Fred J. Dery & Associates, P.C.
Call: 248-362-3676
HomeServicesAbout UsContact UsExpert Witness

Circulum Vitale
Fred J. Dery, CPA
         Fred J. Dery, CPA
         803 W. Big Beaver
           Suite 353
         Troy, MI 48084
         Cell 248-379-1486
         Office 248-362-3676
         Office Fax 248-362-2779
         Home fax 248-649-2143

         Graduated from Austin High School, Detroit, MI in 1960
         Graduated from University of Detroit B/S in Accounting in 1964
         Passed CPA exam in 1968

         January 6, 1942

         Chapter 7 and Chapter 11 Bankruptcy



Fred Dery
Date of CV 4/5/12

1968 thru 1982 - Performed accounting services for bankruptcy receivers, including preparation of payroll tax returns. Preparation of all tax returns required in liquidation of chapter 7 businesses by receiver. Preparation of budgets, cash flow analysis, identification of fraudulent transfers and preferences. Reconstruction of account receivable records. Review of creditor claims and computation of dividends to unsecured creditors.

1982 thru Present - Appointed to panel of Chapter 7 Bankruptcy Trustees in 1982. Appointed to individual cases, corporate cases, partnership cases and involuntary bankruptcies. Appointed to 150 to 200 cases per month from 1982 to present. Approximately 52,203 to 69,603 cases in total. Where necessary secured assets and reduced them to cash. Identified and collected fraudulent transfers, preferences and accounts receivables. Filed all required tax returns.
1982 thru present – Appointed to several Chapter 11 cases.
Appointed to Chapter 11 Bankruptcy cases in various capacities including Chapter 11 Trustee, Debtor in Possession, Accountant for Chapter 11 Trustee, Accountant for Debtor in Possession and Examiner.
 Developed business plan that would generate positive cash flow from operations. Analyzed product mix, identified most profitable products and prioritized sales strategy to sell most profitable items on a priority basis. Analyzed and negotiated various collective bargaining agreements including implementation of employee stock operating plan. Analyzed net worth of debtor on a liquidation basis and negotiated creditor plan of arrangements. Developed operating strategy for continued business to meet various environmental regulations

Webinars, which include:
           Ten Commandments for First Time Expert Witnesses Where Persuasion Meets Survival 
           Effective testimony Under Direct and Cross Examination
           Surviving Motions to Exclude Expert Testimony
           Dealing With Disaster On the Witness
           The Ten Deadliest Mistakes of Expert Witnesses
Seminars, which include:
           How To Start, Build and Run a Successful Expert Witness Practice
           How To Be An Effective Expert Witness

To Download a printable copy of this document, click here
Testifying Expert Witness
(Subject to Discovery)

Consulting Expert Witness
(Not Subject to Discovery)