Warmus, Mary
Mary Warmus
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Ms. Warmus has over twenty-five years of professional experience valuing closely-held businesses and intellectual property for tax, mergers and acquisitions, business strategy, ESOP formation, and business litigation purposes.

Mary has served as an expert witness in both federal bankruptcy court and state court in the domestic relations division.  Mary's principal business valuation experience is in the following sectors:  manufacturing, distribution, printing, agriculture, professional and financial services, healthcare, logistics, computer software and consulting, and investment holding companies, including partnerships.  Prior to her career in business valuation, Mary was a tax consultant, where she focuses on research and compliance issues for various corporations, partnerships, and high net-worth individuals.

Mary is an Adjunct Professor at DePaul University, teaching the Tax Valuation course in the Masters of Science in Taxation program.  Prior to joining Fort Dearborn Partners, Mary was a Director in the valuation practice of a national accounting firm.


  • DePaul University
  • Bachelor of Science in Commerce, Accountancy 
  • Loyola University of Chicago
  • Master of Business Administration, Finance 

Certifications and Memberships

  • Certified Public Accountant
  • Accredited Senior Appraiser (ASA) - Business Valuation Discipline
  • Member, American Society of Appraisers
  • Member, AICPA
  • Member, Illinois CPA Society
  • Member, Business Valuation Association
  • Member, Chicago Estate Planning Council
  • Member, various civic, religious and charitable organizations    


    Adjunct Professor, DePaul University