Dale Ponikvar is a retired Partner of the law firm Milbank, Tweed, Hadley & McCloy LLP, where he specialized in the taxation of mergers and acquisitions, bankruptcies, and cross-border transactions. Among his representations were the Creditors Committee for the Lehman Brothers and the Enron bankruptcies. Mr. Ponikvar has been a member of the Executive Committee of the New York State Bar Association, Tax Section, and is past Chairman of its Corporate Reorganization Committee and its Bankruptcy Committee and is the principal author of several Committee Reports. He is also a member of the Board of Advisors of the Center for a New American Security.