Eduardo S. Espinosa

The Trustee

Eduardo Espinosa advises clients regarding the legal and regulatory aspects of their commercial and transactional opportunities. His practice covers an enterprise’s entire lifecycle including: formation; capitalization; governance; domestic and international transactions; mergers and acquisitions; securities offerings; reporting requirements; and regulatory enforcement. In addition to private practice, Mr. Espinosa has served as enforcement attorney for the U.S. Securities and Exchange Commission (SEC) and in-house counsel, including serving as the general counsel for a multi-million dollar distribution company. He complements his legal skills with a Master in Business Administration and a prior career in managerial accounting.
On multiple occasions, state and federal courts have appointed Mr. Espinosa as a receiver in cases of alleged fraud. Among other assignments, Mr. Espinosa has served as the Receiver for Retirement Value, LLC, which operated a life settlement investment program very similar to Life Partners.

Michael Napoli

Counsel to the Trustee

As a court-appointed receiver and counsel to receivers and trustees, Michael Napoli works to maximize the value of insolvent entities in order to make a fair and equitable distribution to creditors. His experience covers a variety of industries with an emphasis on life settlements. Outside of the insolvency arena, Mr. Napoli protects individuals and companies involved in disputes. He works closely with his clients to create practical, business solutions to litigation problems. Representing both plaintiffs and defendants, Mr. Napoli works on a wide variety of cases including securities, commercial and products liability matters