Gary R. Lampert, CPA

Is a Certified Public Accountant with over 30 years of accounting experience. Since 1990, Gary has focused his work on providing an array of forensic and other accounting services to numerous fiduciaries in bankruptcy cases including Chapter 11 and Chapter 7 Trustees (including Operating Trustees), Post-Confirmation Trustees and Examiners. Gary was also appointed by the bankruptcy court as an Examiner.

Gary’s experience includes the following:

• Consulted with defendants in adversary proceedings and debtors in pre-bankruptcy planning stages.

• Extensive experience in the areas of avoidance action and defense analysis, fraud investigations (civil and criminal),
insider transactions, tracing proceeds and claims analysis and objections.

• Frequently communicates with federal and state taxing authorities on the allowance and classification of tax claims.

• Bankruptcy accounting experience covers a wide variety of industries and cases including healthcare, retail and wholesale,
restaurants, investment companies, real estate, insurance companies, law firms, high net worth individuals and Ponzi schemes.

• Served as an expert witness at trials and as a trial consultant to bankruptcy trustees.

• Assisted trustees and counsel in the discovery stages of cases including at depositions, Bankruptcy Rule 2004 examinations and
examinations before trial, as well as advises on document requests and the production of documents.

• Performed forensic investigation in connection with marital dissolution.

CERTIFICATIONS
• Certified Public Accountant – State of New York
• Certified Fraud Examiner – Association of Certified Fraud Examiners
• Certified Insolvency & Restructuring Advisor – Association of Insolvency & Restructuring Advisors – Certificate of
Distinguished Performance Award
• Certified in Financial Forensics – The American Institute of Certified Public Accountants

EDUCATION
• Long Island University – M.S. Taxation (1989)
• Pace University – B.B.A. Accounting (1980)

PROFESSIONAL MEMBERSHIPS
• American Bankruptcy Institute
• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Association of insolvency & Restructuring Advisors
• National Association of Bankruptcy Trustees
• New York State Society of Certified Public Accountants

SELECTIVE REPRESENTATIONS

Maywood Capital Corp. et al. (Real Estate Investments)

Represented Chapter 11 Trustee (and post-confirmation Trustee) in a Ponzi scheme consisting of forty-eight entities and resulting in a criminal conviction. Assisted in all financial aspects of the case including avoidance action analysis. Advised in connection with fraudulent transfer litigation and provided testimony at trial that resulted in a $15 million settlement. Assisted counsel with analysis of investor claims.

Douglas Palermo (Individual Debtor)

Represented Chapter 7 Trustee in connection with analysis of insider transactions and fraudulent transfer claims. In connection with fraudulent transfer litigation, worked closely with special counsel with trial preparation and the jury trial that resulted in a verdict in favor of the Trustee for the amount of the transfer plus costs.

Designer License Holding Company LLC (Apparel Company)

Represented Chapter 7 Trustee. Assisted in all financial aspects of the case including investigation and identification of potential claims including fraudulent transfers, preferential transfers, insider transactions and breach of fiduciary issues. Worked closely with counsel to the Trustee in connection with fraudulent transfer and Directors & Officers litigation which resulted in a settlement in the amount of $900,000.

Tavern on the Green L.P. (Restaurant)

Represented Chapter 7 Trustee. Assisted in investigation of financial records including avoidance action analysis. Worked closely with counsel to the Trustee with litigation and related settlements.

Trace International Holdings, Inc. (Investment Company)

Represented Chapter 7 Trustee. Assisted counsel to the Trustee in connection with litigation related to breach of fiduciary duty of officers and directors resulting in a decision in favor of the Trustee for damages in excess of $50 million.

Churchill Mortgage Investment Corp. (Investment Company)

Represented Chapter 7 Trustee in a Ponzi Scheme resulting in a criminal conviction. Assisted counsel to the Trustee with litigation and analysis of investor claims.

Acme Cake Co., Inc. (Wholesale Baked Goods)

Represented Chapter 7 Trustee in second bankruptcy filing. Assisted in all financial aspects of the case including preservation and review of books and records, analysis and pursuit of accounts receivable and avoidance action analysis. Assisted in obtaining approval of contested sale of substantially all assets to insider.

Peninsula Hospital Center / Peninsula General Nursing Home Corp. (Healthcare)

Represented Chapter 11 Trustee in connection with discrete aspects of these cases including avoidance action analysis (preferences, fraudulent transfers, GAP payments) and worked closely with special counsel in comprehensive investigation of pre-petition and post-petition transactions.

CHAPTER 11 EXAMINER

R & J Pizza Corp. (Restaurant)

Appointed as Chapter 11 Examiner to investigate and report to the Court on the debtor’s trust fund taxes, accounting issues and management of the debtor’s financial affairs.