Baila Rosenbaum is a freelance writer living in Lower Manhattan. She has written and edited for a range of publications including Aish.com, Binah Magazine, Ami Magazine, The Jewish Home, OU.org and the Judaica Press. In her other life Baila works as a business writer for a large CPA firm where, perversely, she enjoys writing about topics that include discounts for lack of marketability and the income approach to valuation.