About Us

About Us

Equitable Value LLC was founded by Scott M. DeMarco to provide clients and courts with highly credible financial expert opinions in cost effective manners. 

He has been qualified and appointed by courts as an expert witness, and his opinions have been adopted by the court system. He also draws upon his experience working in early stage technology companies and hundreds of business appraisals to accelerate an organization's value creation based upon innovative management, marketing, and technology solutions.   

He is a Certified Business Appraiser accredited by the Institute of Business Appraisers, Certified Valuation Analyst accredited by the National Association of Certified Valuators and Analysts, Certified Divorce Financial Analyst accredited by the Institute for Divorce Financial Analysts, and Certified Patent Valuation Analyst.  He has been involved in the valuation of privately held business enterprises, professional and medical practices, professional licenses, advanced academic degrees, economic damage analysis, and real estate holding companies. 

Mr. DeMarco is a member of the Institute of Business Appraisers, National Association of Certified Valuators and Analysts, Estate Planning Council of Eastern New York, Licensing Executives Society (LES), Collaborative Divorce Association of the Capital District (CDACD), and New York Association of Collaborative Professionals. 


He gained finance, accounting, and marketing experience growing and selling two software companies, AutoQuant Imaging, Inc. and Agora Games, Inc.  He helped grow AutoQuant Imaging, Inc., and assisted in the sale of the majority of the company’s assets to a major player in the life science imaging research industry.  As Chief Financial Officer at Agora Games, Inc., Mr. DeMarco helped profitably grow and sell the company to Major League Gaming (MLG). 

​He received his bachelor of science in finance from the Robert H. Smith School of Business at the University of Maryland, and an MBA in Information Technology from the State University of New York at Albany. 

Scott has lectured on valuation, tax concepts, technology trends, sustainable development, litigation, and other topics for attorneys, business owners, consultants, and universities.  Please contact him to schedule a speaking engagement.

Meet The Team

Toby Walters

Toby Walters is a senior financial analyst with Equitable Value LLC. He is a CFA charterholder and is a member of the CFA Society Boston and CFA Institute. Toby graduated magna cum laude from the College at Brockport, SUNY, with a B.S. in Economics and Finance. He has a wide-ranging background in finance including financial research, writing, editing, data compilation, and analysis. 

Toby performs valuation and financial consulting services for clients for various purposes, including matrimonial dissolutions, shareholder litigations, and mergers and acquisitions.


Ching Luan (Joyce) Hoon is a Senior Financial Analyst with Equitable Value LLC. She holds a Bachelor of Accountancy from Nanyang Technological University in Singapore and has passed Level I of the CFA program. She has twelve years of valuation, financial analysis and due diligence experience in the areas of cross-border and U.S. mergers and acquisitions, and private and public financings.


In her previous role as Director of M&A (Finance) for Global Crossing Limited and in earlier roles in investment holding companies in Singapore, she evaluated acquisition candidates, managed direct investments and divestitures and participated in transactions to raise capital for investments. 


Joyce performs valuation and financial analyses for a variety of circumstances including marital proceedings, mergers and acquisitions, and other litigation.

Ching Luan (Joyce) Hoon

Katelyn Rice

Katelyn Rice holds a Master's Degree in Library and Information Science from Simmons College and a BA in Political Science from Emmanuel College in Boston.

Prior to working at Equitable Value, she worked with the 100th Infantry Battalion of Hawaii as Content Coordinator to create a historical website and with ITA Software as a Metadata Assistant to organize company-wide documents into one central database.

Jill Flinton

Jill Flinton is a NYS licensed CPA with over 20 years of experience working in US government agencies as an Analyst and Auditor, most recently working with corporate bankruptcy and restructuring analysis, including presenting and testifying in Federal court. Jill also serves clients in her CPA firm, providing accounting, strategic planning, and financial advice to small businesses. Jill has a Bachelor's and Master's in Public Accountancy from Siena College. She is also a Certified Government Financial Manager (CGFM) and a Certified Non-Profit Accounting Professional (CNAP) and is a member of the AICPA, NYSSCPA and Association of Government Accountants (AGA).

Yanella Gover

Yanella earned a B.A. Degree in Economics from University of Buenos Aires, a Specialist Certificate in Oil & Gas Economy and a Specialist Certificate in Electrical Market Administration at ITBA Institute.


Yanella was an energy sector business advisor with an expertise in Oil & Gas Economics for numerous consulting studies with a special focus on the control of hydrocarbon activities to assist in monitoring and sustainable development of the energy industry, advising government agencies, leading companies, investors, national and international financial institutions, and organizations that do business in the Argentinean, Latin American and global markets. She took part in several projects of interest for the World Bank, the IADB and the IMF. 


She joined Equitable Value LLC as a Senior Financial Analyst and performs various forensic accounting and valuation services. 


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