Mr. Alfred T. Giuliano

Alfred T. Giuliano, CIRA, CPA, CFE, CDBV is the founding member of Giuliano, Miller & Compa- ny, LLC in West Berlin, N.J., and has more than 35 years of experience as a certified public accountant. He is also a chapter 7 panel trustee for the District of Delaware, having administered several hundred asset cases. Mr. Giuliano has liquidated assets ranging from entire operating entities to individual assets for companies located throughout the U.S. He has also served as a court-appointed examiner, liquidat- ing trustee and state court receiver. His more notable cases include Hospital Partners of America, Getty Petroleum Marketing, Hard Rock Park, Ritz Camera, National Envelope, Think Equity, Evergreen Avia- tion, Global Aviation and National Wholesale Liquidators. Mr. Giuliano has advised many companies in formal reorganization processes and in out-of-court turnarounds and liquidations, and he has evalu- ated their operations, determined their break-even sales levels, identified unprofitable business lines and sectors, implemented systems of cash management and analyzed specific areas for cost control. As a litigation expert, he has testified many times with respect to damages, solvency, business valuation and causation. Mr. Giuliano received his B.S. summa cum laude in accounting/business management from Widener University in 1978.