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Marcum LLP

Nancy Fannon


CPA*, ABV, ASA, MCBA
 
Partner-in-Charge, Litigation Support Services
Valuation & Litigation Support
*Licensed by the State of Maine
 

100 Commercial Street
Suite 300
Portland, ME 04101

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Nancy Fannon is partner-in-charge of the Litigation Support Services group. Ms. Fannon has 30 years of professional valuation and damages experience, and is frequently retained to provide expert witness services regarding the amount of financial damages relating to lost profits or the loss of a business or segment of a business; disgorgement of profits related to claims of infringement of intellectual property; the value of a business; and other financial matters. She has frequently been appointed as a jointly retained appraiser in valuation disputes.

Ms. Fannon has written, contributed to, and technically reviewed several valuation and commercial damages textbooks. Her text on the valuation of pass-through entities, Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle, was published in April 2015. The fourth edition of her text on damages, The Comprehensive Guide to Economic Damages, was published in 2016. She is a frequent speaker at peer, legal, and judicial conferences on the topics of business valuation and damages, and is a regular contributing author and editorial board member for several national valuation and financial expert journals.

Ms. Fannon was inducted into the American Institute of Certified Public Accountants' Business Valuation Hall of Fame for lifetime achievement and contributions that have significantly advanced the valuation discipline. She was awarded Volunteer of the Year by the Institute of Business Appraisers in 2011, for her efforts to unify the standards of the valuation profession nationally.

Ms. Fannon has been qualified as an expert witness in Federal District Courts and the State Courts of several states. She has also provided testimony before numerous arbitration panels. Her testimony has included opinions relating to commercial damages in the context of contracts, torts, and intellectual property, and business valuation in the context of shareholder disputes, shareholder dissent, and other financial matters.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA) - ABV Credential Committee, Past Member, 2003-2005; Business Valuation Committee, Past Member, 1999-2002; Accredited in Business Valuation Review Course Committee, Past Chair and Instructor; Advanced Business Valuation Studies Committee, Past Member, 2002; Business Valuation Conference, Past Chairperson, 2001; Business Valuation Conference, Past Committee Member, 2003
  • American Society of Appraisers (ASA)
  • Institute of Business Appraisers (IBA) - Board of Governors, 2010; Co-Chair, Joint Business Valuation Standards Unification Committee for the IBA and the National Association of Certified Valuation Analysts, 2010-2011
  • American Academy of Matrimonial Lawyers (AAML) Foundation- Forensic & Business Valuation Division - Charter Member
  • CFA Institute - Past Member
  • National Law Education Institute - Business Valuation Section, Past Co-Chair, 2008-2009
  • Financial Accounting Standards Board (FASB) - Purchase Price Method / Business Combination Task Force, Past Member
  • American Civil Liberties Union of Maine - Board Member
  • Camp Calumet - Internal Audit Committee, Past Member
  • American Heart Association Go Red for Women - Executive Leadership Team for Maine, Past Member, 2010
  • Maine Development Foundation - Leadership Maine (Beta Class), 1994-1995
Editorial Boards
  • Business Valuation Update
    Editorial Advisory Board, 2005-Present
  • Financial and Litigation Expert
    Past Member of Panel of Experts, 2006-2012
  • CPA Expert
    Editorial Board, Past Member, 2005-2010
  • Valuation Examiner
    Editorial Advisory Board, Past Member, 2007-2009
Awards
  • 2016 National Association of Certified Valuators and Analysts Industry Titans – Pioneer of the Profession - in recognition of individuals who have had the greatest impact on the business valuation and financial forensics profession
  • 2011 Institute of Business Appraisers Volunteer of the Year Award Recipient
  • 2007 Inducted into AICPA Business Valuation Hall of Fame - awarded for substantial contributions to the advancement of the business valuation profession
  • 1999 AICPA Business Valuation Volunteer of the Year Award Recipient
  • 1997 Tribute to Women in Industry (TWIN)
Books and Journals (Author or Contributing Author)
  • The Comprehensive Guide to Economic Damages, Fourth Edition Author and Editor, Business Valuation Resources, 2016
  • Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle Co-authored with Keith Sellers, Business Valuation Resources, April 2015
  • The Comprehensive Guide to Lost Profits and Other Commercial Damages, 2014 Edition Author and Editor, Business Valuation Resources, February 2014
  • The Comprehensive Guide to Lost Profit Damages: For Experts and Attorneys, 2011 Edition Author and Editor, Business Valuation Resources, January 2011
  • The Comprehensive Guide to Lost Profit Damages: For Experts and Attorneys, Author and Editor, Business Valuation Resources, June 2009
  • The Comprehensive Guide to the Use and Application of the Transaction Databases Co-authored with Heidi Walker, Business Valuation Resources, 2008
  • Fannon's Guide to the Valuation of Subchapter S Corporations Business Valuation Resources, 2007
  • Financial Valuation, Applications and Methods, Second Edition Co-authored with James Hitchner, copyright 2006 by John Wiley and Sons; Authored chapter on S-Corporation Valuation, copyright 2006 by Nancy J. Fannon
  • Business Valuation and Taxes: Procedures, Law and Perspective, Contributed chapter on S-Corporation Valuation for Tax Court Judge David Laro and Shannon P. Pratt, copyright 2005 by John Wiley & Sons
  • Financial Valuation: Applications and Models, Co-authored with James Hitchner, copyright 2003 by John Wiley & Sons
  • The Business Appraiser and Litigation Support, Contributing author, with Michelle Miles, copyright 2001 by John Wiley & Sons
Books and Journals (Technical Reviewer)
  • A Reviewer's Handbook to Business Valuation: Practical Guidance to the Use and Abuse of a Business Appraisal, L. Paul Hood, Jr. and Timothy R. Lee, copyright 2011 John Wiley & Sons Inc.
  • Valuing a Business, Fifth Edition, Shannon P. Pratt, copyright 2008 McGraw-Hill
  • Standards of Value: Theory and Application, Jay E. Fishman, Shannon P. Pratt, and William J. Morrison, copyright 2006 John Wiley & Sons Inc.
  • The Market Approach to Valuing Businesses, Shannon P. Pratt, copyright 2002 by John Wiley & Sons
  • Business Valuation Body of Knowledge, Shannon P. Pratt, copyright 2002 by John Wiley & Sons
Seminars & Presentations
  • Incorporating Research Relating to Tax Effects Into Your Income Approach Analysis, NACVA Around the Valuation World Webcast, May 2017
  • Incorporating S Corp Research into Your Valuation Analysis, American Society of Appraisers Webinar, March 2017
  • Business Valuation vs. Economic Damages (Lost Profits and Intellectual Property) Valuation: What are the Differences? V OIV Intellectual Business Valuation Conference, Milan, Italy, January 2017
  • Incorporating S Corp Research into Your Valuation Analysis, American Society of Appraisers Advanced Business Valuation Conference, Boca Raton, FL, September 2016
  • Advanced Issues in Damages Analysis, NACVA/CTI's 2016 Annual Consultants' Conference, Coronado, CA, June 2016
  • Incorporating the S Corp Research Into Your Valuation Analysis, AGN North American Regional Meeting, San Diego, CA, May 2016
  • The Battle of New Orleans: Debating the Hot Topics in Business Valuation, 2016 AICPA/AAML National Conference on Divorce, New Orleans, LA, May 2016
  • The Valuation Nightmare of S Corporations for Divorcing Spouses, 2016 AICPA/AAML National Conference on Divorce, New Orleans, LA, May 2016
  • Incorporating the S Corp Research Into Your Valuation Analysis, NACVA Massachusetts Chapter, Westborough, MA, May 2016
  • Strengthening Your Client's Claim or Defense of Commercial Damages, Maine State Bar Association's 2016 Annual Meeting, Portland, ME, January 2016
  • PTEs: Lessons From the Literature, and Application to Private Companies, AICPA Forensic & Valuation Services Conference, Las Vegas, NV, November 2015
  • Lost Profits and Other Financial Damages: Lessons from the Trenches, American Society of Appraisers Advanced Business Valuation Conference, Las Vegas, NV, October 2015
  • Pass-Through Entities, CPA Associations International (CPAAI) Business Valuations Webinar, July 2015
  • Pass-Through Entities: Lessons from the Literature and its Application to Private Companies, Annual Consultants' Conference, New Orleans, LA, June 2015
  • Resolving Business Disputes: Calculating a Financial Settlement, National Business Institute, Portland, ME, June 2015
  • Business Valuation: Assessing Lost Profit Damages, 2015 Connecticut Legal Conference, Hartford, CT, June 2015
  • Advanced Workshop on Taxes and Value: Guidance on the S Corporation Valuation Puzzle, Business Valuation Resources Webinar, May 2015
  • Withstanding a Daubert Challenge, New York Society of Certified Public Accountants (NYSSCPA), New York, NY, May 2015
  • S Corporation Tax Adjustment, New York Society of Certified Public Accountants (NYSSCPA), New York, NY, May 2015
  • Business Split-ups: Issues Arising from Corporate and Partnership Fractures 2015, New Hampshire Bar Association, Concord, NH, May 2015
  • Advanced Issues in Damages Analyses, AICPA Forensic & Valuation Services Conference, New Orleans, LA, November 2014
  • On the Cutting Edge: Adjusting Private Company Value for Tax Affecting, AICPA Forensic & Valuation Services Conference, New Orleans, LA, November 2014
  • Don't Worry: This Case is Sure to Settle, AGN North American Regional Meeting, Colorado Springs, CO, May 2014
  • The Great Debate: The Future of Marketability Discounts With Fannon, Hitchner and Mercer, 2014 AICPA/AAML National Conference on Divorce, Las Vegas, NV, April 2014
  • What Every Lawyer Needs to Know About Working With CPAs and Valuation Experts to Win the Case, 2014 AICPA / AAML National Conference on Divorce, Las Vegas, NV, April 2014
  • Battle Royale: The Defining Debate on the Hot Topics in Business Valuation, 2014 AICPA/AAML National Conference on Divorce, Las Vegas, NV, April 2014
  • The Expert Witness: How to Win the Daubert Challenge in Deposition and Trial, 2014 AICPA/AAML National Conference on Divorce, Las Vegas, NV, April 2014
  • 2014 Business Valuation Update, NACVA Connecticut/New York Foundation Chapters, North Haven, CT, January 2014
  • S Corps…What a Long, Strange Trip It's Been, AICPA Forensic & Valuation Services Conference, Las Vegas, NV, November 2013
  • Pass Through Entity Valuation Update, Pennsylvania Institute of CPAs Business Valuation Conference, Harrisburg, PA, November 2013
  • The Transaction Approach: Applications and Pitfalls, Pennsylvania Institute of CPAs Business Valuation Conference, Harrisburg, PA, November 2013
  • Business Valuation in the Courts, Pennsylvania Institute of CPAs Business Valuation Conference, Harrisburg, PA, November 2013
  • The Latest on S Corps: Practical Lessons from Research and the Trenches, CalCPA Chapter Meeting, Oakland, CA, October 2013
  • Business Valuation in the Courts, CalCPA Chapter Meeting, Oakland, CA, October 2013
  • S Corps… What a Long, Strange Trip It's Been, New Jersey Chapter of The National Association of Certified Valuators and Analysts, Iselin, NJ, September 2013
  • S Corps… What a Long, Strange Trip It's Been, Business Valuation Resources Webinar, September 2013
  • Keeping the Courthouse Gate Open: Effective Use of Experts in an Environment of Increasing Exclusions, Lunch and Learn, White and Williams, Philadelphia, PA, July 2013
  • Liability Is Only Step 1- Damages and Valuation in Business Litigation, Connecticut Bar Association Annual Meeting, Hartford, CT, June 2013
  • How to Succeed in Business (Valuation) Without Really Trying, 2013 Connecticut Judicial Institute, West Haven, CT, June 2013
  • Latest Research and Developments in Pass Through Entities, NACVA and the CTI's 2013 Annual Consultants' Conference, Washington, DC, June 2013
  • Lost Profits and Damages Calculations, NACVA and the CTI's 2013 Annual Consultants' Conference, Washington, DC, June 2013
  • Lost Profits: Lessons from the Trenches, New York State Society of CPAs Business Valuation Conference/Foundation for Accounting Education Seminar, New York, NY, May 2013
  • The Evolution of Business Valuation in the Courts: Issues and Considerations for the Valuation Expert and Trial Lawyer, AAML New England 2013 Regional Symposium, Boston, MA, May 2013
  • Lost Profits and Other Financial Damages: Lessons from the Trenches – Keynote, Colorado Society of CPAs Litigation Support Conference, Denver, CO, December 2012
  • Expert Discovery and Document Management in a Paperless World, AICPA Forensic & Valuation Services Conference, Orlando, FL, November 2012
  • The Latest on S-Corps: Practical Lessons from Research and the Trenches, Business Valuation Resources Webinar, October 2012
  • Tax-Affecting Pass-through Entities - Theory and Practice, Praxity Conference, Las Vegas, NV, October 2012
  • Lost Profits - Case Law and Practice Update, Praxity Conference, Las Vegas, NV, October 2012
  • Case Management in Lost Profits Engagements: The Case of Bilkim Steel v. Morphus Machines, NJSCPA Business Valuation, Forensic Investigation & Litigation Services Conference, Edison, NJ, October 2012
  • Data Limitations and Practical Issues in Conforming to Rule 702 (not to mention professional standards….), NJSCPA Business Valuation, Forensic Investigation & Litigation Services Conference, Edison, NJ, October 2012
  • Developing Your Expert Witness Protocol, SEAK Expert Witness Training, Falmouth, MA, August 2012
  • Case Law Update: The Latest in Lost Profits and Motions to Exclude Experts, Business Valuation Resources Webinar, August 2012
  • Business Valuation and Choice of Entity, American Tax Association 2012 Midyear Meeting: Journal of Legal Tax Research Conference, New Orleans, LA, February 2012
  • Pass-Through Entity Valuation 2012: Research and Methods, Business Valuation Resources Webinar, February 2012
  • Valuations of Pass-Through Entities, Business Valuation Resources Webinar, January 2012
  • Scope and Data Limitations and Practical Issues in Conforming to SSVS1, AICPA National Business Valuation Conference, November 2011
  • Supporting Your Case: Discovery and Evidence, Business Valuation Resources Litigation and Economic Damages Webinar Series, November 2011
  • The Transaction Approach: Its Importance and Relevance, CPA Associates International Business Valuations Seminar, July 2011
  • Industry Standards: Ready to Protect and Serve, NACVA/IBA 2011 Annual Consultants' Conference, June 2011
  • Valuation in Bankruptcy: Understanding Valuation Evidence, Maine State Bar Association: Courtroom Evidence for Business and Bankruptcy Attorneys, June 2011
  • Pass-Through Entity Valuation Update: The Significant Impact of Academic Research on the Debate, Business Valuation Resources Webinar, May 2011
  • Keeping Your Expert in the Case: Avoiding the Landmines of Expert Exclusions, DRI Webcast, February 2011
  • The Use and Application of Market Transaction Databases, AICPA National Business Valuation Conference, November 2010
  • Lost Profit Damages, AICPA National Business Valuation Conference, November 2010
  • Context of Lost Profits Damages Claims and Case Law Update, Business Valuation Resources National Webinar, October 2010
  • S Corporation Valuation, Wisconsin Chapter of the National Association of Certified Valuation Analysts, October 2010
  • The Use and Application of Transaction Databases, Wisconsin Chapter of the National Association of Certified Valuation Analysts, October 2010
  • Making Sense of Business Valuation, Wisconsin Chapter of the National Association of Certified Valuation Analysts, October 2010
  • Effectively Serving as a Damages Expert, Virginia Society of CPAs, September 2010
  • Keynote Address: Issues Facing Litigation Support and Business Valuation Practices, Michigan Association of CPAs, June 2010
  • The Effects of Taxes on Value in the Private Capital Markets, New Jersey Chapter of the National Association of Certified Valuation Analysts, June 2010
  • Commercial Damages, New Hampshire State Bar Association, May 2010
  • Adeptly Handling Damages Experts in Business Litigation: Practical Dos, Don'ts and Tips, DRI Business and Intellectual Property Litigation Seminar, April 2010
  • Financial Issues in Family Law - Business Valuation, Maine State Bar, April 2010 Tax Issues and Valuation, New Hampshire State Bar, December 2009
  • The Effect of Tax Policy on Value in the Private Capital Markets, Business Valuation Resources National Webinar, December 2009
  • Lost Profits Damages - Lessons Learned from Nine Years of Excluded Experts, AICPA National Business Valuation Conference, November 2009
  • The Impact of Taxes on Value in the Private Capital Markets, University of San Diego School of Law, October 2009
  • Motions to Exclude Financial Experts, AICPA National Fraud and Forensic Litigation Conference, September 2009
  • Lost Profits Damages – Controversial Issues, AICPA National Fraud and Forensic Litigation Conference, September 2009
  • Lost Profits Damages, Lessons Learned from Nine Years of Excluded Experts, National Association of Certified Valuation Analysts Annual Valuation & Litigation Conference, June 2009
  • Lost Profit Damages: Lessons Learned from Nine Years of Excluded Experts, National Webinar, Business Valuation Resources, March 2009
  • Avoiding Daubert Challenges, Law Education Institute, Vail, CO, January 2009
  • S Corporation Valuation: The Next Frontier, AICPA/ASA National Business Valuation Conference, November 2008
  • Valuation of Subchapter S Corporations, Illinois State Chapter Meeting, October 2008
  • The Ins and Outs of Transaction Databases, Business Valuation Resources Teleconference, October 2008
  • Uses and Abuses of Transaction Data, Litigation/Valuation Resource Group Joint Conference, NJSCPA, September 2008
  • Calculating Lost Profits Damages: A Natural Extension for the Business Appraiser, Litigation/Valuation Resource Group Joint Conference, NJSCPA, September 2008
  • Lost Profit Damages, CPA Associates National Webinar, August 2008
  • S Corporation Valuation – 2008 Update, National Association of Certified Valuation Analysts Annual Business Valuation Conference, June 2008
  • S Corporation Valuation – 2008 Update, NY Chapter of the American Society of Appraisers, May 2008
  • S Corporation Valuation – 2008 Update, NY Society of CPA's, May 2008
  • Valuation in the Context of Shareholder Dissent in New Hampshire, New Hampshire State Bar Association Conference, May 2008
  • The Transaction Method: Uses and Abuses of Market Data, Rhode Island Society of CPAs, January 2008
  • S Corporation Valuation, Rhode Island Society of CPAs, January 2008
  • Lost Profits Damages and Use of Experts, Rhode Island Society of CPAs, January 2008
  • Understanding & Interpreting Appraisals, Law Education Institute, January 2008
  • Valuation Discounts & Chapter 14, Law Education Institute, January 2008
  • Lost Profits Damages and Use of Experts, Law Education Institute, January 2008
  • Hardball - A Panel Discussion of Difficult Valuation and Litigation Matters, AICPA National Valuation Conference, December 2007
  • Ethics and Advocacy in Expert Testimony, AICPA National Valuation Conference, December 2007
  • The Transaction Method: Uses and Abuses of Market Data, AICPA National Valuation Conference, December 2007
  • The Transaction Method: Uses and Abuses of Market Data, Minnesota Society of CPAs Business Valuation Conference, October 2007
  • S Corporation Valuation, FCG Fall Business Valuation Conference, September 2007
  • The Transaction Method: Uses and Abuses of Market Data, FCG Fall Business Valuation Conference, September 2007
  • Valuation Discounts & Chapter 14, Maine Bar Estate Planning Conference, September 2007
  • The Transaction Method: Uses and Abuses of Market Data, CPA Associates, July 2007
  • Lost Profits Damages, Business Valuation Resources National Teleconference, May 2007 Lost Profits Damages, AGN International, May 2007
  • The Transaction Method: Uses and Abuses of Market Data, AGN International, May 2007
  • S Corporation Valuation – It Ain't Over Yet, AGN International, May 2007
  • The Transaction Method: Uses and Abuses of Market Data, Illinois CPA Society, Business Valuation Section, May 2007
  • S Corporation Valuation – It Ain't Over Yet, Illinois CPA Society, Business Valuation Section, May 2007
  • The Transaction Method: Uses and Abuses of Market Data, California Business Valuation and Litigation Society Meeting, February 2007
  • S Corporation Valuation – It Ain't Over Yet, California Business Valuation and Litigation Society Meeting, February 2007
  • The Transaction Method: Uses and Abuses of Market Data, PKF North America National Business Valuation Conference, January 2007
  • S Corporation Valuation – It Ain't Over Yet, PKF North America National Business Valuation Conference, January 2007
  • Lost Profits Damages, National CLE and Ski Conference, Colorado Bar Association, January 2007
  • The Transaction Method: Uses and Abuses of Market Data, AICPA National Business Valuation Conference, December 2006
  • Presumed Innocent – Presumed Advocate? Financial Consulting Group Annual Business Valuation Conference, December 2006
  • S Corporation Valuation – It Ain't Over Yet, AICPA National Business Valuation Conference and Financial Consulting Group Annual Business Valuation Conference, December 2006
  • Valuation of Lost Profit Damages, AICPA National Fraud & Litigation Conference, September 2006
  • Divorce Practice Areas, AICPA National Fraud & Litigation Conference, September 2006
  • The Transaction Method: Uses and Abuses of Market Data, AICPA National Audio Conference, August 2006
  • Valuation of Pass-Through Entities, Business Valuation Resources National Audio Conference, June 2006
  • Valuation of Lost Profits Damages, Maine State Bar Association, May 2006
  • Marketing Your Valuation Practice, Business Valuation Resources National Audio Conference, March 2006
  • Market Approach to Valuing a Business – Avoiding Common Pitfalls, CPA Associates Business Valuation National Teleconference, January 2006
  • Valuation of Pass-Through Entities, Minnesota Society of CPAs Annual Business Valuation Conference, October 2005
  • Litigation Support for the Valuation Practitioner, Michigan Society of CPAs Annual Business Valuation Conference, June 2005
  • Valuation of Pass-Through Entities, Michigan Society of CPAs Annual Business Valuation Conference, June 2005
  • The Uses and Abuses of Direct Market Data, The Valuation Roundtable of San Francisco, Monterey, California, June 2005
  • Valuation of Pass-Through Entities, National Association of Certified Valuation Analysts Annual Business Valuation Conference, June 2005
  • The Uses and Abuses of Direct Market Data, Foundation for Education, New York Society of Appraisers Annual Business Valuation Conference, May 2005
  • Valuation of Pass-Through Entities, Moderator of Leading National Experts, American Institute of Certified Public Accountants Annual National Business Valuation Conference, November 2004
  • The Uses and Abuses of Direct Market Data, American Society of Appraisers Annual Advanced Business Valuation Conference, October 2004
  • Valuation of Subchapter S Corporations and Other Pass-Through Entities, American Society of Appraisers Annual Advanced Business Valuation Conference, October 2004
  • Advising Small Business Owners in Maine, Tax Valuation and Estate Planning Strategies, September 2004 Valuation of Pass-Through Entities, CPA Associates, August 2004
  • Freeze Out, Fiduciary Duty and Oppression: Litigating Pursuant to the New Maine Business Corporations Statute, Maine Bar Summer Meeting (Panel), June 2004
  • Valuation of Pass-Through Entities, Institute of Business Appraisers National Business Valuation Conference, June 2004
  • Valuation of Professional Practices, Maine Family Law Section, Maine State Bar, March 2004
  • Hiding Behind the Numbers, Maine Corporate Law Section, Maine State Bar, March 2004
  • Valuation in the Context of Divorce, New Hampshire Family Law Section, New Hampshire State Bar, January 2004
  • Valuation of Pass-Through Entities: What's all the Fuss? AICPA National Business Valuation Conference, November 2003
  • Advising Business Owners: Tax Saving Strategies & Planning Considerations, Lorman Education Services, August 2003
  • Litigation Support and the Business Appraiser, CPA Associates Annual Conference, August 2003
  • Taxation of Pass-Through Entities, Financial Consulting Group, September 2002
  • Effectively Using the Expert Witness, Roundtable of Judges & Lawyers, 2002 Business Valuation, Maine State Bar Annual Conference, October 2001
  • Valuation of Family Limited Partnerships, Maine State Bar Association, Estate Section, 2001
  • Difficult Valuation Issues Panel, Financial Consulting Group Annual Conference, September 2001
  • Valuation Game Show Panel, Institute of Business Appraisers Annual Conference, May 2001
  • Business Valuation in the Context of Divorce, Maine Bar Association, February 2001
  • Litigation Support Roundtable, AICPA Annual Business Valuation Conference, November 2000
  • Preparing Your Practice for Litigation Support, AICPA Annual Business Valuation Conference, November 2000
  • Valuation in the Context of Divorce, CPA Associates Annual Conference, August 2000
  • Buying and Selling a Business the Street Smart Way, Street Smart Seminars, June 2000
  • Lost Profit Damages Are a Natural Extension of Business Appraisal Skills, American Business Appraisers Annual Conference, May 2000
  • Divorce Valuation: Schizophrenic Valuation at Its Best, AICPA Annual Business Valuation Conference, December 1999
  • Ethics and Profits in Business Valuation – Obtainable or Mutually Exclusive? AICPA Annual Business Valuation Conference, December 1999
  • Accredited in Business Valuation Review Course, American Institute of Certified Public Accountants, September/October 1999
  • Valuation of Flooring Distributorships, NRF Distributor Network, 1999
  • Difficult Valuation Issues in Divorce, Maine Bar Association, February 1999
  • Accredited in Business Valuation Review Course, American Institute of Certified Public Accountants, September 1998
  • Valuing My Business Fairly: Intellectual Property and Venture Capital in Maine, The Cambridge Institute, June 1998
  • Appraisals in the Manufacturing Industry, Institute of Business Appraisers Annual National Conference, February 1998
Articles
  • What Makes a Business Valuation Firm an Attractive Acquisition Target? Business Valuation Update, Vol. 23, No. 7, July 2017
  • Fannon and Dunitz Bridge the Gap in the Practice of Economic Damages, Business Valuation Update, Vol. 22, No. 4, April 2016
  • Taxes, Value, and the S Corp Valuation Puzzle, Valuation Strategies, July/August 2015
  • Fannon and Dunitz Discuss Lost Profits and Other Commercial Damages, Business Valuation Update, Vol. 20, No. 4, April 2014
  • Rethinking the Benefits of Pass-Through Entities, FVS Consulting Digest, March 2012
  • Valuation of Pass-Through Entities: Looking at the Bigger Picture, Social Science Research Network, February 2012
  • Do Appraisers Need to Specialize to Survive? BVUpdate, February 2012
  • How I Work: Interview with Nancy J. Fannon, Business Appraisal Practice, Fourth Quarter 2011
  • Evolution of Valuation Professional Standards, Financial Valuation and Litigation Expert, June/July 2011
  • Daubert and the Financial Damages Expert, Maine Bar Journal, Spring 2011
  • A New View of an Old Debate – Rethinking the Benefit of Pass-Through Entities, Financial Valuation and Litigation Expert, August/September 2010
  • The Hidden Cost of the Appraisal, Maine Lawyers Review, March 2010
  • Keeping Your Financial Damages Expert in the Case, For the Defense, March 2010
  • Financial Expert Exclusions – Are You Prepared to Defend Yourself? Business Valuation Alert, October 2009 and January 2010
  • The Real S Corp. Debate: Impact of Embedded Tax Rates from Public Markets, Business Valuation Review, 2009
  • The Real S Corp. Debate: Impact of Embedded Tax Rates from Public Markets, Financial Valuation and Litigation Expert, December 2008/January 2009
  • The Real S Corp. Debate: Impact of Embedded Tax Rates from Public Markets, CPA Expert, Spring 2008
  • The Real S Corp. Debate: Impact of Embedded Tax Rates from Public Markets, Business Valuation Update, March 2008
  • The Real S Corp. Debate: Impact of Embedded Tax Rates from Public Markets, Business Appraisal Practice, 2008
  • Valuing Controlling Versus Minority Interests in S Corporations, Business Valuation Review, Winter 2007
  • The Shortest Distance Between Two Points, Business Valuation Review, 2007
  • Is 'Vigorous Cross-Examination' Enough? Maine Lawyers Review, September 2007
  • Rates of Return: Don't Ignore Public Market or Transactional Data, Business Valuation Update, September 2007
  • Using Financial Experts in a Lost Profits Case, Maine Lawyers Review, June 2007
  • Subchapter S Corporation Valuation – A Simplified View, Business Valuation Review, Spring 2007
  • How Much is this Business Worth? Maine Lawyers Review, May 2007
  • What Every Valuation Expert Needs to Know to Prepare a Lost Profits Calculation, Business Valuation Update, March 2007
  • S Corporations: Getting Down to Basics, Valuation Examiner, March/April 2007
  • S Corporations: Getting Down to Basics, CPA Expert, Spring 2007
  • S Corporations: Getting Down to Basics, Business Valuation Review, Spring 2007
  • S Corporation Value: Big Dollars at Risk: Tax, Divorce, Corporate, Maine Lawyers Review, February 2007
  • Presumed Innocent – Presumed Advocate, Valuation Strategies, January/February 2007
  • Uses and Abuses of Market Data: an In-Depth Look at the Tools of our Trade, Business Valuation Review, Summer 2006
  • Valuation of Pass-Through Tax Entities: Minority and Controlling Interests, Submitted to the Internal Revenue and the Treasury Department, www.s-corp.org, February 2004
  • The Direct Market Data Method: Common Errors in Application and a Closer Look at the Transaction Databases, CCH Business Valuation Alert, October 2003
  • It is Not All Fair Market Value, All the Time!... and Other Tips for Setting Out on a Successful Engagement, CCH Business Valuation Alert, April 2003
  • Practice Tips, National Litigation Consultant's Review, January 2002
  • Buy-Sell Agreements: Write 'Em Right! Judges & Lawyers Business Valuation Update, December 2001 Determining Value of Your Business Can Be Complex, Portland Press Herald, July 13, 2001
  • Lost Profits Damages: A Natural Extension of Business Valuation Skills, CPA Expert, Spring 2001 Tackling Valuation Issues in the Context of Divorce, CPA Consultant, January-April 2000
  • Valuing Small to Mid-Sized Manufacturing Companies, FairShare, The Matrimonial Law Monthly, April 2000
  • Lost Profits Damages: A Natural Extension of Business Appraisal Skills, Business Valuation Update, March 2000
  • Business Valuation in the Context of Capital Formation for the Emerging Business, Maine Lawyers Review, January 2000
  • Recasting the Financial Statements, The 2000 Business Reference Guide, January 2000
  • Valuing Manufacturing Companies, Business Valuation Update, May 1999
  • Determining the Value of a Business for Transfer Tax Purposes, Maine Lawyers Review, 1999
  • Family Limited Partnerships and Family LLCs: An Effective Estate Planning Tool, Maine Lawyers Review, 1998
  • When and How to Use a Business Valuation Expert, Maine Lawyers Review, December 1997
Subject Matter Expertise

Economic Damages - Contracts,Torts, Intellectual Property
Business Valuation
Shareholder Disputes
Dissent and Oppression

Practice Focus

Education

Bachelor of Science, Accounting
University of Massachusetts

Accreditations & Designations

Accredited Senior Appraiser
Accredited in Business Valuation
Master Certified Business Appraiser

Related Insights & News


Business Valuation Update published an article by Partner Nancy Fannon in the July issue, about the attractiveness of the business valuation specialty.

 

For the last several years, it seems as if everyone I talk to in our profession is trying to figure out a growth plan.


Marcum LLP Merges in Meyers, Harrison & Pia

 

Marcum LLP announced today that Meyers, Harrison & Pia, LLC and Meyers, Harrison & Pia Valuation and Litigation Support, LLC (MHP) have merged into the ....

 
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