The Economic Impact of Taxes on S Corporation Valuations

C. Donald Wiggins, D.B.A., ASA, is President of Business Valuation, Inc., Jacksonville, FL and Professor of Accounting and Finance at the University of North Florida (currently on leave). He is President of the Central Florida Chapter of A.S.A. and received his B.B.A. and MBA. from Georgia Southern University and DBA, from Louisiana Tech University.

S. Mark Hand, CPA, is a Principal of Business Valuation, Inc. of Jacksonville, FL. Prior to joining BVI, he was a tax partner with KPMG Peat Marwick. He received his B.B.A. in accounting and masters degree in taxation from Georgia State University.

Laura L. Coogan is a senior analyst at Business Valuation, Inc., Jacksonville, FL and an M.B.A. candidate at the University of North Florida. She holds a B.S. from the United States Merchant Marine Academy, a B. A. from the New College of the University of South Florida, and is a member of Beta Gamma Sigma.