Marcum LLP

Heidi Walker


CPA*, ABV, ASA
 
Heidi  Walker, Managing Director, Valuation & Litigation Support
Managing Director
Valuation & Litigation Support
*Licensed by the State of Maine
 

100 Commercial Street
Suite 300
Portland, ME 04101

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Heidi Walker is a managing director in the Valuation and Litigation Support Services group. Ms. Walker specializes in the valuation of transactions involving employee stock ownership plans. She has also performed numerous valuations of business interests for both litigation and non-litigation purposes, including matrimonial dissolutions, shareholder disputes, estate and gift tax planning and filing, business damages, buy-sell agreements, mergers and acquisitions, and breach of contract. She has significant experience as a jointly-retained financial expert in litigation.

Ms. Walker regularly speaks to local and national organizations on various business valuation topics, and is a frequent contributing author for legal and business valuation journals. The third edition of her text, The Comprehensive Guide to the Use and Application of the Transaction Databases, was published in January 2015.

Professional & Civic Affiliations
  • American Institute of Certified Public Accountants (AICPA) - Business Valuation/Fraud & Litigation Services Editorial Advisory Board, Past Member (2004 to 2006)
  • American Society of Appraisers (ASA)
  • The ESOP Association
  • National Center for Employee Ownership (NCEO)
  • Maine Society of Certified Public Accountants
  • Maine Estate Planning Council
Books
  • The Comprehensive Guide to the Use and Application of the Transaction Databases, Third Edition, Author, Business Valuation Resources, January 2015
  • The Comprehensive Guide to the Use and Application of the Transaction Databases, Second Edition, Co-authored with Nancy Fannon, Business Valuation Resources, 2010
  • The Comprehensive Guide to the Use and Application of the Transaction Databases, Co-authored with Nancy Fannon, Business Valuation Resources, 2008
Seminars & Presentations
  • Annual Valuation Responsibilities and Timelines, Maine ESOP Fall Conference, Auburn, ME, October 2017
  • ESOP Valuation: What's Your Company Worth? NCEO ESOP Nuts and Bolts Series, Holliston, MA, June 2017
  • Providing Employee Benefits in an ESOP: Can Your Benefits be Too High? NCEO 2017 Employee Ownership Conference, Denver, CO, April 2017
  • Tax Court Issues Supplemental Opinion in Estate of Giustina v. Commissioner, NACVA QuickRead, April 2017
  • Tax Court Issues Supplemental Opinion in Estate of Giustina v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 16, December 2016
  • Estate of Newberger v. Commissioner, NACVA QuickRead, May 2016
  • IRS S Corp Job Aid Assumes Personal Income Taxes Paid by S Corporation Shareholders Not Relevant in Determining Fair Market Value, Business Appraisal Practice, First Quarter 2016
  • Estate of Newberger v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 14, March 2016
  • Fleming Cardiovascular, P.A. v. Commissioner, NACVA QuickRead, February 2016
  • Fleming Cardiovascular, P.A. v. Commissioner, MHP ESOP Insights, Issue 6, February 2016
  • Business Valuation: Giustina v. Commissioner, Maine Lawyers Review, August 2015
  • Transaction Databases: Drilling Down into Pratt's Stats and BIZCOMPS, Business Valuation Resources Webinar, July 2015
  • IRS S Corp Job Aid Assumes Personal Income Taxes Paid by S Corporation Shareholders Not Relevant in Determining Fair Market Value, MHP Estate & Gift Valuation Insights, Issue 11, July 2015
  • Estate of Giustina v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 9, March 2015
  • Stakes are High in Business Valuations for Estate and Gift Tax Reporting, NACVA QuickRead, February 2015
  • The Financials: What's the Value of My Practice? Maine Bar Association, December 2014
  • U.S. Tax Court Judge Laro Discusses Valuation and Expert Testimony Issues, MHP Estate & Gift Valuation Insights, Issue 7, December 2014
  • Estate of Adell v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 5, October 2014
  • Estate of John F. Koons, III v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 3, July 2014
  • Estate of Helen P. Richmond v. Commissioner, MHP Estate & Gift Valuation Insights, Issue 1, April 2014
  • Stakes Are High in Business Valuations for Estate and Gift Tax Reporting, ASA BV Success E-Letter, Issue 18-12, March 2014
  • Stakes Are High in Business Valuations for Estate and Gift Tax Reporting, Maine Lawyers Review, February 2014
  • Stakes Are High in Business Valuations for Estate and Gift Tax Reporting, MHP Newsletter, January 2014
  • Valuation Issues in Estate & Gift Tax: The Current Landscape, Maine Estate Planning Council, Falmouth, ME, November 2013
  • Tax Court Relies on Daubert to Exclude 'Absurd' Appraisal Report, Maine Lawyers Review, September 2013
  • Joint Retention of Financial Experts in Divorce, Connecticut Law Tribune, August 2013
  • Tax Court Relies on Daubert to Exclude 'Absurd' Appraisal Report, MHP Newsletter, July 2013
  • Business Valuation: Joint Retention of Financial Experts in Divorce, New Hampshire Bar Journal Family Law Edition, Summer 2012
  • The Jointly Retained Financial Expert: Tips and Traps, Maine State Bar Association, Portland, ME, June 2012
  • Business Valuation: Divorce Court Rejects CPA's 'Calculation' of Business Value, Maine Lawyers Review, February 2011
  • The Use and Application of Market Transaction Databases, AICPA National Business Valuation Conference, November 2010
  • Putting Transaction Databases to Work, Business Valuation Resources Webinar, August 2010
  • Transaction Databases, FICPA Valuation, Forensic Accounting & Litigation Services Conference, January 2009
  • The Ins and Outs of Transactional Databases, Business Valuation Resources Teleconference, October 2008
  • Valuation Using Transaction Data, Maine Lawyers Review, March 2007
  • Uses and Abuses of Market Data: An In-Depth Look at the Tools of Our Trade, Business Valuation Review, Summer 2006
  • Understanding Business Valuations Databases, CPA Associates Business Valuation Roundtable Telephone Conference, January 2006
  • The Direct Market Data Method: Common Errors in Application and a Closer Look at the Transaction Databases, American Society of Appraisers' 23rd Annual Advanced Business Valuation Conference, October 2004
  • Hiding Behind the Numbers: Tips for How to Review Financial Statements and Business Valuations, 2004 Maine State Bar Association Business Law Institute, March 2004
  • Valuation of Closely Held Interests, Lorman Education Services, September 2003 and 2004
  • The Direct Market Data Method: Common Errors in Application and a Closer Look at the Transaction Databases, Co-authored with Nancy J. Fannon, CCH Business Valuation Alert, August 2003
  • The Role of Expert Testimony in Lost Profit Cases, CPA Associates Business Valuation Conference, August 2003
  • Tax Court Cracking Down on Wealth Transfers, Maine Lawyers Review, January 2003
Subject Matter Expertise

Business Valuation
Employee Stock Ownership Plans
Estate and Gift Valuation
Matrimonial Litigation
Joint Retention
Shareholder Disputes
Litigation Support

Practice Focus

Education

Bachelor of Science, Business Administration
University of Maine

Accreditations & Designations

Accredited Senior Appraiser
Accredited in Business Valuation

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Welcome to ESOP Advisor


ESOP Advisor - October 2017

Welcome to ESOP Advisor

Welcome to the first edition of Marcum LLP's ESOP Advisor, a quarterly newsletter providing an update on topics of interest relating to employee stock ownership ....

 
 
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