About The Authors

L. Paul Hood, Jr.

Email Paul | Invite Paul to Speak | 504.452.7574

L. Paul Hood, Jr. received his J.D. from Louisiana State University Law Center in 1986 and Master of Laws in Taxation from Georgetown University Law Center in 1988.

Paul is a co-author, along with Timothy R. Lee, ASA, of A Reviewer’s Handbook to Business Valuation: Practical Guidance to the Use and Abuse of Business Appraisals, which was published in 2011 by John Wiley & Sons, Inc.

Paul is a frequent speaker, is widely quoted and his articles have appeared in a number of publications, including BNA Tax Management Memorandum, CCH Journal of Practical Estate Planning, Estate Planning, Valuation Strategies, Digest of Federal Tax Articles, Loyola Law Review, Louisiana Bar Journal, Tax Ideas and Charitable Gift Planning News. He has spoken at programs sponsored by a number of law schools, including Duke, Georgetown, NYU, Tulane, Loyola (N.O.) and LSU, as well as many other professional organizations, including AICPA and NACVA.

From 1996-2004, Paul served on the Louisiana Board of Tax Appeals, a three member board that has jurisdiction over all Louisiana state tax matters. A former fellow of the American College of Trust and Estate Counsel, he is a member of the Louisiana State Bar Association (inactive).

Timothy R. Lee, ASA

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Timothy R. Lee holds the Accredited Senior Appraiser designation from the American Society of Appraisers and is a senior vice president and board member of Mercer Capital, one of the largest independent business valuation firms in the country.

Tim is a co-author, along with L. Paul Hood, Jr., JD, LLM, of A Reviewer’s Handbook to Business Valuation: Practical Guidance to the Use and Abuse of Business Appraisals, which was published in 2011 by John Wiley & Sons, Inc.

Tim began his valuation career in 1994 and currently leads Mercer Capital’s Corporate Valuation Service Group. Tim provides valuation and corporate advisory services for purposes including mergers and acquisitions, employee stock ownership plans, profit sharing plans, estate and gift tax planning and compliance matters, limited and general partnerships, corporate planning and reorganizations. He also has extensive experience in working with both sellers and buyers in merger and acquisition advisory engagements.

Tim is a frequent speaker on business valuation topics for professional and trade associations throughout the country.