Pamela M. O'Neill

Pamela M. O’Neill is a seasoned valuation and economic damages expert with over 30 years of experience in litigation support, financial analysis, and business valuation. She holds both a Bachelor of Science in Finance and an MBA with a concentration in Finance from Lehigh University. Ms. O’Neill has been qualified as an expert witness in courts and arbitration venues across the United States and internationally, where she has testified successfully in numerous high-profile matters.

Her expertise includes valuation, lost profits, damages analysis, fraudulent transactions, and disgorgement of profits. She has directed more than 900 valuation engagements and frequently provides opinions on the fair value of business and partnership interests, economic loss from intellectual property infringement, and damages related to breach of contract, fiduciary duty, and tortious interference. She has also developed specialized expertise in purchase price allocations, including the valuation of both tangible assets—such as real estate and equipment—and intangible assets, including trademarks, patents, software, customer relationships, and goodwill.

Ms. O’Neill has played key roles in landmark cases, including the Palm Restaurant trial, where her testimony contributed to a damages award exceeding $120 million, and multiple Madoff feeder fund cases. She also testified in the first fraudulent conveyance case in the British Virgin Islands. Earlier in her career, she was recognized by the New York Stock Exchange Arbitration Panel as “an excellent expert witness.”

Professionally, Ms. O’Neill began her career as an investment analyst at Equitable Life, later joining Deloitte where she rose to Partner in the valuation practice and held national leadership roles. She has since held senior leadership positions across advisory and restructuring firms and is currently Co-Founder of Thomas Franklin Associates, LLC, a firm specializing in valuation and litigation support. She is also an active speaker on valuation and damages topics at industry conferences and professional forums.