David Lukach is a senior partner in the FSR Group based in New York. FSR focuses on the origination, financing, valuation, risk management and financial and tax reporting of financial instruments, structured products and real estate. He has over 30 years of experience in the Financial Services industry serving commercial banks, investment banks, broker-dealers, insurance companies, commodity traders, mortgage banks, government mortgage companies, and the investment management industry.
David’s has extensive global experience with complex financial institutions including advice on the:
• underwriting, origination and purchase of financial instruments,
• evaluation of financing solutions,
• financial transaction structuring, accounting and reporting,
• issuance of asset backed securities (Commercial paper conduits, MBS, ABS, CLO and CDO securities),
• valuation of consumer and corporate loans, MBS, ABS, retained interests and various structured products,
• risk management strategies (accounting and economic hedges),
• financial reporting considerations (de-recognition, interest income recognition, impairment consolidation, and disclosures),
• assessment and development of accounting policies,
• assessment and implementation of process and operational improvements,
• implementation of financial and management controls,
• governance, monitoring, and measuring financial risks and products, and
• the evaluation and measurement of regulatory capital.
David has authored and co-authored numerous articles and publications on the accounting and reporting of financial instruments and securitizations.
David is a frequent speaker at U.S. and global asset securitization conferences. He has served as a board and executive committee member of the American Securitization Forum. David is a CPA and graduate of the University of Connecticut where he earned his undergraduate degree in Accounting.