Gary Polkowitz has more than 30 years of experience providing restructuring and financial advisory, fiduciary, litigation support, forensic financial, accounting and auditing services to a wide variety of clients.
His fiduciary roles include serving as the Administrative Expense Claims Representative in the Sears Holdings bankruptcy, the trustee of the Novum Litigation Trust and a member of the post-confirmation board of the Pharmacy Fund.
Gary has advised secured lenders, unsecured creditors, equity holders, committees, fiduciaries and other constituencies across a litany of industries such as consumer products (including retail and food), financial services (including brokers and dealers, investment funds, structured finance and mortgage-related businesses and insurers), energy (including E&P and alternative), healthcare and pharmaceutical, professional services, industrials, manufacturing, real estate, and not-for-profit.
Gary has been retained as a testifying or consulting expert in numerous litigation support matters. He has led investigations into fraud, accounting impropriety and other potential causes of action on behalf of boards of directors, court-appointed trustees and examiners, receivers, lenders, and creditors. Many of his engagements have involved conducting forensic investigations, reconstructing and analyzing historical records, tracking and interpreting intercompany affiliated transactions and flow of funds, identifying fraud and financial irregularities, and preparing damage calculations.
Gary also provides interim management services, including helping clients evaluate operational performance, strategic alternatives, cost structures and day-to-day corporate financial operations. He has overseen financial reporting and controls, transactional due diligence, and audit processes for many of his clients.
Before joining Teneo, Gary was a Managing Director of Goldin Associates and the Chief Compliance Officer of Goldin Capital. Prior to that, he was a Vice President at Prudential Securities, where he co-founded a unit responsible for overseeing and performing due diligence, as well as analyzing and minimizing risk associated with the firm’s lending activities. In addition, he assisted in structuring and closing numerous asset-based financing transactions. Prior to Prudential, Gary served as an Audit Manager in the Financial Services Group of Ernst & Young and an auditor at Wiss & Company.
Gary is a Certified Public Accountant, Certified Insolvency and Restructuring Advisor and a FINRA Securities Principal where he holds the Series 7, 24, 63 and 79. Gary earned a Bachelor of Science in accounting from the University of Delaware.