Gary Polkowitz is managing director of Goldin Associates and the Chief Compliance Officer of Goldin Capital Advisors. Mr. Polkowitz has more than twenty-five years of experience in conducting forensic financial investigations and providing restructuring advisory, litigation and fiduciary support, accounting and audit services.  He has extensive experience investigating the financial affairs of failed businesses and investment funds, including in connection with the actual or potential pursuit of causes of action, at times working closely with federal and state authorities. On numerous occasions Mr. Polkowitz has also been retained either as a financial advisor, a restructuring operations principal, a supporting professional for a fiduciary, a testifying and consulting expert, and an expert on damages.

Mr. Polkowitz has served as an interim manager or company advisor in matters such as Syncora Guarantee, Vlasic Foods International, and Russel Stanley Holdings. Mr. Polkowitz has advised fiduciaries for distressed entities in matters such as Millennium Health, Corporate Review Services, Fletcher International, PSINet Consulting Solutions, InterBank Funding, Northshore Asset Management, and The Pharmacy Fund. Mr. Polkowitz has also provided restructuring and financial advisory services to debtors, creditors, and equity holders in matters such as Ditech Financial, Novum Pharma, Real Industry, Sungevity, Zloop, The Dolan Company, SemGroup, ChemRx, Bearing Point, and Ellen Tracey.

Mr. Polkowitz has led or played major roles in investigating fraud and accounting improprieties on behalf of boards of directors, court-appointed trustees and examiners, lenders, creditors and investors. His many engagements involving forensic financial review have included many of those matters named above, as well as Stanford Financial, Dewey & LeBoeuf, Bernard L. Madoff Investment Securities, Coudert Brothers, Student Finance Corporation, Ardent Research Partners, and Impath. These roles have regularly included reviewing, reconstructing and analyzing historical financial records, tracking and analyzing affiliate transactions, tracing fund flows, preparing damage calculations and analyzing adherence to generally accepted accounting principles and generally accepted auditing standards.

Prior to joining Goldin Associates, Mr. Polkowitz was a Vice President at Prudential Securities Inc., where he co-founded a business unit responsible for performing due diligence and minimizing risk associated with the firm’s lending activities. Prior to that, Mr. Polkowitz was a Manager in the Financial Services Group of Ernst & Young LLP, where he was responsible for planning and supervising financial institution and investment fund audit engagements. Mr. Polkowitz began his career as an accountant at Wiss & Company LLP.

Education:

B.S. in Accounting from the University of Delaware

Certifications/Licenses:

Certified Public Accountant (CPA)

Certified Insolvency and Restructuring Advisor (CIRA)

FINRA Series 7, 24, 63 and 79