Mr. Ulyanenko advises on debt cancellation, worthless stock deduction, precise calculation of interest on tax deficiencies, management of inside and outside basis during deconsolidation and sale, and matters related to excess loss accounts. He brings expertise in comprehensive bankruptcy and transaction cost analysis.

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. While helping companies navigate the intricate landscape of distressed financial scenarios, Mr. Ulyanenko also manages workarounds for tax attribute reduction and strategic monetization and preservation of attributes. 

Mr. Ulyanenko’s expertise spans stock sales, Section 363 asset sales, 382(l)(5) & 382(l)(6) planning, Bruno Transaction Tax planning, Section 108 considerations, and innovative 1.1502-28 planning ideas. His distinguished clientele includes Lehman Brothers, Weatherford International, API Heat Transfer, Totes Isotoner Corporation, Sanchez Energy Corporation, Dean Foods, SiO2 Medical Products, Silicon Valley Bank, Proterra, Rite Aid Corporation, Vertex Energy, Accuride Corporation, and FTX Trading.

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 in New Jersey and a master’s degree in taxation from the Lubin School of Business at Pace University in New York. He holds the Certified Insolvency & Restructuring Advisor (CIRA) designation from the Association of Insolvency & Restructuring Advisors.