James R. Jennings, CPA, earned his Bachelor of Arts from Michigan State University in 1984 and began his career in as a junior loan underwriter with Manufacturers Hanover. He left a year later to pursue a career in private industry and public accounting.

Mr. Jennings relocated to Georgia where he became a Certified Public Accountant in addition to earning a Master of Taxation from Georgia State University in 1993. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

As a Certified Public Accountant, Mr. Jennings worked with a renowned regional tax consultant for troubled or bankrupt companies from 1994 to 1997. In the years following, Mr. Jennings worked as an affiliate of Finley, Colmer and Company, specializing in consulting services for mergers and acquisitions, and consulting for financially troubled companies in restructuring or bankruptcy proceedings.

At Finley, Colmer, Mr. Jennings provided professional services to debtors' appointed trustee, liquidating agent, responsible person, plan administrator, and financial adviser. Often he will assist in recovering bankrupt estates' assets, formulating reorganization or restructuring plans, negotiating creditor claims, and liquidating assets. He also extensively assists in operating companies both in and out of bankruptcy. Mr. Jennings continues to provide tax consulting services to closely held business and their owners, and has also served as an instructor of taxation at Georgia Perimeter College.

Representative Companies

Mr. Jennings has consulted in workouts for numerous companies including:

• Nursery – Consultant to the Chapter 7 Trustee
• Plastics – Consultant to the Chapter 7 Trustee
• Leisure Products – Assistant to the CRO
• Furniture Staffing – Assistant to the CRO
• Rehab Supplies – Consultant to the Chapter 7 Trustee
• Advanced Rehab, Inc. – Chief Financial Officer
• Payphones – Financial Advisor to the Debtor
• Natural Gas – Financial Advisor to the Debtor
• Children's Wear – Financial Advisor to the Debtor
• Railroad Equipment – Assistant to the CRO
• Regional Air Carrier – Assistant to the CRO