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....

Current Developments In §419A(f)(6) Welfare Benefit Plans: Don't Call The Coroner Yet
John J. Koresko, V, Esquire
Journal of Taxation of Employee Benefits
November/December, 1995
One of the hottest topics today is the Code Section 419A(f)(6) welfare benefit plan (419 plan)....

IRS Notice 95-34: A Line in the Sand For §419A(f)(6)Plans
John J. Koresko, V, Esquire
Journal of Taxation of Employee Benefits
January/February, 1996
One of the hottest issues in the life insurance industry is whether any of the welfare benefit plans marketed in the U.S. today, also know as "419 Plans," qualify for favorable tax treatment under 419A(f)(6) of the Internal Revenue Code....

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)...

PLR 200127047 - No Problem for REAL VEBA
By: John J. Koresko, V, Esq., CPA ©2001
As many of you are aware, we got blind-sided by PLR 200127047, 2001 WL 757790 (IRS PLR), issued July 6, 2001...

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,...