NEW YORK - Two former bankers are principals in a new crisis management and financial restructuring firm.

Paul Luftig, who was an executive at Bankers Trust from 1951 to 1972, and Jack Dorfman, who began his career at that bank in the mid-1950s and later spent 20 years at National Westminster Bank, have joined forces with turnaround artist Jack M. Brand to form the Epic Group Inc.

Since leaving Bankers Trust, Mr. Luftig has been president of Great Oxford Commercial Ltd., an equipment leasing and financing firm, and of Park Lane Capital Ltd., also a crisis management specialist.

Prior to joining the Epic Group, Mr. Dorfman was president of Credit Reengineering Alliance Inc. which assisted troubled debtors.

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