Mr. Lefoldt is a shareholder with Lefoldt & Co., P.A., CPAs. He heads up the firm's litigation services and consulting practice. Services include expert witness testimony at depositions and trial, trial assistance relating to opposing experts, consultation on litigation options and approaches, support during the discovery process and, all phases of bankruptcy administration. He is a Certified Public Accountant, a Certified Insolvency and Restructuring Advisor, a Certified Fraud Examiner, and is Certified in Financial Forensics. Mr. Lefoldt received his BBA in Accounting from the University of Notre Dame in 1968 and his MBA from Loyola University in New Orleans, LA in 1976. Mr. Lefoldt is a member of: American Institute of Certified Public Accountants; Institute of Management Accountants; American Bankruptcy Institute; Association of Insolvency and Restructuring Advisors; Turnaround Management Association; National Association of Bankruptcy Trustees; Association of Certified Fraud Examiners; Mississippi Society of Certified Public Accountants; Louisiana Society of Certified Public Accountants and the Mississippi Bankruptcy Conference. Mr. Lefoldt is a Fellow of the American College of Bankruptcy. Mr. Lefoldt has served as a member of the Board of the Association of Insolvency and Restructuring Advisors (1989-2010) and served as President from 2000-2002. Mr. Lefoldt has lectured on Insolvency Accounting at Seminars sponsored by the Mississippi Bankruptcy Conference, Mississippi College School of Law, Association of Insolvency and Restructuring Advisors, Central California Bankruptcy Association and the American Bankruptcy Institute. Mr. Lefoldt has served as Chief Restructuring Officer / Trustee in Bankruptcy, Examiner, Accountant for the Debtor, Accountant for Creditors' Committee, Accountant for the Trustee, Special Master in Chancery Court, and Trustee for a Creditors' Trust. Mr. Lefoldt has testified as an expert witness in Finance & Accounting in Federal District and Bankruptcy Court, and State Chancery and Circuit Court. Mr. Lefoldt has been included in the Best Lawyers in America Directory of Experts published by Woodward/White.