Let $F$ be a homogeneous polynomial in $n$ variables of degree $d$ over a field $K$. Let $A(F)$ be the associated Artinian graded $K$-algebra. If $B subset A(F)$ is a subalgebra of $A(F)$ which is Gorenstein with the same socle degree as $A(F)$, we describe the Macaulay dual generator for $B$ in terms of $F$. Furthermore when $n=d$, we give necessary and sufficient conditions on the polynomial $F$ for $A(F)$ to be a complete intersection.