Timothy K. Bronza is a Managing Director with Mercer Capital. Tim has been involved in valuing business interests for over 25 years for a variety of purposes, including federal gift, estate and income taxation, strategic business planning, business transactions and litigation, dissenting shareholder actions, buy-sell agreements, shareholder redemptions and other purposes, with an emphasis on valuations prepared for corporate and federal tax transactions and pre-liquidity planning.
Tim earned a Bachelor of Arts in Business Administration from the University of South Florida with dual majors in Accounting and Marketing. He is an Accredited Senior Appraiser (ASA) in Business Valuation with the American Society of Appraisers and is reaccredited through the Society’s mandatory reaccreditation program through September 29, 2024. He has also received certificates of achievement for completing the Valuation, Advanced Valuation and Investment Philosophies Programs at the New York University Leonard N. Stern School of Business.
Tim is also licensed as a Florida Certified Public Accountant and a Florida Real Estate Broker. He is a former chair of the Business Valuation Subcommittee of the Litigation Committee of the Florida Institute of Certified Public Accountants (FICPA).
Tim is a frequent speaker on the topic of business valuation. He was a faculty member at the University of Miami Law School’s 48th Annual Heckerling Institute on Estate Planning. He has also lectured before the American Bar Association Sections of Real Property, Trust and Estate Law and Taxation, the Florida Bar Business Law Section, the Florida Bar Tax Section, the Florida Bar Real Property, Probate and Trust Law Section, the Florida Institute Certified Public Accountants, numerous estate planning councils and other organizations. He has been a guest lecturer at the University of Florida’s Levin College of Law Graduate Tax Program, Cornell Law School and an adjunct instructor at the University of South Florida St. Petersburg in business valuation.
He has also authored or co-authored articles on valuation published in various regional and national publications including the Probate & Property (a publication of the American Bar Association, Real Property, Trust and Estate Law Section), Florida Bar Journal, the Journal of Financial Planning, West Group’s Estate and Personal Financial Planning and Valuation Strategies. He has also been quoted in Lawyer’s Weekly USA and Leimberg Information Services Estate Planning Email Newsletter.
Tim currently serves as Vice Chair of the Income and Transfer Tax Planning Group of the Real Property Trust and Estate Law Section of the American Bar Association and is a Past Co-Chair of its Tax Litigation and Controversy Committee. He is a member of the Advisory Board of the Institute for Accounting Excellence of Florida Southern College, a past president of the Central Florida Estate Planning Council and a former board member of the Tampa Bay Estate Planning Council. He is also a former member of the Executive Committee of Stetson University’s Family Enterprise Center.
Prior to joining Mercer Capital, Tim was the President of Business Valuation Analysts. In September 2024, Business Valuation Analysts joined with Mercer Capital Management, Inc.
Professional Memberships & Leadership Positions
- American Bar Association Real Property Trust and Estate Law Seciton
- Income and Transfer Tax Planning Group
- Vice Chair
- Tax Litigation and Controversy Committee
- Co-Chair
- Florida Southern College Institute for Accounting Excellence
- Advisory Board Member
- Central Florida Estate Planning Council
- President
- Tampa Bay Estate Planning Council
- Board Member
- Stetson University Family Enterprise Center
- Executive Committee
- Income and Transfer Tax Planning Group
Professional Designations
- Certified Public Accountant (Florida State Board of Accountancy)
- Accredited Senior Appraiser (The American Society of Appraisers)
Education
- University of South Florida, Tampa, Florida (B.A., Accounting and Marketing)
