Michael J. Tucker, Ph.D., is a consultant for T.M. Byxbee Co. where he specializes in business combinations and dispositions, IRS controversies, and not-for-profit organizations. He is also a professor at Quinnipiac College. Prior to T. M. Byxbee Co., Mr. Tucker worked with KPMG Peat Marwick and Deloitte & Touche. The author of over 100 books and journal articles, and a veteran TV and live-seminar presenter, Mr. Tucker has appeared before hundreds of groups in the U.S. and Europe.