLU & ChFC
 

  "Disputes over business values are a leading cause of tax challenge between

  the IRS and business owners."

  Financial Planning Magazine
 

  "Undervaluation can lead to future IRS challenge." 

  AM Best L & H
 

  "Valuing The Family Business Is Step 1 In Estate Planning."

  National Underwriter 
 

  "If you can guide your business clients through the new IRS business

  valuation rules, you'll earn their undying gratitude."

  Life Association News
 

  "Valuing The Family Business Transfer."

  Life Insurance Selling
 

  Small Business News

  E. J. Mazza, WNM Advisors, LLC