Chairman Emeritus 

Jonathan S. Altman is the founding principal of Altman & Company, a nationally known firm specializing in bankruptcy and reorganization which has been in operation for the last twenty-five years. He has had experience working in the areas of new ventures, reorganizations, mergers and acquisitions, debt restructuring, workouts and crisis management. Mr. Altman has worked with companies in a variety of industries such as banking, healthcare, transportation, high technology, financial services, real estate, leisure/entertainment, security, hotels, restaurants, casinos, manufacturing and not for profits. He has served as a trustee and expert witness in Chapter 11 cases throughout the country.

 

Prior to founding Altman & Company, Mr. Altman served as a public accountant for ten years. He received his B.S. in accounting from Midwestern College and an M.B.A. from the Wharton School of Finance.

 

Mr. Altman has acted as a consultant to debtors' in possession all over the country and is a member of the American Bankruptcy Institute. He has taught a continuing education course at Bentley College on the accountant’s role in bankruptcy as well as authoring numerous articles.

Partner

Gordon A. Lewis, III has been a partner with the company since September 1993. He has experience providing consulting services in the areas of financial restructuring and reorganizations, crisis management, creditor negotiations, mergers and acquisitions, and various other business matters.

 

Mr. Lewis has worked with companies in a variety of industries such as manufacturing, distribution, transportation, hotels, convenience stores, etc. He has served as a trustee and expert witness in Chapter 11 bankruptcy cases.

 

Prior to joining Altman and Company, Mr. Lewis served as a certified public accountant for fourteen years with various national and regional certified public accounting firms, including having his own practice for three years. His most recent experience was managing an office of ten people for the firm Joseph B. Cohan and Associates. He graduated from Bentley College, with Highest Honors, in 1979. Mr. Lewis became a member of both the American Society of Certified Public Accountants and the New Hampshire Society of Certified Public Accountants. He presently serves as a board of director of various charitable organizations.

Partner

Jeanne A. Lavin commenced her career with Altman and Company in 1995 as an associate. Her responsibilities have included working in the areas of debt restructuring, reorganizations, workouts and crisis management. This experience is very useful in helping establish financial stability within troubled or growing companies, while facilitating the successful payout of major creditors. She has worked on numerous bankruptcy assignments including serving as Receiver in federal courts and serving as a consultant and an accountant for the debtor in possession.

 

Mrs. Lavin also serves on the Board of Directors of several hospitals in the Western, New York area.

 

Prior to Altman and Company, Mrs. Lavin received her Bachelor of Science degree from Saint John Fisher College in accounting. She is a licensed certified public accountant and has worked in the area of public accounting for several years. Her responsibilities include overall coordination of services provided to a wide variety of clients ranging from small, privately held enterprises to Fortune 500 multinational corporations. Her client exposure ranges from construction, real estate, retailing, mortgage banking, and manufacturing to the health-care and not for profit sector. In addition, she has performed audits and additional advisory services for standing Chapter 13 bankruptcy trustees throughout the United States. This diversified industry background has provided a solid background to understanding the financial and operational situations unique to each environment.

Partner 

Brian Maloney has been a principal with the company since July 2000. He has experience providing consulting services in the areas of financial restructuring and reorganizations, crisis management, creditor negotiations, mergers and acquisitions, and various other business matters.

 

Mr. Maloney has worked with companies in a variety of industries such as manufacturing, distribution, retail, professional services and healthcare.

 

Prior to joining Altman and Company, Mr. Maloney worked for Arthur Andersen LLP in both the Commercial Audit Division and as a manager in the Corporate Restructuring Practice. During that time he worked on the Filene’s Basement Bankruptcy and for the Secured Creditors Committee of the Safelite Glass Corp. restructuring, as well as additional non-public engagements. He graduated from the University of Vermont with a B.S. in Business Administration and a concentration in Accounting. Mr. Maloney is a Certified Insolvency and Restructuring Advisor (CIRA) as well as a member of the AICPA and the Association of Insolvency and Restructuring Advisors. In the past, Mr. Maloney has also worked in the Troubled Asset Division of a commercial bank and has been published in the Boston Business Journal.

Partner

Since joining Altman and Company in March 2001, Roy Filkoff, CPA, has achieved great results working with numerous public and privately held companies, resolving complex financial challenges with creative solutions. With 30 years' experience across a wide range of industries, he leads successful financial, corporate and operational restructurings and turnarounds. Mr. Filkoff has a broad knowledge of lean management, capital structure and financings, working capital management, mergers and acquisitions, bankruptcy and financial accounting.

 

Clients have greatly benefitted from Roy's sharp negotiation and strategic business skills regaining significant equity value. A valued advisor, Mr. Filkoff has continued on with several clients on their Board of Advisors and currently serves two companies in this capacity. He has also provided expert testimony and other litigation support for his clients.

 

Prior to joining Altman and Company, Roy held senior financial positions as the Executive Vice President and CFO of a $100 million food manufacturer and as CFO of a $70 million plastic manufacturer. In these roles, Mr. Filkoff spearheaded a successful $66 million recapitalization including the issuance of $16 million in subordinated notes and negotiation with many bank facilities.

 

Mr. Filkoff began his career as a CPA in the audit department of KPMG. His last position was as Director in the Corporate Transactions group, serving clients in corporate recovery and corporate finance. Starting as an auditor, he attained Senior Manager level in the manufacturing, retail and distribution practice, working with both public and privately held businesses. Roy received a BA in Accounting from Franklin & Marshall College in Lancaster, PA.

 

Affiliations:

 

Turnaround Management Association of CT: Treasurer 2011 - Present

Connecticut Society of Certified Public Accountants: Member 1985 - Present

Beth Shalom Foundation: Trustee

Beth Shalom B'nai Israel: Past President

Greater Hartford YMCA: Fundraiser

Curtis L. Stewart is a financial management executive with over 20 years of progressive financial management responsibilities. As a Corporate Controller and as a CFO, he has experience in both publicly held corporations as well as the successful development of start up ventures. Financial accounting responsibilities have included: SEC reporting, overseeing international accounting for European and Asian operations, overseeing day to day financial accounting including budgeting, forecasting and the implementation of associated action plans to achieve company goals and objectives. His professional experience extends to the ability to restructure operations to achieve profitability, analyzing the profitability of business segments, implementation of cost effective controls and reporting, and the reorganization and management of Accounting, IT and Administrative staff.

 

Financial management services have been provided in companies reorganizing under bankruptcy protection as well as for companies whose financial and business conditions would have resulted in a bankruptcy filing had they failed in their implementing a turnaround reorganization.

 

Mr. Stewart’s work history includes General Mills Inc., Eddie Bauer Inc., The Gillette Company, Spectron Inc. and PictureTel Corporation. He graduated from Brigham Young University with a B.A. in Business. He majored in Accounting with minors in Business Management, Statistics and Economics.

Associate

George H. Buckham is a financial management executive with over 20 years of progressive financial management responsibilities. As a Corporate Controller and CFO in both publicly held and private companies, he has experience in SEC reporting, SOX compliance, bankruptcies, financial and management reporting, merger & acquisition negotiations and due diligence, banking relations, loan negotiation, budgeting and strategic planning, franchising, taxes, and day-to-day financial accounting. His experience includes restructuring operations for efficiencies, analyzing business segment profitability, implementing internal controls, and supervising Finance, IT, and Human Resource staff.

 

Mr. Buckham has worked in companies in a variety of industries including manufacturing, retail, health care, IT consulting, distribution, logistics, and hospitality for companies such as Marriott, Bearing Point, and Cumberland Farms.

 

Mr. Buckham is an active Certified Public Accountant and graduated with honors with an MBA from Bentley College and has a BS in accounting from the University of Southern New Hampshire.

Consultant

Daniel Warsowick is a turnaround and crisis management professional with over 13 years of experience. He has extensive international experience and has worked with the finance organizations of companies in a wide range of industries including construction, high-tech, manufacturing, software and utilities. He has extensive experience associated with financial re-organization, crisis management, vendor and dealer negotiations, and vision and strategy development with a focus on the analysis of back office processes.

 

Prior to joining Altman and Company, Mr. Warsowick worked for Patriarch Partners LLC as an Executive in Residence, where he provided interim management solutions for companies within their portfolio. Mr Warsowick’s other work history includes RSM McGladrey, CRG Partners, Answerthink Consulting Group and Arthur Andersen LLP. He graduated from Bryant University with a B.S. in Business Administration and a concentration in Accounting.