ACKNOWLEDGMENTS

This book had a lengthy gestation period, during which we were helped by numerous people who read the manuscript, or portions of the manuscript, and made many invaluable suggestions. The names are too numerous to mention but our thanks go to them all—family members, friends, students, Wall Street practitioners, accountants, tax lawyers, securities lawyers and academic colleagues at Yale and other universities.

Two people worked especially diligently in bringing this book to fruition—Albert Erskine, our editor, and Marilyn Hainesworth, administrative vice-president of M. J. Whitman and Co. Inc., who oversaw the many housekeeping chores involved in preparing the manuscript.

Errors and shortcomings, of course, belong to us alone.