Mark Kaplan 
Atlanta, Georgia
(404) 502-6549
MarkKaplan@RestructuringProfitAdvisors.com

Mark Kaplan is the Principal Director of RPA and has over thirty years of diverse financial consulting, banking, public accounting and management experience with public and private companies.  Mr. Kaplan has served on dozens of troubled company cases for either the debtor or senior secured lender.   Prior to founding RPA in 2006 he was a Managing Director at Capstone Advisory Group, LLC, a Managing Director at FTI Consulting, a Director of Kahn Consulting, and Principal at Kaplan & Associates.   Previously, he was the Senior Credit Manager, Chief Financial Officer, and Director of GIAC, a wholly owned financial services subsidiary of Holiday Inn Worldwide.  Earlier, he was Vice President of Finance of Heller Financial Southeast and was responsible for underwriting, workout, and all financial functions.  He began his career in public accounting working for Price Waterhouse and BDO Seidman.  Mr. Kaplan holds an MBA from Florida International University and a MA and BA in Business and Vocational Education from the University of South Florida. He is a member of the Association of Insolvency and Restructuring Advisors and the Turnaround Management Association where he was awarded “The 1995 Turnaround of the Year in Georgia.”  Mr. Kaplan is a Certified Public Accountant in Georgia and is a member of the American Institute of Certified Public Accountants, and the Georgia Society of CPAs.





Gary Bernhardy
Darien, Conneticut
(203) 219-1290
GBernhardy@RestructuringProfitAdvisors.com

Gary Bernhardy has nearly forty years of experience in advising Chairmen, CEOs, Presidents, CFOs and corporate senior management ranging from the top 6 Fortune 500 companies on down to middle market companies.  He was a Managing Director at two major turnaround consulting practices since 1993.  Mr. Bernhardy previously operated his own turnaround, crisis management, and restructuring practice.  Prior to that, he was Business Director at American Can, leading the turnaround of the metals processing division.  Also at American Can, he led the introduction of the plastic squeezable ketchup bottle. Earlier, he was Director, Strategic Planning of Gulf Oil, responsible for cash flow forecasting and formulating asset redeployment programs.  He began his career as a project engineer for Mobil Oil and then as a Manager, Budgets and Forecasts for ARCO.  Mr. Bernhardy holds a BS and MS in Engineering from the University of Illinois and an MBA in Finance from New York University.   He is a Certified Turnaround Professional and a Certified Insolvency and Restructuring Advisor. 

Joe Gagliardi 
The Villages, Florida
(215) 534-1075
JGagliardi@RestructuringProfitAdvisors.com

Joe Gagliardi has over forty years of diverse financial consulting, public accounting, restructuring, and management experience as Chief Financial Officer for public, private, and multinational companies.  Mr. Gagliardi has served as Chief Financial Officer and consultant to public and private companies in turnaround situations and to companies in bankruptcy or troubled situations. Some of Mr. Gagliardi’s engagements included Chief Financial Officer of Selas Corporation of America and Harvard Industries Inc., as well as Chief Financial Officer and Chief Restructuring Officer of Schwinn/GT Corp. during its bankruptcy proceedings.  Mr. Gagliardi served as Chief Financial Officer of Maxxim Medical, Inc. during its bankruptcy, and was appointed the Liquidating Trustee of the Creditors’ Trust by the Creditors’ Committee. He was engaged by a private equity portfolio company as a consultant to a wholly owned automotive subsidiary to assist in preparing a contingency plan for a bankruptcy sale process; and assisted in a successful out of court settlement.  Early, he served as an audit manager of a then “Big 8” accounting firm.  Mr. Gagliardi holds a BS in accounting from King’s College, cum laude, Wilkes-Barre, Pa.  He is a certified public accountant (inactive); a member of the Turnaround Management Association; and previously served as an Adjunct Lecturer at St. Joseph’s University, Temple University and Cabrini College.





Cal Patterson
Atlanta, Georgia
(770) 992-9107
CPatterson@RestructuringProfitAdvisors.com


Cal Patterson has over thirty years of diverse financial consulting, turnaround and crisis managment, public accounting, CFO, and senior operations and planning management experience with public and private companies.  Since 1989 he has served as a consultant or in interim C-Level management positions such as COO or CFO in several crisis and turnaround situations.   Previously, he held positions as Board Member, EVP, CFO, Controller or Director of Internal Consulting and Audits for large NYSE and AMEX manufacturing companies.  He began his career in public accounting working for KPMG Peat Marwick.  Mr. Patterson holds an MBA in Executive Management from Fairleigh Dickinson University and a B.S in Commerce/Accounting from Rider University.  He is a member of the Turnaround Management Association.  Mr. Patterson is a Certified Public Accountant in New Jersey and is a member of the American Institute of Certified Public Accountants, and the Georgia Society of CPAs.