Neal Gluckman

Managing Partner

Prior to joining Sherwood Partners, Neal Gluckman was a partner in a regional public accounting firm in Century City, CA. Mr. Gluckman headed the firm’s Investigative Auditing Department and has served as engagement executive on numerous forensic assignments. He works closely with lenders providing loan monitoring services, especially in due diligence and workout assignments and has served as court-appointed examiner in Chapter 11 cases. On a regular basis, Mr. Gluckman is called upon to assist lenders and investors with decisions regarding the future performance of their portfolio assets. He also performs investigations to identify preferences and fraudulent conveyances. In addition, Mr. Gluckman has testified in cash collateral matters.

Prior to 1987, Mr. Gluckman was a Senior Audit Manager at a Big 4 public accounting firm with duties that included litigation support, compliance auditing, fraud investigation and insolvency/workout services for a variety of industries, including entertainment, technology, real estate, and manufacturing.

Mr. Gluckman is a 1976 Magna Cum Laude graduate of California State University, Northridge, with a degree in business administration. He received his MBA from Pepperdine University in 2000. He is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants and the Association of Insolvency Accountants. He is a Certified Insolvency and Restructuring Advisor and a Certified Fraud Examiner. He has served on the California State CPA Society Committee on Fraud and also teaches accounting at Pepperdine University in both the graduate and undergraduate programs.

Representative Assignments

Neal has advised United Teachers of Los Angeles (UTLA) since 1994. In that capacity he has analyzed the LAUSD budget and gained an understanding of the District’s finances and budgeting practices. Neal assists UTLA in the Collective Bargaining Process.

In a Chapter 11 bankruptcy case, Neal was retained by the court as an examiner. His assignment was to advise the court as to the viability of the business. As part of that assignment, Neal provided the court and various constituent parties with his evaluation of management, the market for the company’s product, valuation of the company’s assets, and the company’s operating strategies.

Neal was engaged by a lender to help evaluate the best strategy to in connection with the restructuring of an agricultural enterprise. Neal evaluated the borrowers’ current operations, forecasts and collateral position. As a result of Neal’s analysis, the lender selected a course of action that yielded a recovery of previously written off amounts.