Don’t you — and don’t let your client — fall in love with your pre-mediation valuation of your case. Research comparing results at trial with final offers rejected at mediation has shown that a party’s valuation is quite often inaccurate. A trial is at best a competitive simulation of reality staged in a hostile environment. A judge or jury may simply get it “wrong,” but their opinion, not yours and not your client’s, will determine the value of the case. So be sensible; don’t fall in love with your valuation of your case.