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Gary Polkowitz Image

Gary Polkowitz

Senior Managing Director

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.

Gary’s fiduciary roles include serving as a member of the Sears Holdings Restructuring Committee, 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 in such industries as consumer products, including retail and food, financial services, including brokers and dealers, investment fund, structure finance, mortgage related businesses and insurers, energy, including E&P and alternative energy, healthcare and pharmaceuticals, professionals service firms, manufacturing, real estate and not-for-profit.

Gary has been retained numerous times as a testifying or a consulting expert in litigation support matters. He has led, directed or played major roles in investigating fraud, accounting impropriety or other potential causes of action on behalf of boards of directors, court-appointed trustees and examiners, receivers, lenders or creditors. These engagements have involved conducting forensic financial investigations, reviewing, reconstructing and analyzing historical financial records, tracking and analyzing intercompany affiliated transactions and flow of funds, identifying fraud and financial irregularities and preparing damage calculations.

Gary has provided interim management services including helping clients evaluate operational performance, consider strategic alternatives, review cost structures and manage day-to-day corporate financial operations. He has overseen financial reporting and controls, transactional due diligence and audit processes in connection with many assignments.

Before joining Goldin Associates, Gary was a Vice President at Prudential Securities Inc., where he co-founded a business unit responsible for overseeing and performing due diligence and evaluating, monitoring 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 Securities Inc. Gary was an Audit Manager in the Financial Services Group of Ernst & Young LLP and he began his career as an accountant at Wiss & Company, LLP.

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.