Las Vegas, NV Davis Polk partner Donald S. Bernstein moderate a panel discussion at VALCON 2010 – Restructurings, Reorganizations and Distressed Sales: Valuation Strategies and Opportunities. The panel, entitled “Playing to Win: Effective Valuation Analysis and Strategies for Restructurings, Reorganizations, and Distressed Sales,” addressed how valuations are used in restructurings, asset sales and reorganization plans, and how valuations should be presented and negotiated. VALCON 2010 was held February 24-26, 2010, in Las Vegas.