<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml">
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2021-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-18</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/financial-discipline-and-an-ownership-culture</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2023-09-12</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/three-critical-actions-that-will-help-your-firm-survive-and-thrive</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-10-07</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/business-planning</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/how-tax-law-changes-could-impact-the-value-of-your-ae-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-engineering-industry-equity-drain-crisis-or-opportunity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/what-really-drives-ae-performance-culture-or-governance</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/russ-ryan</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/contact</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-22</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/mergers-acquisition-advisory</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/transactions</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-20</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-vanishing-mid-sized-ae-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ryan-sanford</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-10</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/about-us/people</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/which-path-to-choose-the-internal-or-external-sale</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/financial-advisory</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/aestudy</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-26</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/your-board-of-directors-may-be-holding-you-back</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/webinars</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-it-a-good-time-to-sell</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/steve-gido-cfa</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-10</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/about-us</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/advisory-services</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/michael-obrien</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ian-rusk</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ashley-cristman</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/events</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/peter-mcmanus</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-10</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/valuation-appraisal</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ownership-transition-planning</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/esop-services</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/in-the-news</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/studies-perspectives</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/wall-street-sentiments-suggest-strong-ae-industry-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/perspectives</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-03-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-the-future-of-your-firm-in-the-hands-of-millennials</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-tax-cuts-and-jobs-act-and-your-firms-value</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/are-you-destroying-shareholder-value</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-secret-recipe-for-a-successful-ownership-transition</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-dilemmas-of-ae-family-ownership</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-10-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/reigniting-your-firms-growth-mission-impossible</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/you-just-revalued-your-share-price-as-of-the-year-end-then-this-happened</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/small-firms-face-unique-ownership-transition-challenges</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/can-the-ae-industry-re-accelerate-its-growth</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/stock-redemption-liabilities-are-you-in-position-to-avoid-the-cash-flow-crunch</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2011-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/when-those-aging-baby-boomers-just-wont-retire</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/deferred-compensation-know-the-risk</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/mitigating-taxes-while-achieving-your-strategic-ownership-goals</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/why-are-firms-valued-lower-when-selling-internally-versus-externally</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/we-need-to-talk-a-primer-on-kick-starting-ownership-transition-efforts</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2015-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/passing-the-torch-succession-planning-fundamentals-for-ae-firms</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/esops-is-there-a-plan-that-will-work-for-your-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2019-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-08-29</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/unintended-consequences-of-poor-financial-reporting</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/but-whos-going-to-buy-me-out-three-paths-for-ae-owners</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/perspectives---ian-template</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-case-against-aggressive-financial-leverage-in-ae-firms</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2013-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2016-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/what-is-your-ownership-strategy</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/new-study-reveals-what-people-really-pay-for-ae-and-environmental-consulting-firm-stock</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/if-your-stock-is-becoming-too-expensive</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/do-the-valuation-multiples-youre-using-actually-apply-to-your-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/are-architectural-practices-less-valuable-than-engineering-and-environmental-consulting-firms</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/carl-von-hake</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/summer-of-2010-ma-activity-just-getting-warmed-up</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-the-end-near-for-traditional-managementownership-structures</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-10-07</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/an-accountable-ceo-is-an-effective-ceo</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2014-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2017-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/leading-ae-firms-look-to-private-sector-for-growth</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2014-ma-outlook-where-are-the-future-ae-leaders</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ae-firm-valuation-faqs-answered</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/looking-ahead-which-way-do-we-grow</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2016-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/newpage6eea0779</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-18</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/are-you-tracking-the-right-metrics-for-your-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ownership-planning-many-options-but-no-magic-bullet</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/frequently-asked-questions-about-ae-ownership-transitions</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-now-the-time-to-sell-your-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-your-company-stock-a-good-investment</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2013-ma-outlook-its-a-small-world-after-all</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/jonathan-voelkelb4109141</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2011-ae-ma-outlook-the-long-road-back</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-key-observations-on-2013-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/does-the-valuation-of-your-companys-stock-reflect-all-of-its-risk</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/managing-conflicts-of-interest-when-selling-internally-or-externally</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-quest-for-reliable-valuation-and-financial-performance-statistics</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/tackling-the-human-behavior-side-of-ownership-transition-planning</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ae-study-order-form-13th-edition</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-18</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/my-company-will-sell-for-5x-or-6x-or-7x-earnings-right</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/stuck-in-neutral-todays-ownership-transition-challenges-trends-and-takeaways</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2012-ae-ma-outlook-is-the-glass-half-full-or-half-empty</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2019-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2018-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/new-study-shows-strong-growth</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/bonuses-or-shareholder-distribution-which-should-take-priority</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/millennials-please-dont-fail-to-launch</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ownership-planning-the-single-most-important-factor-in-ensuring-long-term-business-success</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2017-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/dont-let-2020-be-the-year-that-got-away</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/newpage9b7cfd3b</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/esops-often-lauded-sometimes-maligned-usually-misunderstood</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/think-your-firm-is-too-small-to-afford-a-cfo-think-again</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/growth-ownership-strategies-conference-to-address-ae-industrys-three-biggest-challenges</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-10-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/michael-s-obrien</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2014-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/when-valuation-Rules-of-thumb-Break-Down</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/what-makes-for-a-good-esop</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-10-07</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/want-to-increase-value-for-your-firm-pull-these-levers</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/newpage02aca4c5</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/fundamental-goals-for-ae-firms-exploring-a-sale</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/an-argument-for-annual-valuations</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2015-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-your-business-focus-hurting-profitability</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/reading-the-tea-leaves</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-08-29</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/steve-gido</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/is-it-time-for-a-shareholders-agreement-tune-up</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/whats-a-good-outside-board-director-worth</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/get-your-firm-sale-ready-even-if-its-not-for-sale</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-impact-on-valuation-of-section-174</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-16</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-ae-industry-reflects-and-restarts</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2020-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2022-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-12-14</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/four-action-items-to-help-move-your-firm-forward</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/plowing-through-the-economic-headwinds</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/are-these-beliefs-crippling-your-firm</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2020-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2022-05-03</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/how-will-the-covid-19-pandemic-impact-your-companys-valuation</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2024-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/newly-released-ae-business-valuation-and-ma-transactions-study-shows-peak-performance</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-08-29</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/leading-through-the-covid-19-homestretch</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/where-are-a/e-valuations-heading</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/In-spite-of-the-pandemic-ae-firms-report-improved-margins</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/back-in-the-saddle-for-the-aec-industry</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/the-pandemics-impact-on-ae-firm-ownership</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2021-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/rebecca-gomez</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/how-private-equity-is-quietly-transforming-the-a/e-industry</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/can-you-buy-an-ae-firm-that-has-an-esop</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2023-04-17</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/Inside-The-Latest-AE-Business-Valuation-and-MA-Transaction-Study</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/landmark-esop-ruling-in-the-a/e-industry</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/an-ae-generation-transitions-out</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/five-takeaways-on-2023-ae-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-08-29</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/could-ae-firms-avoid-a-recession</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2023-06-22</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ae-study-order-form-12-edition</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/Despite-Indicators-AE-Sector-May-Avoid-a-Looming-Economic-Recession</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/has-rampant-consolidation-been-good-for-the-a/e-industry</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/aligning-your-ownership-strategy-with-your-strategic-plan</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/inside-rogs-latest-data-on-valuation-trends</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2026-the-ae-private-equity-phenomenon</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-03-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/a-new-age-of-a/e-entrepreneurship-is-here</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/why-do-some-a-e-firms-trade-at-higher-valuation-multiples</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/manage-conflicts-of-interest-when-selling-your-shares-internally-or-externally</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-11-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/major-changes-to-the-dbe-program--what-firms-need-to-know</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-22</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2022-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2024-Inside-Latest-AE-Study</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/perfecting-the-ae-exit-strategy-five-key-factors</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-03-19</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/Strategizing-for-Potential-Changes-to-DBE-MBE-Programs</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2025/updated-r-d-tax-incentives-can-benefit-many-a/e-firms</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/a-shifting-outlook-for-the-a/e-industry</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/can-the-conventional-a/e-internal-transition-make-a-comeback</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-22</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/gen-x-takes-over-the-c-suite--with-a-little-help-from-the-millennials</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2025-12-02</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/inside-the-latest-a/e-business-valuation-and-m-a-transaction-study</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-10</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/ownership-transition-planning--begin-at-the-end</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2024-10-14</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2024-take-aways-on-ma-activity</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/will-m-a-drive-value-in-2025</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-22</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2026-inside-the-latest-a/e-business-valuation-and-m-a-transaction-study</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-02-11</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2025-mid-year-executive-outlook</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2025/a-tale-of-two-esop-companies</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-08</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2026-a/the-case-for-an-independent-valuation</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-14</lastmod>
    </url>
    <url>
        <loc>https://www.rog-partners.com/2025-a/e-m-a-year-in-review</loc>
        <priority>1.0</priority>
        <changefreq>monthly</changefreq>
        <lastmod>2026-01-13</lastmod>
    </url>
</urlset>
