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He is also the post-confirmation trustee for the Syntax Brillian Corp.
Liquidation and Lender Trusts, as established by the confirmed plan in these District of Delaware cases. Berman has also been responsible for the administration of numerous other post-confirmation estates, including the Sizzler Restaurants International, Inc. Berman has served as Examiner and Federal Court Receiver. Berman has previous experience with Union Bank (of California) and Mitsui Manufacturers Bank.
He is also member of the Los Angeles, Orange County and Bay Area Bankruptcy Forums and the Association of Insolvency Accountants, and is a frequent lecturer on bankruptcy and insolvency subjects.
The United States Court of Appeals for the Ninth Circuit (the “Court”) affirmed the District Court’s summary judgment in favor of defendant Deloitte & Touche, LLP (“Deloitte”). The ineligibility of the two-year extension under § 108 rendered the plaintiff’s claim untimely.
Geoff Berman, Vice-President of DSI, joined DSI in 1997 and is located in our Los Angeles office. Berman was with Credit Managers Association of California for 11 years, where he was the Manager of the Adjustment Bureau and a member of the Association’s senior management. Berman served as ABI’s President from April 2011 to April 2012 and before that as its Vice President of Publications, with oversight of the ABI Journal and other publication projects, and as a member of ABI’s Executive and Management Committees.
He chaired the Task Force on General Assignments, and wrote the ABI manual on general assignments, “The ABCs of ABCs,” which is now in its second edition.
Creditor Trust, WATTSHealth Foundation Creditor Trust (resulting from a state court conservatorship) and Horizon Natural Resources Liquidating Trust and Vista Hospital Systems. Berman has also administered the liquidation of numerous businesses through general assignments, including Howard and Phil’s Western Wear, Granny Goose Foods, Inc., FHC Medical Group, Inc., Franklin Press, LLC, Medical Selfcare, Inc., Avian Farms, Inc. and a number of high-tech/companies including Red Herring Communications, Inc. He graduated with honors from the University of the Pacific, Stockton, California in 1975 with a degree in business administration (accounting and finance) and wrote an Undergraduate Honors Thesis in Finance.
He also has a Juris Doctor from Southwestern University School of Law, Los Angeles, California.
The amended opinion will be filed concurrently with this order. No further petitions for rehearing and/or rehearing en banc will be entertained. With regard to the aiding and abetting breaches of fiduciary duty claim, USACM would have discovered Deloitte's failure to report and/or affirmative cover-up of Hantges' and Milanowski's fraudulent schemes no later than when Deloitte terminated its services with USACM in January 2003.
Hence, the two-year limitations period for the Trust's accounting malpractice and breach of contract claims expired on June 28, 2003 and November 26, 2004, respectively, which both preceded the petition date and were therefore untimely.
The district court correctly decided that there should be no concealment-based tolling of limitations because Deloitte could not have concealed from USACM that which USACM knew based upon the imputation of Hantges' and Milanowski's knowledge to USACM.
The Trust alleged that Deloitte wrongfully issued unqualified audit opinions for fiscal years 20, concealing the misappropriations of USACM’s funds through two allegedly fraudulent schemes perpetrated by Thomas Hantges (“Hantges”) and Joseph Milanowski (“Milanowski”).
Hantges and Milanowski were the owners and controllers of USACM.
The Trust appeals from the district court's summary judgment in favor of Deloitte. As the district court correctly held after its thorough analysis, the Trust failed to present evidence of any “innocent decision-makers” within USACM sufficient to permit a reasonable fact finder to find that Hantges and Milanowski were not USACM's sole actors for purposes of imputation. at 696 (explaining “presence of innocent decision-makers” is relevant to assessing whether agents are a corporation's sole actors). § 108(a) that would have rendered its claims (filed on April 11, 2008) timely.