Andrey Ulyanenko
Mr. Ulyanenko’s advisory encompasses debt cancellation, worthless stock deduction, precise calculation of interest on tax deficiencies, and the management of inside and outside basis during deconsolidation and sale. He brings comprehensive bankruptcy and transaction cost analysis expertise and handles matters related to excess loss accounts.
Mr. Ulyanenko collaborates closely with debtors, creditors, investors, and distressed company sellers, both in bankruptcy and out-of-court scenarios. He advises companies on tax-centric restructuring solutions, ranging from complex carve-out transactions to in- and out-of-court modeling of cancellation of debt income (CODI) issues. Mr. Ulyanenko also manages tax attribute reduction workarounds and the strategic monetization and preservation of attributes as he navigates companies through the intricate landscape of distressed financial scenarios.
Mr. Ulyanenko also advises sellers and buyers involved in distressed company transactions, providing expert guidance on tax-efficient approaches for sales or acquisitions under diverse scenarios. His expertise spans stock sales, Section 363 asset sales, 382(l)(5) & 382(l)(6) planning, Section 108 considerations, and innovative 1.1502-28 planning ideas. His clientele includes Lehman Brothers, Weatherford, API Heating, Parker Drilling, Totes Isotoner, Sanchez Energy, Dean Foods, and recent significant cases in finance, healthcare, and crypto sectors.
Prior to joining A&M, Mr. Ulyanenko served as the Vice President of Global Tax at Lehman Brothers, where he played a pivotal role during the company's monumental Chapter 11 bankruptcy, the largest in history.
Mr. Ulyanenko earned a bachelor's degree in accounting and finance from St. Peter's University and a master's degree in taxation from the Lubin School of Business at Pace University. He holds the Certified Insolvency & Restructuring Advisor (CIRA) designation from the Association of Insolvency & Restructuring Advisors.