Table of Contents: Chair’s Column: Love/Hate Relationship with Unpublished Opinions by Amanda S. Trigg; Editor-in-Chief’s Column: Fairness and Economic Reality in Business Valuation by Charles F. Vuotto Jr.; Executive Editor’s Column: Can a Key Person Discount Be Used During the Valuation of a Closely Held Business in a Divorce Case? by Ronald G. Lieberman; How Deep is the Black Hole, and How Do We Dig Our Clients Out? by Bea Kandell and Christopher McGann; The Division of Spousal Student Loan Debt in Divorce by Christopher Rade Musulin; What Happens to Frozen Embryos When the Parents Can’t Agree on What Should be Done With Them? An Analysis of the Law in New Jersey and Across the Country by Rebecca Peskin; Treatment of Social Security Disability Derivative Child Benefits by Michael A. Weinberg