Pamela O'Neill

Pamela O'Neill

Managing Director
Sr. Appraiser II

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Ms. O’Neill has qualified as an expert witness in courtrooms in the U.S. and abroad, as well as arbitration venues, and has testified successfully on behalf of her clients in numerous high profile matters. She has been retained in cases involving valuation, damages, lost profits, fraudulent transactions, disgorgement of profits, and other economic calculations. Her engagements include opining on the fair value of equity and other business and partnership interests, challenging the reasonableness of transaction assumptions, estimating economic loss from intellectual property infringement, and determining the damages resulting from a variety of causes of action including breach of contract, tortious interference, and breach of fiduciary duty.

She has spent more than 25 years as a valuation professional and has directed more than 900 valuation assignments. Ms. O’Neill was retained as the damages expert in numerous Madoff feeder fund cases. Pamela also successfully testified in the first fraudulent conveyance case heard in the British Virgin Islands. Her international valuation career has included significant assignments in North America, South America, Europe, Asia, Australia, and New Zealand. She has prepared expert reports for litigation purposes as well as for financial and tax reporting, dispute resolution, antitrust matters, negotiations, acquisitions, divestitures, reorganizations, solvency, and bankruptcy.

The purchase price allocations arising from acquisitions have provided Pamela with particular expertise in the identification, valuation and remaining useful life analysis of tangible and intangible assets. Tangible asset valuations have included real estate, land, special purpose facilities, inventory, and equipment. Her intangible asset experience includes: trademarks/trade names, core deposits, patents, non-compete agreements, software, subscriber lists, assembled workforce, customer lists, and goodwill.

Pamela began her career as an investment analyst for the Equitable Life. In this role, she projected cash flows for a multi-billion dollar investment portfolio of real estate, bonds, equity holdings, and derivative securities. After the Equitable, she returned to Lehigh University to pursue her MBA and worked as a Teaching Assistant for Lehigh’s Goodman Center for Real Estate Studies. Reporting to the President of the Goodman Center, Pamela taught several real estate finance courses, administered the day-to-day operations of the center, and edited papers for publication. Upon graduation, she joined Deloitte as a consultant in the Valuation practice. During her tenure at Deloitte, she was promoted to Partner within the valuation practice. In addition to her client service responsibilities, Pamela held two national roles: National Coordinator for Dispute Consulting Services and Leader of the Financial Services team for the firm’s valuation practice. After Deloitte, Pamela has accepted positions at a number of firms to lead their New York valuation practices.


  • Lehigh University Bethlehem, Pennsylvania
    • Degree: Masters in Business Administration, Finance Concentration
    • Degree: Bachelor of Science, Finance