LEWIS B. FREEMAN & PARTNERS, INC.
1992 - Present
Principal

Failed real estate condo conversion in Orlando, FL.  Trustee of a 276-unit complex,  of which 100 were individual unit owners and 176 unsold were returned to secured creditor.  $10 million invested in unregistered REIT and forensic examination.

Receiver and Trustee of a $220 million factoring fraud, led extensive and complex forensic investigation, and acted as record repository for both civil and criminal prosecutions in the largest bank fraud in South Florida.  Initiated certain lawsuits alleging accounting and legal malpractice, and provided forensic accounting and support in matters leading to jury verdicts of $170 million in compensatory and $351 million in punitive damages against BDO Seidman.

Appointed as Receiver of a mortgage brokerage business with over $10 million in loans that included fraudulent loans and a Ponzi scheme.  Working with the Florida Department of Financial Services to assist investors who were defrauded.

Liquidating Trustee for lumber distribution company throughout Latin America. Commenced $200 million check kiting lawsuits against major financial institutions for failure to detect.

Appointed Receiver of an E-commerce company that sold web sites as business opportunities.  Sales were made to in excess of 40,000 individuals all over the world totaling approximately $13 million.  The State of Florida's Office of the Attorney General filed suit to close the business as a Ponzi scheme.

Assignee/Liquidator of an industry leading publicly traded internet based mortgage company.  Initiated and settled professional malpractice lawsuits and directors and officers liability lawsuits. 

Accountant in the bankruptcy of an international recording star. Performed a financial investigation of royalties paid and due as part of a dispute with a major publishing company that resulted in a favorable settlement of $1 million.  Successfully negotiated a reduction in past due taxes with the Internal Revenue Service, significantly reducing the client’s financial liability and eliminating the possibility of criminal tax violations. 

Trustee of a 600,000 square foot commercial complex made up of shopping centers, office buildings, and warehouses. Effectively managed the properties until the estate was dissolved, improved profitability and decreased the vacancy rate. 

Receiver for a $100 million pre-paid phone card company. Monitored and oversawed daily operations and compliance with a stipulation between the company and the Federal Trade Commission.

Receiver for a mortgage company located in Ft. Pierce, Florida, that defrauded investors of approximately $5 million in a purported mortgage lending business. The Receivership disposed of 100+ real estate properties.

Certified Public Accountant (CPA)                       1973

Florida Bar, Member                                          1974

Certified Fraud Examiner (CFE)                           1992

Licensed Mediator, Florida                                 1993

Licensed Real Estate Broker                               1988

Mortgage Broker                                              1988

Certified Anti-Money Laundering Specialist            2007

Forensic CPA Society (Forensic Certified Public Accountant)

Turnaround Management Association

Commercial Law League of America Bankruptcy & Insolvency Section

Founder of the Florida Receivers Forum - An organization that promotes the ethical administration of receivership practices and encourages increased professionalism by providing education and services and assists the judicial community on the process and the benefit of appointing receivers.