Peter M. Delio, CPA

(1940-2008)

It is with deep regret that we announce the passing of our partner and friend, Peter M. Delio, on Nov. 10, 2008.

Peter was a partner with the Erie office of Malin, Bergquist and Company, LLP, Erie’s largest independent accounting firm.  He also was a self employed lawyer serving clients in estate and elder law planning which includes the preparation of wills, powers of attorney and health care directives. 

Mr. Delio had years of experience in the probate of estates and the preparation of estate and inheritance tax returns.  His practice also included Medicaid planning and the preparation of nursing home applications.  His other areas of practice involved planning with closely held businesses, incorporation and assisting other lawyers in marital dissolution cases which includes business valuations, pension valuations, alimony and child support, equitable distribution and other litigation support services.

In 1987, Mr. Delio was a founding partner of the CPA firm of Diefenbach Delio Kearney & DeDionisio, which merged with Malin Bergquist in 2007 after two decades of independent practice.  Prior to 1987, he was with an Erie CPA firm for more than two decades.

Mr. Delio also provided expert testimony in business valuation and marital dissolution cases.  He was recognized by the Court of Common Pleas of Erie County as an expert in business valuations, taxation and the preparation of wills and trusts.  He prepared numerous tax appeals and argued income, inheritance and estate tax cases before the appellate division of the IRS and Pennsylvania appellate courts.  He was admitted to practice before the United States Tax Court.

He was a frequent speaker at semi-annual retirement plan seminars presented by Erie Insurance Group, and on elder law issues at churches in the tri-state area.

Active in his profession, Mr. Delio was a Certified Valuation Analyst and a member of the National Association of Certified Valuation Analysts.  He was a member of the Erie Chapter of the Pennsylvania Institute of Certified Public Accountants, the Erie County Bar Association, the Estate Planning Council of Erie and the Elder Law section of the Pennsylvania Bar Association.

Mr. Delio was a graduate of Gannon University with a bachelor of science degree in business, majoring in accounting. He received his law degree from Capital University Law School.