Bruce A. Johnson, ASA is a partner in the business valuation firm of MPJ Business Valuations. Mr. Johnson is an accredited senior member of the ASA and a former member of the ASA’s Board of Governors and Business Valuation Committee. He is the course developer and instructor for the ASA’s BV203 education program on discounts and premiums. Mr. Johnson is a board member of the Corporate Finance Certificate Program at Texas A&M University and has been published on a wide range of valuation topics in several accounting, business, finance, and valuation publications and bar journals. He is also a contributing author for PPC’s Guide to Business Valuation, McGraw Hill’s Valuing a Business, and Partnership Profiles’ Comprehensive Guide for the Valuation of Family Limited Partnerships. He is an instructor and course developer for Partnership Profiles “Valuing Family Limited Partnerships” seminars and was the expert witness for the taxpayer in the landmark tax cases of the Estate of Elsie J. Church and the Estate of Emily Klauss. He has spoken at numerous seminars, conferences, and webinars for the ASA, Business Valuation Resources, AICPA, Partnership Profiles, and NACVA.