Samuel E. Star

Samuel E. Star, CPA is a senior managing director in FTI Consulting, Inc.'s Corporate Finance/Re- structuring practice in New York. He specializes in providing services to creditors in chapter 11 and out- of-court workout situations. Mr. Star has more than 20 years of experience in such industries as airlines, automotive, consumer products, financial services, forest products, real estate and retail. He also advises all types of creditor constituencies. Mr. Star has provided in-court testimony on various topics, includ- ing financing and valuation issues. His chapter 11 and out-of-court restructuring cases include Abitibi Bowater, Adelphia Business Solutions, AES Thames, American Safety Razor, Arcapita Bank, Avianca Airlines, Cone Mills, Corus Bankshares, Dana Corp., Dewey & LeBoeuf, Friendly's Restaurants, Glass Group, Graceway Pharmaceuticals, Grubb & Ellis, GS Industries, Harry & David, Impath, Journal Reg- ister Co., KB Toys, Lehman Brothers, Leiner Health Products, Lids, Lionel, New Century Financial, Northwest Airlines, Ormet Corp., Revstone Industries, SageCrest Finance, Smurfit Stone Container, Spansion, The Education Resources Institute, The Great Atlantic & Pacific Tea Co., U.S. Airways and Visteon. He is also a frequent speaker for various organizations on matters impacting the rights of un- secured creditors. Mr. Star is a member of ABI, the American Institute of Certified Public Accountants (AICPA) and New York State Society of Certified Public Accountants. He received his B.S. in account- ing from the State University of New York at Albany.