Daniel T. Gary is a partner in KPMG's Transaction Services practice, focusing on accounting for valuation-related events such as acquisitions, impairments and fresh start accounting for emergence from bankruptcy. He also is deeply experienced with the requirements of registrants with the Securities Exchange Commission. In his full-time role as a service delivery partner, he is closely involved with a wide range of technical issues as well as operational challenges involving implementation of new standards. Dan's prior tenures as an auditor and a corporate controller enable his understanding of all aspects of an issue. He speaks frequently on accounting for business combinations and has been published and quoted in numerous publications. Brian Heckler, David Hori and Michele Meadows from KPMG LLP Transaction Services provided valuable insights and practical examples in the development of this Portfolio. Their contributions and perspectives are gratefully acknowledged.