Community Disaster Delivery Manager
Resume:
ALBERT GAVALIS
MBA\CPA, JD\Esq.
********@*****.***
LICENSED ATTORNEY IN GOOD STANDING IN NY STATE REG # 4062154 SINCE 2002
NY State Attorney-Search link - http://iapps.courts.state.ny.us/attorney/AttorneySearch
PROFILE & PROFESSIONAL EXPERIENCE
Sample Contractor Project Assignments enumerated below
Securitizations: Experience gained with Cadwalader Wickersham Taft law firm via Strategic Workforce (Agency) assignment performing lease-reviews for securitization purposes. Reviewed elements of leases for Lessee and Lessee-lender ability to assign their rights in a securitization process, including hypothecation, Lessee mortgage capabilities, Lessor consent requirements (if-any), and residual Lessee liability (if-any).
REITs & REMICs: Experience gained at Kinsey Beck & Co., CPAs in late 90’s processing FAS 109/ASC 740: Experience gained at Geller & Co. processing Bloomberg LP (client)’s transfer pricing of overseas income and Statutory (SSAP 101) income tax provisions and supporting documentation, including the calculation and review of deferred tax inventory items for Residual Profit Split (RPS) transfer-pricing method to determine host-country’s tax as based on USA primary-source operations for 250+ consolidated entities globally. CSFB’s $3/4 Billion Praedium Funds tax returns including General and Limited Partners K-1 flow-throughs. In 2007 further performed special FOIA/DOJ-request-review on Bear Stearns during the height of the financial crisis.
Fannie Mae/Freddie Mac: https://www.aei.org/events/do-we-understand-fannie-maes-accounting/
Invited as panel review member on Fannie Mae’s derivatives securities 4/2004 after having consulted at Freddie Mac in 2003 on similar issues.
Tax-section Analyst of Fordham GBS Professor John D. Finnerty’s
Project Financing: Asset-Based Financial Engineering
WORK HISTORY
FEMA Subcontractor:
National Disaster Recovery Technical Assistance Consultants (NDRTAC) 2/2023 – CURRENT
CONTRACTOR: CPA-Accountant/Program Delivery Manager (PDMG)/Attorney-Regulatory Review (Remote online work from Home – Public-Trust Level Federal Clearance)
FEMA DR-Region-9-CV-0003 – DR-4482-CA Reimbursed Public and Private Non-Profit (PNP) Hospitals for Covid-19 related labor-work, materials, and contracts ranging from $25K - $1/4 Billion. Addressed special-issues in Ineligibility Review projects subject to Determination Memos (DMs) in bringing the original Streamlined Project Application (SPA) as an accounting back-out Revision through a Request For Information (RFI) – SPARR – Mediation to avoid 2nd Appeals and Arbitration under US Code of Federal Regulations (CFR) - https://www.cbca.gov/decisions/fema.html. Provided financial analysis and regulatory-consulting services in support of the Public Assistance Division’s (PA) Community Disaster Grant Program. This included meeting with local governmental officials with the purpose of evaluating the local governments’ eligibility for a Community Disaster Grant ; assisted the local governments with their Community Disaster Grant application(s); made recommendations on Community Disaster Grant amounts; provided governmental accounting expertise to perform financial evaluations and made recommendations on disbursement of funds based on legal-eligibility of regulations; evaluated the local governments’ financial conditions and made recommendations to FEMA regarding Community Disaster Grant cancellation amounts; supported FEMA’s pre-cancellation activities, which included outreach and planning; worked with FEMA and local governments on financial reconciliation; provided support on appeal activities to include research, analyses, cost estimation, review, writing decision papers and providing recommendations based upon historical data; and generated visual and written reports and briefings for reporting, tracking, performance monitoring, and other related purposes.
Next Step Technology, Inc. (Federal Contractor) 9/2022 – 1/2023
CPA Accountant, Auditor and Attorney (Secret-level Federal clearance)
PROJECT: Reviewed US Southern Command – US-SCOM (US Dept of Defense – DoD) and had rescinded an otherwise faulty post-audit Notice of Findings and Recommendations (NFR) and avoided a divergent and potentially distractive smoke-screen Corrective Action Plan (CAP). Ref: https://www.defense.gov/News/News-Stories/Article/Article/3219566/dod-makes-audit-progress-but-much-more-needs-to-happen-official-says/
Epiq Systems, HireCounsel, RVM Inc., Update Legal, and others, New York, NY 5/2014 – 8/2022
Various AM-LAW-100-Law Firms - providing litigation-discovery and other document review
Advisor-consultant on legal, accounting, and regulatory issues pertaining to my diverse and extensive background as CPA and Attorney. Various Hedge-Fund, Investment Bank, and PE clients including reviews of Accounting Policy theory and application under IFRS and US GAAP. Separate Contract-attorney reviews in complex commercial and civil litigation eDiscovery document review, privilege review, and other confidential-review matters. Relativity, Ringtail, Concordance, Heretik, and others
Epiq Systems: (Law firms of record and contract-assignments below)
Clifford Chance LLP – EU Antitrust Project 6/2019
Davis, Polk & Wardwell LLP – Williams Project 5/2019 – 6/2019
Paul, Weiss, Rifkind, Wharton, & Garrison LLP – Firebird Project 5/2019
Latham & Watkins LLP - Shanghai Collections Processing Project 11/2018
Goodwin Proctor LLP –TAH post-merger dispute 12/2016 – 1/2017 & 7/2017
Cravath, Swaine & Moore LLP – Defense litigation of Biosimilar spinoff 4/2017
Honigman, Miller, Schwartz, and Cohn LLP re Marbeck 6-7/2016
Zeichner, Ellman & Krause LLP TRE/LiquidX 6/2016
Cravath, Swaine & Moore LLP Williams/Redux 5/2016 – 6/2016
Stikeman Elliott LLP (Canadian) Project-Crystal 5/2016
Hire Counsel: (Law firms of record and contract-assignments below)
Ogletree Deakins – Employee breach of non-compete agmt. (Plaintiff’s side) 5/2022
Proskauer Rose, LLP – DNA Patent Infringement litigation 8/2019 – 9/2019
Davis, Polk & Wardwell LLP – LIBOR defense litigation 10/2018
Shook, Hardy & Bacon LLP – Pharma Defense of cancer drug in alopecia hair-loss 10/2018
Gibson, Dunn & Crutcher LLP - DOJ Document Request - Cell phone batteries issue 6/2018
Boies Schiller & Flexner LLP, and Fish & Richardson PC – Cell phone chip dispute 3/2018
Ropes & Gray LLP, Pharma-advertising Litigation 2/2018
Wiggin & Dana LLP, Logistics companies Litigation 1/2017
Kirkland & Ellis LLP, Project Castle/VW-emissions dispute 12/2015 - 1/2016
RVM Enterprises, Inc. (Law firms of record and contract-assignments below)
Aguilar Bentley LLC – Accounting/Tax-Software infringement litigation 7-8/2019
Wilmer Cutler Pickering Hale and Dorr LLP (WilmerHale) – Project “May” Internal review of company’s billing practices 6-7/2019
Willkie Farr & Gallagher LLP – OCCIC review of “overcapitalized captive insurance company" NYS tax avoidance 1-3/2019
Ropes & Gray LLP – Defense of valuation analysis company in Holdings Co bankruptcy creditors’ committee review 11/2018
Oppenheimer & Co (brokerage) – Defense litigation in AML/KYC/SEC Arbitration 5/2017
Sullivan & Cromwell LLP – DOJ Request for Information 2/2017
New York State Attorney General’s Office - (Tax-Stamps Litigation) 5/2016
Update Legal: (Law firms of record and contract-assignments below)
Schulte Roth & Zabel LLP 6/2018 - 7/2018
Project: Pre-M&A Trades - SEC Request for Info (RFI)
Katten Muchin Rosenman LLP 12/2016
Project: Fenix - Review of late 8K, 10Q/10K (SEC filings)
Debevoise & Plimpton LLP 8/2016 – 11/2016
Project: Lava Jato - Foreign Corrupt Practices Act (FCPA), Anti-Money-Laundering (AML)
Cleary, Gottlieb, Steen & Hamilton LLP NYC, NY 8/2016
Project: EC Android SO - European Union Statement of Objections (similar to US Antitrust)
Cravath, Swaine & Moore LLP. 2 - 3/2016
Project: Mindy - covering potential antitrust related issues.
FDIC, Jacksonville, Florida
12/2010 – 4/2014
Resolutions & Receiverships Specialist
Prevented, averted and obviated a 1930s-style Economic-Collapse by spreading-out over 10+ years, $Billion lump-sum single-payouts of failed bank assets to acquiring institutions under “Loss-Sharing” - see link - http://www.fdic.gov/bank/individual/failed/lossshare/ - as legal, accounting, and data-validation Subject Matter Expert (SME) in the Division of Resolutions & Receiverships (DRR) Risk Share Asset Management (RSAM) processing upwards of $15 Billion+ in Loss Share payments to over 50+ Acquiring Institutions of 100+ Failed Banks, totaling upwards of $40 Billion+ in Asset Value via FDIC’s RSAM Transactions Submissions Portal (RTSP) and Data-Validation Process (RDVP)
- see link - http://www.fdic.gov/bank/individual/failed/lossshare/lossshare_DataSpecs.html -
“Unwound” REMICs and REITs in the context of Loss Share payouts – scrutinizing the individual underlying elements including credit-card portfolios, commercial to single-family developments, and other commercial loans in mortgage-housing context.
Analyzed, translated, and applied the legal and accounting intricacies of real estate loan-sales, owned real estate sales, large charge-offs, “un”-securitized REITs, REMICs, LLCs, and other real estate-based lending elements, as an RSAM-RDVP-SME.
Acted as the primary coordinator and point of contact in the payments business for purposes of assisting General Counsel with managing payments related litigation.
Accepted and completed other legal projects and assignments given by management.
Analyzed, presented and advised FDIC’s functional and management teams on corporate and business law issues inherent in the new data-processing system for the Loss Share/Risk Share Asset Management (RSAM) group.
Provided legal counsel on a nationwide basis on services with accounting and audit providers, custodians, and facilities vendors.
Provided legal and accounting review of enterprise bank loan systems, risk management tools, and data and index services.
Worked in a fast-paced and business-oriented environment with business groups throughout the FDIC, outside vendors, and compliance consultants.
Separately completed familiarity with HR 2056 (now PL 112-88) and resultant FDIC-OIG Report to Congress 1/2013 on legislative issues with FDIC Loss Share.
Provided ongoing specialty review of three major Puerto Rico banks utilizing credit cards as de-facto mortgages (Oriental Bank and Trust, Scotiabank de Puerto Rico, Banco Popular de Puerto Rico) - see FDIC Failed Bank list - https://www.fdic.gov/bank/individual/failed/banklist_lossshare.html
Signed-off on all payment vouchers of $5 Million or less as legal/RDVP-data-SME.
Contract-Attorney, New York, NY
2002-2010
Various AM-LAW-100-Law Firms - providing litigation-discovery and other document review
Reviewed Department of Justice (DOJ) and Securities Exchange Commission (SEC) interrogatories in reference to accounting discrepancies in marketing solicitations and revenues received as compared to actual services rendered. Attorney work-product privilege review and securities, corporate, compliance of Schedule 14A proxy statement and related annual meeting documents; preparation of Section 16 filings; review of Form 10-Q, Form 10-K and, as applicable, Form 8-K, S-8, and S-3 filings; review and negotiation of various agreements, including confidentiality agreements, engagement letters, Broker/Dealer SEC FOCUS Reporting on Rule 15c3-1 (Net Capital Requirement Rule) and 15c3-3 (Customer Protection Rule) and other finance or treasury related agreements; preparation of New York Stock Exchange notices and other filings; review of and familiarity with New York Stock Exchange and Securities and Exchange Commission releases regarding corporate governance and other matters; and attendance to other company wide corporate governance and compliance matters)
Performed attorney-level review of 364-Day and Multi-Year Credit Agreement participations in $Billion Syndication Facilities to determine assignability to non-US affiliate
Performed NYS Supreme Court court-appearances as Default-Judgment presenter for out-of-state no-show parties in contract-disputes.
Familiarity also with Landlord-Tenant (LLT) specialty civil-court and HRA research, NYC, NY
Prior work also with ISDA Trades and Master Agreements for hedge-funds
Performed LexisNexis, Westlaw, BNA, and other legal database research searches.
ADDITIONAL WORK-HISTORY
United Staffing (Agency) at Bank of Tokyo Mitsubishi UFJ (Bank), NYC, NY 11/2010
VinMar Staffing (Agency) at VARIOUS AM-LAW 100 NYC Law Firms 2008 – 2010
AGA Legal (Agency) at Arkin Kaplan Rice LLP (Law Firm), NYC, NY 8/2008
Tower Legal Staffing (Agency) at Weil Gotshal & Manges LLP (Law Firm)], NYC, NY 11/2007
Strategic Workforce (Agency) at Cadwalader, Wickersham & Taft LLP (Law Firm), NYC 7/2007
DeNovo Legal (Agency) at VARIOUS AM-LAW 100 NYC Law Firms 2003 – 2007
Compliance Inc. (Agency) at VARIOUS AM-LAW-100 NYC Law Firms 2002 – 2006
JP Morgan Chase, Morgan Stanley, Freddie Mac and others 2000 – 2003
Kinsey Beck & Co CPAs (CSFB Praedium Funds) 1998 – 1999
SPEAKING ENGAGEMENT
American Enterprise Institute (AEI) Washington, DC
Panel review participant
Do We Understand Fannie Mae’s Accounting? American Enterprise Institute - AEI 4/2004
Invited as an independent panelist member to review Fannie Mae’s involvement in the commercial mortgage capital markets business as related to their use of derivatives securities. Reviewed Fannie Mae’s application of Generally Accepted Accounting Principles (GAAP) as related to mortgages, real estate, derivatives, hedge accounting and foreign exchange.
https://www.aei.org/events/do-we-understand-fannie-maes-accounting/
EDUCATION:
JD
1997
Law
Brooklyn Law School
Brooklyn, NY
MBA
1992
Finance/Accounting
Fordham University
Lincoln Center, NYC
BA
1979
Fine Arts - Magna Cum Laude
University of Maryland
College Park, Maryland
LICENSES:
Attorney – Counsellor-at-Law
New York #4062154
In Good Standing Thru 6/16/2026
CPA – Certified Public Accountant
Maryland # 23030
Active Status Through 8/18/2026
CPA – Certified Public Accountant
Florida # AC58285
Active Status Through 12/31/2026
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