With more than 19 years of transaction related experience, Mr. Nietupski has advised domestic and international clients on traditional buy-side transactions, portfolio company add-on transactions, investments in roll-up consolidation strategies and purchase price disputes. He has also advised clients on sell-side disposal processes, including vendor due diligence assignments.
He brings extensive experience in quality of earnings analysis, cash flow performance, evaluation of financial projections, working capital analysis for sale and purchase agreement negotiations, analysis of potential post-acquisition synergies, evaluation of stand-alone costs in complex carve-out situations, capital expenditure requirements and analysis of balance sheet accounts.
Mr. Nietupski had a significant role in A&M’s management of the Lehman Brothers Chapter 11 bankruptcy, co-leading a team of professionals responsible for resolving the Lehman Debtors’ affairs with the Lehman Affiliates around the world which were outside the Debtors’ control. Some of the highlights of this effort included the realization of over $9 billion in cash to date from non-controlled Lehman Estates, mitigation of over $500 billion in filed claims down to approximately $60 billion, and purchases and sales of assets which ultimately generated billions in profits to the creditors.
While working with Lehman, he also continued to be actively involved in the relationship leadership and delivery of service to A&M’s private equity clients.
Before A&M, Mr. Nietupski was a Director with the transaction services practice of PricewaterhouseCoopers in New York, where he led financial due diligence projects for private equity funds with capital ranging from approximately $500 million to more than $10 billion. There, he managed teams of up to 20 professionals and coordinated all aspects of the firm's due diligence offering, including financial due diligence, tax, employee benefits, insurance and information technology.
He also spent two years on international assignment with PwC’s London office, where he provided buy-side and vendor due diligence services to private equity sponsors in the U.K. and Europe. Previously, he served as a member of the audit staff with KPMG Peat Marwick.
Mr. Nietupski earned a bachelor's degree in economics from Wesleyan University and a master's degree in business administration, with concentrations in finance and accounting, from the Leonard N. Stern School of Business at NYU. He is a Certified Public Accountant in New York, a member of the American Institute of Certified Public Accountants (AICPA) and a member of the New York State Society of Certified Public Accountants.
NOTE: Alvarez & Marsal employs CPAs but is not a licensed CPA firm.