Marcum LLP

Elizabeth Ciccone

ASA, Esq.
Elizabeth  Ciccone, Director, Valuation & Litigation Support
Valuation & Litigation Support

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New Haven, CT 06511

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Elizabeth Ciccone is a director in the Valuation and Litigation Support Services group. Ms. Ciccone specializes in matrimonial litigation and collaborative and nonadversarial divorce. She has also performed valuations of business interests for a variety of purposes including, but not limited to, business damages, shareholder litigation, and estate and gift tax matters.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA)
  • American Society of Appraisers
  • American Bar Association
  • Connecticut Bar Association
  • New York State Bar Association
  • New Haven County Bar Association
  • Fairfield County Bar Association
  • The Connecticut Council for Non-Adversarial Divorce
Articles, Seminars & Presentations
  • Understanding Business Valuation, Quinnipiac University Advanced Family Law Course, North Haven, CT, October 2017
  • How to Effectively Utilize Your Financial Expert, Fairfield County Bar Association, Stamford, CT, April 2017
  • Double Dipping: Property Versus Support in Marital Dissolutions, Fairfield County Bar Association, Stamford, CT, February 2016
  • Tax Code Provisions Assist Divorcing Parties, Connecticut Law Tribune, November 2015
  • New York Case Law: The Equitable Distribution of Medical Licenses and Practices, MHP Healthcare Valuation Insights, Issue 5, April 2015
  • The Innocent Spouse and New Changes for Equitable Relief, Family Advocate, Vol.37, No. 2, Fall 2014
  • A Summary Overview of Changes in Equitable Relief to Innocent Spouse Relief Claims, MHP Newsletter, October 2014
  • Determining the True Compensation of a Business Owner, Fairfield County Bar Association, Stamford, CT, February 2014
  • Affordable Care Act, Connecticut Chapter of the American Academy of Matrimonial Lawyers, Shelton, CT, October 2013
  • 27th Annual Family Law Trial Advocacy Institute, Joint Project of the American Bar Association Section of Family Law and The National Institute for Trial Advocacy, Boulder, CO, July 2013
  • Enhanced Earning Capacity and the Expert's Role, MHP Newsletter, July 2013
  • What You Can Learn From a Tax Return, Fairfield County Bar Association, Stamford, CT, May 2013
  • The Evolution of Expert Disclosure, Connecticut Law Tribune, February 2013
  • Ambiguity Related to Disclosure in Litigation, American Society of Appraisers Business Valuation E-Letter, Issue 17-05, January 2013
  • Fair Market Value of a Shareholder Loan: What is it Worth? MHP Newsletter, January 2013
  • Double Dips, Flips and Trips: Property Versus Cash Flow Issues in Dissolution of Marriage Cases, American Academy of Matrimonial Lawyers' Annual Conference, Chicago, IL, November 2012, contributor
  • Economic Damages: Capturing the Full Value of Injury, Connecticut Law Tribune, October 2011
  • Appearances Are Everything: Finding Hidden Income, Connecticut Law Tribune, August 2011
  • Houston Family Law Trial Institute, South Texas College of Law, Houston, TX, May 2011
  • Underreporting Income Has Far-Reaching Effects, Connecticut Law Tribune, February 2011
  • The New Era of the Roth IRA, MHP Newsletter, April 2010
Subject Matter Expertise

Business Valuation
Litigation Support
Matrimonial Litigation
Shareholder Disputes
Collaborative Divorce and Mediation
Non-Adversarial Proceedings

Practice Focus


Master of Science, Accounting and Taxation
University of Hartford

Juris Doctor
Roger Williams University School of Law

Bachelor of Arts, Psychology
Roger Williams University

Accreditations & Designations

Accredited Senior Appraiser

Curriculum Vitae


Related News

The Effect of an Increasing Minimum Wage on Business Valuations in the Fast-Food Industry

Valuation & Litigation Advisor - November 2019

The Effect of an Increasing Minimum Wage on Business Valuations in the Fast-Food Industry

As a result of legislative efforts, ballot measures, and adjustments for inflation, 20 states increased their minimum wage in 2019.




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