Timothy K. Bronza, CPA/ABV, ASA

President & Senior Analyst

Timothy K. Bronza is the president of Business Valuation Analysts, LLC a leading valuation firm that provides objective and confidential business and securities valuation and consulting services. Mr. Bronza has been involved in valuing business interests for over 20 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.

Mr. Bronza 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) (Member #9332) in Business Valuation with the American Society of Appraisers, and is reaccredited through the Society’s mandatory reaccreditation program through September 29, 2014. He is also Accredited in Business Valuation (ABV) (Certificate #2657) by the American Institute of Certified Public Accountants, and is reaccredited through December 31, 2016.

Mr. Bronza is a licensed Florida Certified Public Accountant (License #AC25089), an Illinois Certified Public Accountant (Certificate #49,105), and a licensed Florida Real Estate Broker (License #BK452457). He is a former chair of the Business Valuation Subcommittee of the Litigation Committee of the Florida Institute of Certified Public Accountants (FICPA).

Mr. Bronza is a frequent speaker on the topic of business valuation. He was also 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 Section of Taxation Estate and Gift Taxes/Fiduciary Income Tax Committee, the Florida Bar Business Law Section, the Florida Bar Tax Section, the Florida Bar Real Property, Probate and Trust Law Section, the FICPA, several estate planning councils and numerous other organizations. He has been a guest lecturer at the University of Florida’s Levin College of Law Graduate Tax Program and an adjunct instructor at the University of South Florida St. Petersburg in business valuation.

Mr. Bronza has also authored articles on valuation published in various regional and national publications including the Florida Bar Journal, 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.

Mr. Bronza is a past president of the Central Florida Estate Planning Council and is 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.

Elitsa L. Healy

Senior Analyst

Elitsa L. Healy is a senior valuation analyst with Business Valuation Analysts, LLC (BVA) a leading valuation firm that provides objective and confidential business and securities valuation and consulting services. Ms. Healy has eleven years of experience in valuing business interests for federal estate, gift, and income tax reporting, employee stock ownership plans, litigation, shareholder disputes, and other purposes.

Ms. Healy earned a Bachelor of Science in Business Administration from the College of New Jersey with a major in Finance and a minor in International Business. She has successfully passed all three levels of the Chartered Financial Analyst (CFA) Program of the CFA Institute. Ms. Healy is also a licensed real estate salesperson by the State of Florida (License# SL 3235190).

Prior to joining BVA, Ms. Healy was a valuation analyst with Management Planning, Inc., where she was the principal financial analyst for the valuation of over 200 business interests, including investment holding entities, operating businesses in numerous industries, fractional interests in real estate, and other tangible assets and derivatives.

Heather K. Warner

Senior Analyst

Heather K. Warner is a senior valuation analyst with Business Valuation Analysts, LLC (BVA), a leading valuation firm that provides objective and confidential business and securities valuation and consulting services. Ms. Warner has ten years of experience in valuing business interests for federal estate, gift and income tax reporting, employee stock ownership plans, litigation, shareholder disputes, and other purposes.

Ms. Warner earned a Bachelor of Arts degree from Mount Holyoke College. Ms. Warner graduated Magna Cum Laude, with a major in Economics, a minor in French, and additional focus in Complex Organizations. She successfully completed the Uniform Standards of Professional Appraisal Practice (USPAP) course and examination.

Prior to joining BVA, Ms. Warner was a valuation analyst and assistant vice president with Management Planning, Inc., where she was the principal financial analyst for the valuation of over 250 business interests, including investment holding entities, operating businesses in numerous industries, fractional interests in real estate, and other tangible assets and derivatives.