Mark G. Filler Curriculum Vitae

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Mark G. Filler, CPA, ABV, CVA, AM, CBA

Curriculum Vitae

Current Employment

Experience and Qualifications

Mr. Filler leads Filler & Associates’ Litigation and Claims Support practice in Portland, Maine.  He has been in public accounting since February 1968 and has been a CPA since November 1972, a CVA since November 1994, a CBA since May 1997, an ABV since January 1999 and an AM since April 2004.  His experience has been entirely with small firms, and consequently his focus has been on helping small business entrepreneurs solve their tax and business problems, such as tax minimization, aid in business planning and making major business decisions, aid in obtaining financing, determining management information needs, setting up cash management tools, instituting cost reduction and budgeting techniques, and the placement of bookkeepers and controllers. A natural consequence of his intimate knowledge of how small businesses operate has been his involvement with the local legal community in the areas of acquisitions and divestitures, which in turn has led to his being recommended for various litigation support activities.

Aside from his practical experience developed over the last 49 years, from 1986 to 1995 Mr. Filler taught the Dale Carnegie Management Seminar some 17 times to over 250 local business owners and managers.  This experience gave him a deeper awareness of how small businesses are run especially the extent of the people problems they face.  Mr. Filler participates in 40 hours of continuing professional education each year, including tax, finance, statistics, forecasting, business valuation, measurement of economic damages and litigation support courses.  Accordingly, the AICPA has awarded him two Certificates in Educational Achievement, one in Tax Planning and Advising for Closely Held Businesses, and the other in Business Valuation.  Mr. Filler is also credentialed as a CVA (Certified Valuation Analyst), a CBA (Certified Business Appraiser) an ABV (Accredited in Business Valuation) and an AM (Accredited Member).

During the past twenty years Mr. Filler has focused on providing consulting and expert witness assistance to clients and counsel in commercial disputes, with particular emphasis on business valuations pursuant to divorces and shareholder disagreements. Mr. Filler has been retained by lawyers and claims professionals to calculate damage assessments and business interruption losses, to assist in arson and embezzlement investigations, to provide testimony in accountants’ malpractice lawsuits, and to measure damages for lost profits in personal injury cases as well as wrongful discharge and death cases, among others.  Mr. Filler has provided testimony over 100 times at depositions and in State and Federal Court.

Mr. Filler has given testimony at the Maine State Legislature before the Joint Business and Economic Development Committee regarding the 150-hour requirement of the Uniform Accountancy Act, and before the Joint Judiciary Committee regarding the need for Limited Liability Partnerships.

Formal Education

Professional Designations and Certifications

Memberships

Professional Education

Conferences & Seminars

Other Experience

Teaching Experience

Boards

Publications

“The Role of the Accountant as Expert”, Maine Lawyers’ Review, May, 1996

“Measuring Damages in Business Interruption Losses”, Maine Lawyers’ Review, September, 1999

“Is There a Buy-a-Job Phenomenon in Business Valuations?”, Valuation Strategies, July/August, 2004

“Dark and Stormy Night-Determining Lost Net Income During Construction”, The Value Examiner, January/February 2005

Contributor to NACVA’s Quarterly Marketing Newsletter, “Insights on Valuation”, 2005 – present

“Revisiting Regression Analysis and the Market Approach”, CPA Expert, AICPA Newsletter for Providers of Business Valuation, Forensic, & Litigation Services, Summer 2006

The Application of Regression Analysis to the Direct Market Data Method“, FOCUS Newsletter of the AICPA Business Valuation and Forensic & Litigation Services Section, August/September 2006, October/November/December 2006, March/April 2007, May/June 2007, July/August 2007

Counterpoint Monte Carlo“, Valuation Strategies, March/April 2007

Getting the Facts Behind the Figures”, CPA Expert,AICPA Newsletter for Providers of Business Valuation, Forensic, & Litigation Services, Winter 2008

Member of the Editorial Board, The Value Examiner, 2008 – present

Short-Term Sales Forecasting Using A Seasonal Adjustment Model”, Valuation Strategies, May/June 2008

CounterPoint—Regression Analysis and the Closely Held Company“, Valuation Strategies, July/August 2008

Testing the Significance of a Damaging Event”, Valuation Strategies, November/December 2008

Forensic Accounting in Matrimonial Divorce Engagements, James A. DiGabriele, Editor, R.T. Edwards, Inc., 2009, co-authored chapter on Considering the Market Approach in Matrimonial Valuations

Regression Analysis and Market Data Can Produce Accurate Business Valuations”, Valuation Strategies, March/April 2009

Econometric Forecasting in a Lost Profits Case”, The Value Examiner, May/June 2009

A Second Course in Regression Analysis as Applied to Valuation and Lost Profits“, Business Valuation Review, Summer 2009

Choosing a Sales Forecasting Model: A Trial and Error Process“, The Value Examiner, July/August 2010

Letter to the Editor regarding “Demographic Trends: Apportioning the Active and Passive Components”, Business Valuation Update, February 2012

Letter to the Editor regarding “How Regression Analysis Makes the Market Approach More Valuable“, Business Valuation Update, June 2012

Letter to the Editor regarding “Harmonic Mean Value: The Appropriate Measure of Central Tendency“, Business Appraisal Practice, First Quarter 2012

A Quantitative Approach to Commercial Damages – Applying Statistics to the Measurement of Lost Profits, Wiley 2012, co-authored with James A. DiGabriele

The Bizcomps Database, the Size Effect Phenomenon and a Necessary and Sufficient Sample Size: A Response to Toby Tatum, Business Appraisal Practice, Third Quarter 2012

Further Insights While Applying Statistical Procedures to the Transaction Databases: A Reply to C. Frederick Hall, III, Business Appraisal Practice, Third Quarter 2012

Adjusting Seller-Financed Selling Prices to Their All-Cash Equivalent Value: A Response to Toby Tatum, Business Appraisal Practice, Fourth Quarter 2012

Why Transferable Personal Goodwill Ought to be Included in the Marital Estate”, The Value Examiner, May/June 2013

Three Short-term Econometric Sales Forecasting Models (Part 1)“, The Value Examiner, September/October 2013

“One Explanation for the Variance in the Price/EBITDA Multiple Given a Fixed Amount of EBITDA”, QuickRead, August 24, 2017

Hourly Rate

Mr. Filler’s current rate for business valuation and litigation support services, including any future testimony, is $295 per hour.

Prior Testimony

The following is a list of all prior testimony given:

Magnum v. Homeport Accountants’ malpractice-deposition and trial
Brown v. Brown Business valuation-divorce-deposition and trial
Fagone v. Brown Business valuation-shareholder dispute- deposition and trial
Johnson v. Tamaki Business valuation-shareholder dispute-trial
Gray v. Moon Business valuation- divorce-trial
Capitol Shopping Center v. MacDonald Page, et. al Accountants’ malpractice-deposition
Penney v. Advest NASD customer vs. broker suit-arbitration hearing
Hillock v. Hillock Embezzlement-shareholder dispute-trial
Joseph Motors Unsecured Creditors Committee v. GM and GMAC Lender’s liability-deposition
Neale v. Neale Business valuation-divorce-trial
Williams v. Laliberte Recovery of damages for lost profits – personal injury – deposition
Frank Simon, et. al. v. Terence N. Conway Shareholder dispute-arbitration hearing
Holden v. Holden Business valuation-divorce-deposition and arbitration hearing
Simon v. Simon Business valuation-divorce-deposition and arbitration hearing
Charter v. Prime NASD broker vs. broker suit-arbitration hearing
Sullivan v. Sullivan Analysis and valuation of financial assets-divorce-trial
Public Works Supply v. Champagne Collectability of COD Income-deposition
Barnes v. Village Green Associates Recovery of damages for lost profits- deposition and trial
Barthelman v. Barthelman Business valuation-divorce-deposition and trial
MCFA v. Superior Services, Inc. Franchisor/Franchisee Disagreement re Maine Business Opportunity Act-deposition
Tracy v. Tree Enterprises, Inc. Business valuation-minority shareholder oppression suit-arbitration hearing
Northeast Drilling, Inc. v. Inner Space Services, Inc. Construction contract dispute re value of extras – deposition and trial
Gager v. Gager Business valuation-divorce-trial
Dionne v. Dionne Business valuation-divorce-trial
Morrow v. Boutet, et. al. Business valuation-fraudulent transfer -deposition and trial
Tainter v. Knights of Columbus Recovery of damages for lost profits – personal injury– deposition
Monroe Salt Works, Inc. v. Peerless Insurance Company Business interruption insurance coverage – deposition
Pelletier v. Glazier Recovery of damages for lost profits – personal injury – deposition
Emmons v. Deering Trust Beneficiary’s claim of mismanagement – deposition
Pesce v. King, et. al. Recovery of damages for lost profits – deposition
Minott v. Minott Business valuation-divorce-trial
Gamache v. Kingfield Savings Bank, et. al. Lender liability claim-business valuation – deposition
Church’s Welding, et. al. v. Unifirst Corp. Recovery of damages for lost profits – deposition
John H. Shostak, Jr. et. al. v. Shostak Construction Corporation, et. al. Minority shareholder oppression suit – deposition
Fuller v. Fuller Business valuation – divorce – deposition and trial
Tanguay v. Progressive, et. al. Recovery of damages for lost profits – personal injury – deposition
Wolf v. Wolf Business valuation – divorce – trial
Hutchinson v. Hutchinson Business valuation – divorce – trial
Bookland vs. Baker Newman Noyes Accountant’s malpractice – deposition and trial
Enclave Development v. Manset Marine & Taylor Made Products Recovery of damages for lost profits – deposition
Tommy M. Bureau vs. Dave Gendron, et. al. Recovery of damages for lost profits – deposition and trials
EnvisioNet vs. Howard Insolvency test for fraudulent transfer – deposition
Jean Destinoble vs. Guy Litalien Recovery of damages for lost profits – personal injury – deposition
Jericho Bay Boatyard vs. Black & Decker (U.S.), Inc. Recovery of damages for lost profits – deposition
Donovan vs. Anthem Recovery of damages for lost profits – personal injury – deposition
Beauregard vs. Beauregard Business valuation – divorce – trial
Warren vs. Warren Business valuation – divorce – deposition and reference
Union Mutual Fire Insurance Co vs. James McDonald Business interruption claim subrogation – trial
Pickrell vs. Pickrell Business valuation – divorce – mediation
Butcher vs. Butcher Business valuation – divorce – trial
Whitney vs. Wal-Mart FEMLA dispute – calculation of earnings differential – deposition
Bruce Little, et al, vs. William S.Kany, et al Legal malpractice – reliability of financial records – deposition and trial
Angela Theriault vs. University of Maine System, et al Personal injury – calculation of earnings differential – deposition
Robert Montgomery, et al vs. Erika Frank, Esq. Legal malpractice – commercial damages re breach of contract – deposition
Frank Cusick vs. David Taylor Personal injury – calculation of lost profits –deposition
Turner, Trustee vs. Bolduc, et al (Crowe Rope) Insolvency test for fraudulent transfer – deposition
Roberge vs. Roberge Business valuation – divorce – trial
Albert vs. Albert Business valuation – divorce – trial
Turner, Trustee vs. Bolduc, et al (Maine Poly, Inc.) Business valuation for test of equivalent value received in sale of assets – deposition and trial
W. Whitney Smith Jr., et. al. vs. Daniel Coyne, et. al. Business valuation and measurement of damages for lost profits – deposition
Amy B. McGarry, et. al. vs. Robert M.A. Nadeau, et. al. Shareholder dispute – meaning of accounting terms in a contract – deposition
Jill Piggott vs. Anthem Health Plans of Maine, Inc. Recovery of damages for lost earnings – personal injury – deposition
Morrell vs. Morrell Business valuation – divorce – reference
Scarponi vs. Scarponi Business valuation – shareholder oppression – trial
Charles vs. Charles Business valuation – divorce – reference
Fishman vs. Fishman Business valuation – divorce – reference
Hess vs. Hess Business valuation – divorce – trial
Naturally ME, Inc. vs. Alan Attridge Recovery of damages for lost profits – trial
Peter Garsoe vs. Donald Rodrigue, et. al. Recovery of damages for lost profits – deposition
Earth Holdings, Inc. vs. John Barbour Business valuation – shareholder dispute – arbitration
Johnson vs. University of Maine System, et. al. Lost wages & benefits claim – age and gender discrimination suit – deposition
Estate of James Wing vs. White & Son Construction Company Recovery of damages for lost earnings – wrongful death – deposition
Pinnette vs. Pinnette Alimony computations – divorce – trial
Downeast Ventures, Ltd. vs. Washington County, et. al. Recovery of damages for lost profits – deposition
State vs. Plummer Criminal defense – hearing – access to files
Ireland vs. Curty, et. al. Shareholder oppression – deposition
Independent Financial Services, Inc. vs. PNC Bank, N.A. Recovery of damages for lost profits – deposition
James Brown vs. Lindsay Brackett Recovery of damages for lost earnings – personal injury – deposition
Alexander Baldwin vs. John Bader, et. al. Business valuation & stock dilution – shareholder dispute – deposition
Charles vs. Charles Omitted asset valuation – post-divorce – deposition and trial
James A. Clifford, et. al. vs. Steven L. Case, et. al. Business valuation – LLC Member dispute – deposition
Gary Bickford Inc vs. Harleysville Worcester Insurance Company, et. al. Business interruption claim and business valuation –bad faith claim – deposition
Moon v. Webber Oil Recovery of damages for lost earnings – wrongful death – deposition
Gary Bickford Inc vs. Harleysville Worcester Insurance Company, et. al. Business interruption claim – appraisal panel hearing
Alexander Baldwin vs. John Bader, et. al. Daubert hearing in Federal Court to exclude testimony of opposing expert
Estate of Joseph C. Heim vs. Scott Corson, et. al. Recovery of damages for lost profits – wrongful death – arbitration hearing
Fore, LLC et. al. vs. R.J. Golf, LLC et. al. Recovery of damages for lost profits – depositions (2) – sanctions hearing
Weaver vs. Weaver Business valuation – divorce – trial
Gorman vs. Gorman Stock valuation – passive vs. active appreciation – divorce – deposition and reference
Morrill vs. Tripp Recovery of damages for lost profits – breach of contract – trial
Nussinow vs. Nussinow Business valuation – divorce – reference
Coastal Ventures vs. Alsham Plaza Recovery of damages for lost profits – deposition and trial
Mortgage Solutions vs. Nancy Keniston, et. al. Recovery of damages for lost profits – deposition and trial
Skonieczny vs. Skonieczny Business valuation – passive vs. active appreciation – divorce – trial
Roach vs. Roach Divorce – spousal and child support calculations
Levesque vs. Central Maine Medical Center, et. al. Recovery of damages for lost earnings – personal injury – deposition and trial
Gerber, et. al. vs. Down East Community Hospital, et. al. Wrongful discharge – deposition
Seagull Condominium Assoc. vs. First Coast Realty Development Commercial damages – lost opportunity – real estate venture – deposition
Foot and Ankle Associates of Maine, P.A. vs. Angela Perron Commercial damages – professional practice — unreported receipts — arbitration
Guggenheim vs. Guggenheim Business valuation – divorce – reference
McCauley vs. Groth Business valuation – divorce – trial
Packgen vs. Berry Plastics Corporation, et al. Recovery of damages for lost profits – deposition, Daubert motion hearing and trial
Kirouac vs. Donahoe Wrongful discharge – deposition
Colleen Taylor vs. DiscoveryHouse, et. al. Wrongful discharge – deposition
Fore, LLC et. al. vs. John Benoit et. al. Recovery of damages for lost profits – accountant’s malpractice – deposition
Homero Ramirez v. Austin J. Decoster, et. al. Wrongful discharge – deposition
State of Maine vs. Richard Weymouth Criminal tax evasion – trial
York vs. York Business valuation – divorce – trial

Geneva Wood Fuels, LLC vs.

Earth Care Products, Inc.

Business interruption claim – subrogation – deposition

Steven Chamberlain vs.

Tim Hanson and Wellman Paving, Inc.

Personal injury – deposition

Dawn Restaurant Group, Inc. vs.

La Boca Corporation

Business valuation – commercial dispute – trial
Michael Kresge vs. Town of Fairfield  Personal injury – deposition
Steven Heath vs. US Postal Service Personal injury – trial
Maria B. Fleming vs. Larry L. Fleming Business valuation – divorce – trial