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Mr. Mukamal’s career spans more than forty years. He has developed a national bankruptcy, insolvency and advisory practice of highly trained professionals specializing in a complex array of services in the accounting and advisory industry. These services include: (i) forensic and investigative accounting of sophisticated white collar crime, occupational fraud and abuse; (ii) expert witness reporting and testimony involving complex business litigation and the quantification of economic damages; and (iii) matrimonial services to high net worth individuals with significant domestic and international assets and business interests.

Professional Experience

In addition to spearheading a practice combining the three disciplines described above, Mr. Mukamal has grown to be one of the most reliable and recognizable fiduciaries serving both Federal and State Courts located in the Southeastern United States.  In his capacity as a Chapter 7 Panel Trustee, Mr. Mukamal has overseen and continues to oversee hundreds of cases annually with a significant number of those cases involving a multitude of asset types and business concerns across nearly every industry.  He has been appointed Liquidating Trustee and/or Plan Administrator in numerous complex cases requiring administration and resolution of multiple Ponzi schemes including fraud investigations, quantification of economic damages and resolution of claims.  Mr. Mukamal has managed and marketed the completion of construction projects including resolving related creditor claims and construction contractor claims.  He has been involved in Accountant and Auditor Standard of Care and compliance with Professional Standards, accounting and tax engagements and commercial and contract damage analysis ranging from small closely-held entities to SEC clients in various industries including insurance, manufacturing, distribution, real estate, health care, publishing, agriculture, timeshare developers, seafood and aviation.

Mr. Mukamal’s fiduciary assignments include those as operating Chapter 11/Liquidating Trustee, State Court Receiverships, Court Examiner and Financial Advisor to various creditor committees.  While performing his duties in each of these capacities, Mr. Mukamal has been successful in marshaling distressed assets, securing both operating and non-operating businesses, preserving their value and realizing recoveries consistently exceeding expectations.  While advising the Court as an Examiner or as Financial Advisor, Mr. Mukamal has been instrumental in providing even-handed, clear and concise consultation resulting in the ability of the Court and creditor committees to exercise business judgment and decisions affecting significant interests and hundreds of millions of dollars of monetary recoveries and asset preservation.

Mr. Mukamal’s extensive litigation support experience includes matrimonial dissolution, fraud investigations, accounting malpractice and business valuations.  He has been involved in numerous high profile, high-net-worth divorces involving assets in the U.S. and abroad, equitable distribution, opinions on income and lifestyle and asset and business valuations.  In addition, he has been retained in investigations and embezzlement issues associated with financial fraud schemes such as Ponzi schemes and occupational fraud.  His experience also extends to lost profits litigation, damages in relation to breach of contract, personal injury and wrongful death actions.  Mr. Mukamal’s testimony for the plaintiff in a patent damage action facilitated a multi-million dollar award for the client.

Mr. Mukamal has represented debtors, creditors and creditors’ committees in matters of insolvency fraud and abuse and assisted trustees in their asset recovery efforts.  He has served as Court appointed Receiver and Mediator and has testified as an expert witness at the state, local and federal levels.

As a Receiver, Mr. Mukamal has utilized his technical skills, abilities and experience on a “hands-on” basis which allows him to quickly assess and analyze the current environment of the business.  He is well skilled in negotiating and positioning. He has participated in both in-court and out-of-court workouts in a variety of industries.  He has performed forensic investigations to trace flows of funds, investigated fraudulent transfers to insiders and related parties and filed lawsuits to recover preferential payments for the estate.





University of Buffalo, Buffalo, New York


Masters of Business Administration (MBA), Accounting and Business Administration

Bachelor of Science (BS), Accounting (Magna Cum Laude)





Certified Public Accountant  (CPA) – Florida

Certified Insolvency and Restructuring Advisor (CIRA)

Personal Financial Specialist (PFS)

Accredited in Business Valuation (ABV)

Certified Fraud Examiner (CFE)

Certified in Financial Forensics (CFF)

Chartered Global Management Accountant (CGMA)





Top CPA’s, 2020 South Florida Legal Guide

Power Leaders in Law and Accounting, South Florida Business Journal (2014)

Top CPA in Litigation Support in South Florida – South Florida Legal Guide (multiple years)

Litigation Key Partner Award, South Florida Business Journal (2006)


Professional Affiliations


American Institute of Certified Public Accountants (AICPA)

Florida Institute of Certified Public Accountants (FICPA)

Association of Insolvency and Restructuring Advisors (AIRA)

Association of Certified Fraud Examiners (ACFE)


Professional History


KapilaMukamal, LLP – Co-Managing Partner   –   May 2014 – present

Marcum, LLP – 1997- 2014

Mukamal, Appel, Fromberg & Margolies, P.A.  – 1982 – 1997

Laventhal and Horwath – 1981

American Assurance Group, Treasurer, Insurance Conglomerate – 1980

Peat, Marwick, Mitchell & Company – 1977- 1980

Articles, Seminars and Presentations


“Strategies in Bankruptcy Court” – Dade Legal Aid Seminar – Moderator – January 2020

“Commercial Fraud Issues:  Don’t Confuse a Financial Audit with a Fraud Audit” – American Bankruptcy Institute Newsletter, 2019

“Bankruptcy Estate Taxation under the Tax Cuts and Jobs Act” – National Association of Bankruptcy Trustees (NABT) Annual Conference, August 2018

“Recovering Value:  Effective Strategies to Recover Assets (Once Found)” – The Offshore Alert Conference, 2018

“Panel Discussion:  All in the Family:  Advising the Closely Held Corporation” – BBA/AIRA Joint Bankruptcy & Restructuring Program (2015)

“Valuation Disputes in Bankruptcy” – AIRA – Florida Regional Seminar (2014)

“Chapter 7 Panel Discussion” – University of Miami School of Law – 23rd Annual Bankruptcy Skills Workshop (2013)

“Chapter 7 – Panel Discussion on the Proper Use of Exemptions, Lien Stripping of Second Mortgages, Preparation of Bankruptcy Schedules and the Sale of Underwater Real Proper;ty Trustees”, Bankruptcy Bar Association, Southern district of Florida | Bankruptcy Skills Workshop (2013)

“Time Share and Hotel Bankruptcies” – American Bankruptcy Institute (2013)

“Handicapping The Playing Field:  Addressing Frequent Issues in Bankruptcy Litigation”, ACCA-South Florida Third Annual CLE Conference (2012)

“Symposium I – Protecting Asset Protection:  What Works, What Doesn’t and Why?”, ACTEC Annual Meeting (2012)

“Fiduciary Responsibilities of Professionals in Bankruptcy” – Central Florida Bankruptcy Law Association Annual Seminar (2011)

“The Financial Distressed Client:  Positioning the Client for Modification, Bankruptcy and/or Foreclosure” – The Institute 33rd Annual – Florida Chapter (2011)

Ethics Presentation – Florida Fiduciary forum (2011)

“The Bankruptcy Process and Bankruptcy Restructuring for Lawyers” – AAJ Winter Convention (2011)

Taxation Issues Facing the Domestic Relations Practitioner” – Palm Beach County Bar Association Family Law CLE Committee Seminar

Privacy and Security Issues in a Trustee’s Office and ECF Environment” – National Association of Bankruptcy Trustees

Keep Your Client from Drowning:  How to Deal With Bankruptcies and Foreclosures” – American Academy of Matrimonial Lawyers