As of January 1, 2023 Mark has joined Berry Talbot Royer.
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 53 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-five 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 worked on over 1,300 cases and has provided testimony over 120 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.
“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
“Chasing the Elusive Butterfly of Volatility: Accepting and Rejecting Data from Public Company Data“, QuickRead, May 10, 2018
“Response to Article on Separating Active and Passive Appreciation in the Value of a Marital Asset“, Business Valuation Update Vol. 24 No. 5, May 2018
“Using Jensen’s Alpha to Separate Active and Passive Appreciation“, Business Valuation Update Vol. 24, No. 6, June 2018
Letter to the Editor regarding Comments on an Article on the “Use of Statistics in the Transaction Method“, Business Valuation Update Vol. 24 No. 7, July 2018
“How to Determine Which Market Multiple to Use“, QuickRead, July 2, 2018
Letter to the Editor: “Comments on Adequate Sample Size in the Transaction Method“, Business Valuation Update Vol. 24 No. 9, September 2018
“The Transaction Databases: Some Statistical Questions and Concerns“, The Value Examiner, September/October 2020
Letter to the Editor regarding Comments on an Article on the “Comments on Using Jensen’s Alpha for Active and Passive Appreciation“, Business Valuation Update Vol. 27, No. 4, April 2021
Letter to the Editor: “The Use of the Arithmetic Mean to Average Multiples“, Business Valuation Update Vol. 27, No. 5, May 2021
Mr. Filler’s current rate for business valuation and litigation support services, including any future testimony, is $295 per hour.
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 | |
| Jared Nightingale vs. R.J. Grondin & Sons, et. al. | Wrongful death – deposition | |
| Robert Tribou vs. Eric Clark Industries, Inc. | Personal Injury – deposition | |
| Frank G. Meanor, Jr., vs. Frederick J. Bailey | Conservatorship – dispute over fees – trial | |
| Thomas Coward et. al. vs.
Gagne & Son Concrete Blocks, Inc. |
Wrongful death – deposition and trial | |
| Cianchette vs. Cianchette | Recovery of damages for lost profits – deposition | |
| Amanda Rago vs. Nicholas Rago | Correct Schedule C Net Profit – divorce – reference | |
| John Monroe vs. Susan Murphy and Ted Pine | Loss of earnings – deposition | |
| Murdock vs. Achorn Electric | Lost profits – deposition and trial | |
| Ronald Barriault v. Dennis Barriault and Central Distributors, Inc. | Business Valuation – deposition and trial | |
| D.B.L. Enterprises, Inc. vs David J. Witham et. al. | Shareholder dispute – payroll tax reporting re employee bonuses – deposition | |
| Gerasin vs Gerasin | Business valuation – divorce – goodwill as a marital asset – deposition | |
| Rapolla vs. Rapolla | Business valuation – divorce – personal goodwill – trial | |
| Billings vs Billings | Business valuation – divorce – reference | |
| Daniel Lyons vs. Bates Finishing Supply, Inc. & Timothy Cole | Personal Injury – Life Care Plan – deposition | |
| Cianchette vs. Cianchette II | Business valuation – member squeeze-out-deposition | |
| Andrew Goods vs Susan Jones | Divorce – transmutation of non-marital assets | |
| Aaron Saunders vs. Aaron James | Partners’ dispute – calculation of partnership profits – deposition and arbitration | |
| Shea v. Central Maine Healthcare | Wrongful death – deposition | |
| Peter Wild vs. Arborjet, et. al | Shareholders’ dispute – valuation – arbitration | |
| Gerald Klein vs. Davis Erector | Personal injury – arbitration | |
| Randy S. Elwell vs. Subaru Corp | Personal injury – deposition | |
| Ann Norton vs. John Norton, Jr. | Estate accounting dispute – deposition and trial | |
| Michaela Belair v. Nicholas Belair | Business valuation – divorce – deposition | |
| H.A.T., LLC v. Greenleaf Apartments | Commercial damages -mortgage default – deposition | |
| Estate of Jason Gora vs. County of Androscoggin, et. al. | Wrongful death – deposition | |
