Alfred T. Giuliano CPA, CIRA, CFE, CDBV
Mr. Giuliano is a founding member of GMCO. He has over thirty years experience as a certified public accountant. He is a recognized expert in the fields of bankruptcy and litigation support.
Mr. Giuliano has provided services to a broad range of wholesale, retail, and service clients in various industries such as healthcare, casino gaming, homebuilding, hotel and hospitality, digital television, information technology, commercial real estate, subprime lending, aircraft, credit card services, and restaurants. He has rendered services to trustees, debtors-in-possession, and unsecured creditors committees.
Mr. Giuliano has advised many companies in formal reorganization processes and out-of-court turnaround situations. He has evaluated their operations, determined their break-even sales level, identified unprofitable business lines and sectors, implemented systems of cash management and analyzed specific areas for cost control. Mr. Giuliano has met with creditors and lenders to renegotiate debt terms and conditions.
Since 2002, Mr. Giuliano has been appointed as a Chapter 7 Panel Trustee for the District of Delaware. In this capacity, he has administered hundreds of cases. He has liquidated assets ranging from entire operating entities to individual assets for companies located throughout the United States. Furthermore, he has served as a Court Appointed Examiner, Liquidating Trustee, and a State Court Receiver.
As a litigation expert, Mr. Giuliano has testified numerous times with respect to damages, solvency, business valuation, and causation. He has frequently testified in bankruptcy court matters.
Appointments & Boards
- United States Department of Justice - Office of the United States
- Chapter 7 Panel Trustee for the District of Delaware (2002-Current)
- Supreme Court of New Jersey - New Jersey Lawyers Fund for Client Protection
- Member of Board of Trustees, Vice-Chairman (2005), Treasurer (2002-2004)
- Office of Attorney Ethics of the Supreme Court of New Jersey District IIIB
- Fee Arbitration Committee (2000-2001)
- Evesham Education Foundation
- Member of Board of Trustees, Treasurer (1995-Current),Vice-Chairman of Annual Wine-Tasting Fundraising Event (10 Years)
- American Red Cross - Penn Jersey Region
- Member of the Board of Directors, Chair - Finance Committee (2000)
Professional Associations
- American Institute of Certified Public Accountants (AICPA)
- New Jersey Society of Certified Public Accountants (NJSCPA)
- Former Committee Person Insolvency and Reorganization Subcommittee
- National Association of Bankruptcy Trustees (NABT)
- Association of Insolvency and Restructuring Advisors (AIRA)
- American Bankruptcy Institute (ABI)
- Association of Certified Fraud Examiners (ACFE)
Notable Bankruptcy Cases
- American Laser Skincare LLC
- Bionol Clearfield LLC
- Carolina Fluid Handling Intermediate Holding Corp., et al.
- Claridge Hotel and Casino
- Evergreen International Aviation
- Getty Petroleum Marketing, Inc.
- Global Aviation Holdings, Inc.
- Graham-Field Health Products, Inc. et al.
- Hard Rock Park Myrtle Beach Holdings, LLC et al.
- Hospital Partners of America, Inc. et al.
- LTC Holdings, LLC
- NWL (National Wholesale Liquidators) Holdings, Inc.
- RIH Acquisition NJ, LLC (d/b/a The Atlantic Club Casino Hotel)
- World Airways, Inc.
Notable Litigation Cases
- American Business Financial Services, Inc. & Subsidiaries("ABFS")
- American Tissue, Inc.
- Diebold, Inc.
- Tri-State Armored Services, Inc. ("Tri-State")
Awards
- SSG Capital Advisors, LLC
- ELMS - ABI Asset Sale of the Year (2023)
Public Speaking
- American Bankruptcy Institute/AIRA/UTLAW-Valcon 2015
- Liquidating Trusts (2015)
- Association of Insolvency and Restructuring Advisors - Annual Conference
- Post Confirmation Planning (2015)
- Villanova University School of Business
- MBA Bankruptcy Seminar (2014)
- American Bankruptcy Institute Mid-Atlantic Conference
- Benefit Plan and Claims Issues - Post Confirmation (2011)
- Commercial Chapter 7 Issues - Operating Chapter 7 Cases (2013)
- Commerical Chapter 7 Conversions (2014)
- US Trustee - Department of Justice
- Annual Trustee Training Seminar for Region III - Panelist
- 721 Operating Cases in Bankruptcy, Trustee Taxation Issues, 401(k) Plan Administration, Use of Business Case Checklist Developed (2003, 2007, 2008, 2011, 2014)
- University of Pennsylvania Wharton School of Business
- Business Opportunities in Bankruptcy - The Acquisition Process of Buying Companies, Assets, and Claims
- G2E - Global Gaming Expo
- Gaming Bankruptcy and Reorganization: Issues and Strategies (November 2011)
- The Richard Stockton College of New Jersey
- The Bankruptcy Process (Undergraduate Lectures-2011,2013,2014,2015)
- The Accountants' Role in the Bankruptcy Process (Graduate Lectures-2007)
- New Jersey Banker's Committee Risk Management Association
- Court Trends in Bankruptcy and Turnarounds (2011)
- Camden County Bar Association
- Debtor/Creditor Committee - Technology and the Forensic Accountant: Their Application in the Bankruptcy and Reorganization Process
- Atlantic/Cape Community College
- Accountants' Role in Bankruptcy Matters
- Burlington County Bar Association
- Concealment of Assets
- Versis Corporation
- The Payment Process When Dealing With Bankrupt General Contractors or Builders