Aurora-based Kingdom Masonry does commercial masonry construction, block, brick and concrete work. It was owned and operated by two equal shareholders, who had no formal operating agreement. Relations between the parties became strained, with disagreements over compensation, fringe benefits, shareholder loans, and the appropriateness of certain expenses. The partners decided to split, but could not agree on how the assets should be valued. The Weld County District Court appointed Cordes & Company as receiver, to protect and preserve the assets and wind up the company’s affairs. Based on Cordes’ expansive report of findings, the parties successfully reached a settlement agreement.