Marc Bello

Biography

Marc has performed various types of valuations, including fair value and fair market value in the context of litigation, business succession, and shareholder transition matters; restricted stock valuations; and undivided interests in real estate valuations. His forensic accounting services have included shareholder disputes relating to misappropriation of corporate money, business interruption, personal injury, asset and income tracing, and lost profits.

He has prepared business valuations, forensic accounting, and financial consulting in the context of marital dissolutions, business disputes, estate and gift litigation and nonlitigation, and business restructuring.

Marc has experience in valuing various privately held companies, including start-ups, family-owned businesses, companies with complex capital structures, real estate entities, and partnership interests.

Marc has performed business valuations in the following industries, among others: accounting; construction (general contractors, heavy equipment intensive, and residential and commercial); consulting; defense contracting; electrical trade; financial services; grocery and food retailing, health care; heating, ventilation, and air conditioning; hedge funds and private equity; insurance; manufacturing; plumbing; professional services; real estate; retailing; technology; and wholesaling.

Marc has been accepted as an expert witness on several occasions. These litigation engagements have related to business valuation matters, forensic accounting analysis, and tax and financial issues. Marc has testified in the U.S. Tax Court and Massachusetts Superior and Probate Courts, as well as in superior and probate courts in other jurisdictions.

Previous Experience

Prior to joining Willamette Management Associates, Marc was a partner at Edelstein & Company, LLP, a Boston accounting firm, where he directed the firm’s business valuation department. At Edelstein, Marc performed business valuations of closely held businesses and pass-through entities. In addition, he provided litigation support in the areas of forensic accounting and taxation for dispute resolution purposes. Before joining Edelstein, Marc performed financial reporting and analysis for Rhodia ChiRex, managed accounting and tax engagements for privately held companies at Ambrosi Donahue Congdon & Company P.C., and managed audit and tax engagements for public and private companies at Grant Thornton.

Education

• Master of Science, taxation, Bentley College
• Bachelor of Science, accounting, Ithaca College

Professional Affiliations

Marc is a Certified Public Accountant (“CPA”) and holds the Accredited in Business Valuation (“ABV”) and Certified in Financial Forensics (“CFF”) designations from the American Institute of Certified Public Accounts (“AICPA”).

He also holds the Certified Valuation Analyst (“CVA”) and Master Analyst in Financial Forensics (“MAFF”) designations from the National Association of Certified Valuators and Analysts (“NACVA”).

Marc is a past chair and member of the Executive Advisory, Litigation Forensic, Valuation Credentialing and Education Quality Assurance of NACVA and served on the various boards from 2008 to 2018.

Marc also continues to serve on the Family Law Advisory Committee of Massachusetts Continuing Legal Education, Inc.

Since 2007, Marc has served as an instructor in various valuation courses for NACVA and was honored as an Instructor of Exceptional Distinction in 2008–2013, 2015, and 2016.