Neonatology - 3rd Cir affirms that inflated term schemes are ridiculous
By: John J. Koresko, V, Esq., CPA ©2001
In a 1995 article, and then in his two articles published nationally in 2001, and in a recent expert witness report in New Jersey District Court, this author correctly predicted that the inflated term insurance scheme of Neonatology Assoc. v. Com'r,...

Reflections on Booth
John J. Koresko, V, Esquire
During the last several years, practitioners interested in the future of multiple-employer VEBAs and other welfare benefit plans have waited somewhat anxiously for the Tax Court's decision in Booth v. Commissioner...

New VEBA's Help Businesses Fight Taxes and Preserve Wealth
John J. Koresko, V, Esquire
...VEBA's have been around since 1928. VEBA's provide certain types of benefits. Some are in the nature of insurance like life, disability, and medical benefits. Others are unique to a VEBA, like severance and children's educational benefits....

Bulls and Bears Prefer VEBAs: The Discriminatory "419 Plan" Excise Tax Disaster
John J. Koresko V, J.D., CPA, ©1999
The most conservative of the welfare benefit plans is the VEBA (Voluntary Employees Beneficiary Association)...