JOHN E. KARAYAN, JD, PhD, is a tax attorney with a "Big 8" CPA firm background. Retired from practice to teach, he has remained active outside of academia as a consultant to entrepreneurs and as an expert witness in complex litigation.

CHARLES W. SWENSON, PhD, CPA, is Professor of Taxation at the University of Southern California. His professional experience includes being a tax consultant with Pricewaterhouse-Coopers. Winner of several American Taxation Association Awards, Professor Swenson has published extensively in leading journals.

JOSEPH W. NEFF, JD, is a Partner with PricewaterhouseCoopers. His expertise in tax planning for entrepreneurs and by managers is summed up by his current position in the firm: the U.S. National Partner in Charge of Middle Market Tax Practice.