Our Team
JEFFREY MELTZER, JP B.COM FCA
Jeff’s chartered accountancy career began in the audit area and he moved into the insolvency field in 1987 and has since specialised in this area. Jeff was an Insolvency Partner with Ernst and Young until 1992 when he formed his own specialist insolvency practice.
Jeff, Karen and Arron formed Meltzer Mason Heath on 1 January 2000.
Jeff’s field of expertise covers the full range of insolvency practice including investigation assignments, work out solutions, receiverships, liquidations, compromises with creditors and voluntary administrations.
Jeff is an experienced Commercial Mediator and Facilitator for dispute resolution. He has mediated over 55 commercial, professional and contract disputes and is a member of the Leadr Advance Panel of Mediators.
Jeff has a special interest in Trusts and he has presented seminars on insolvency issues as they relate to Trusts and Trustees. In addition Jeff has presented many seminars on insolvency related matters and issues.
During 2009 and 2010 Jeff has been an expert witness in High Court proceedings on four occasions in matters ranging from insolvent companies, reckless trading actions against Directors and claims against Receivers.
Jeff is past Chairman of the Auckland branch of the New Zealand Institute of Chartered Accountants and is presently a member of the Professional Conduct Committee (PCC) of the New Zealand Institute of Chartered Accountants.
Jeff is a Director of Fidelity Life Assurance Company Limited – a New Zealand owned and controlled Life Assurance company.
KAREN MASON, NDA, CertMgmt (NZIM)
Karen Mason joined Jeff Meltzer in setting up the practice in 1992 and became a Partner in 2000.
Karen has taken on many appointments as Receiver and Liquidator of companies that vary in size from very large to very small. Also during this period Karen has developed a specialty in solvent liquidations which has included charitable trusts, incorporated societies as well as large groups of companies with complex structures.
She gives specialist advice to shareholders, Accountants and Lawyers on insolvency matters and also undertakes investigations for the District Court, banks and security holders, as well as workouts and compromises and restructuring of Companies. Karen also prepares and presents many seminars on insolvency related matters and current issues, as well writing articles for various publications and newsletters.
Karen has a reputation for being pragmatic but compassionate to the difficulties involved in insolvencies and is renowned for seeking solutions which are often “outside the square” to achieve more, for more people.
ARRON HEATH, B.COM CA
Arron is a Chartered Accountant who began his career in the audit department of the firm which later became the New Zealand arm of Arthur Young McClelland Moores & Co. Following his stint in audit Arron transferred to the firm’s insolvency division in 1980.
In 1982 Arron transferred to Arthur Young’s London insolvency department where he spent almost eight years working on all types of insolvency assignments, but focussing mainly on trading receiverships. During his time in London Arron also spent 10 months in Dubai involved in a large corporate work out. Following introduction of the Insolvency Act 1986, Arron worked on one of the first administrations in the UK.
He returned to New Zealand in 1990 and joined Price Waterhouse where he worked on the Statutory Managerships of Chase New Zealand Property Group Limited and Development Finance Corporation Limited in addition to numerous receivership and liquidation assignments.
In 1996 Arron joined Jeff Meltzer and Karen Mason at Jeff Meltzer & Associates and on 1 January 2000 he combined with Jeff and Karen to form Meltzer Mason Heath.
Arron’s extensive insolvency experience encompasses both formal insolvency appointments such as receiverships, liquidations and administrations and also compromises with creditors, investigating accountant assignments, solvency reviews, work outs and expert witness assignments.
He does not play golf.
Rachel Mason, BBus, LLB
Rachel Mason joined the practice in July 1999. She has worked on over 400 liquidations and receiverships, and has been taking appointments since 2006. Rachel has managed many types of solvent and insolvent liquidations, ranging from investment companies, a large transport company, a ceramics manufacturer, hairdressing salons, car yards, clothing shops, and plumbers.
Rachel works alongside Karen Mason, specialising in solvent liquidations, liquidations of incorporated societies, and liquidation of complex groups of companies. Together, they have developed a highly specialised section of the practice and regularly advise accountants and other professionals.
Rachel has written articles for our newsletter and other publications and spoken at many seminars, on topics ranging from the PPSR and security priorities, trusts, phoenix companies, director’s liabilities, and legislative changes.
Rachel is a fully qualified lawyer, and was admitted as a Barrister and Solicitor of the High Court of New Zealand in July 2007. During that year, Rachel was seconded to a litigation firm, where she juniored on a 10 day misrepresentation trial and also took part in mediations under the Weathertight Homes Tribunal.
Rachel also acts as the Corporate Solicitor to Meltzer Mason Heath and is a member of the Auckland District Law Society, the New Zealand Law Society, and INSOL.
Lloyd Hayward, BCom CA
Lloyd Hayward is a consultant with Meltzer Mason Heath, a Chartered Accountant and member of the Institute of Chartered Accountants of New Zealand.
Lloyd is a widely experienced Chartered Accountant having undertaken audit, investigation and insolvency work in New Zealand , United Kingdom and Australia. Since returning to New Zealand in 1993 he has specialised in insolvency work firstly with a “big 5” firm and since 2001 with Meltzer Mason Heath.
Lloyd currently undertakes assignments as a Liquidator, a Receiver, as a Manager of corporate compromises under Part XIV of the Companies Act 1993 and as trustee in personal compromises under Part 5 of the Insolvency Act 1967. He has specialist skills in investigation work for lenders and distressed borrowers and in the developing area of insolvent trusts having written and presented on this topic.
Recent Assignments include:
| Avoca Commercial Constructions Limited | - Receiver |
| Wayne Wood Contractors Limited | - Liquidator |
| Truth Publications Limited | - Liquidator |
| Blue Chip Companies | - Liquidator |
| Parker Construction Management Limited | - Liquidator |
| Contour Aluminium Limited | |
| Darrak Produce markets Limited | - Liquidator |
| Shipco Marine Constructors Limited | - Compromise Manager |
| Specialised Marine Interiors Limited | - Compromise Manager |
| Barfoote Construction Whangarei Limited | - Compromise Manager |
| Reconstruct Limited | - Compromise Manager |
| May Wang | - Agent for Trustee under Part 5 Insolvency Act |
| Andrew Krukziener | - Agent for Trustee under Part 5 Insolvency Act |
Mike Lamacraft
Mike has 30 years insolvency experience having worked as an insolvency practitioner in London for nearly 20 years before coming to New Zealand in 1999.
Mike joined Meltzer Mason Heath in 2000.
He has broad experience in all aspects of insolvency assignments and has acted as Receiver, Liquidator and Administrator on numerous occasions ranging from small liquidations with few assets to large complex receiverships or administrations.
Some recent notable appointments are:
| CEA Trading Limited | - Administration/Liquidation |
| Nylex New Zealand | - Administration/Liquidation |
| Leisurerite Products NZ Limited | - Liquidation |
| Phoenix Freight Limited | - Liquidation |
| Dalgety Stone Limited | - Receivership |
| Flooring Depot | - Receivership |
| The Joneses Real Estate | - Liquidation |