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Visibility Rankings  | | #1 out of 2 lawyers in Bridgeport, Pennsylvania | | #141,885 out of 890,243 total lawyers Overall |
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| Practice Areas | Taxation; Estate Planning; ERISA; Real Estate; Debtor and Creditor; Closely Held Business Law | | | Education | University of Miami, J.D., 1983, Clemson University, B.S., accounting, magna cum laude, 1979 | | | Admitted | 1984, Florida; 1985, Pennsylvania, U.S. District Court, Eastern District of Pennsylvania, U.S. Tax Court and U.S. Bankruptcy Court | |
| Memberships | Montgomery, Pennsylvania and American Bar Associations; The Florida Bar; American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants. | | | Born | Norristown, Pennsylvania, December 21, 1958 | | | Biography | Certified Public Accountant: Florida, 1981; Pennsylvania, 1987. Former Adjunct Professor, Pierce Junior College (Accounting); Penn State Univ. (Bankruptcy). Author: Publications, "SEPs Are an Easy Alternative for Cost-Conscious Employers," 19 Taxation for Lawyers 218 (January 1991);" Simplified Employee Pension Plans: The 90's Alternative," Small Business Chronicle (June 1990); "FEDERAL TAX NOTES: Battle of the Tax Benefit Rule/Crane Confusion," News Notes. Fla. Inst. of CPAs (April 1983); Coopers & Lybrand National Firm Comment on Proposed Regulations under Internal Revenue Code Section 168, submitted to Treasury Department on May 16, 1984. p. 3-7.; "'419' Welfare Plans Require Careful Drafting to Survive IRS Attack," 3 Journal of Taxation of Employee Benefits 147 (Nov./Dec. 1995); "Notice 95-34 Represents a Line in the Sand for '419' Plans," 3 Journal of Taxation of Employee Benefits 223 (Jan./Feb. 1996); "VEBAs Can Reduce Taxes and Preserve Wealth," 57 Taxation for Accountants 333 (Dec. 1996); "Sorting Out Excise Tax Issues for Welfare Plans," National Underwriter (January 7, 1997); "Reflections on Booth," Journal of Pension Benefits, Vol. 7, No. 4, p. 39 (Summer 2000); "Making Welfare Plans Work," Advisor Today (NAIFA: Sept. 2000); "Current Developments in Sec. 419 Plans: Don't Call the Coroner Yet," privately distributed by the American Society of CLU and ChFC Estate Planning Section (1995); "Bulls and Bears Prefer VEBAs," (1999); Treatise Citations, "Multiple Employer VEBAs," Life Insurance Answer Book (for Qualified Plans and Estate Planning), Ch. 39 (Panel: New York 1999, supp. 2000); "Severance Pay Plans," Life Insurance Answer Book (for Qualified Plans and Estate Planning), Ch. 40 (Panel: New York 1999, supp. 2000); "What is the Value of a Policy?" Life Insurance Answer Book (for Qualified Plans and Estate Planning), Ch. 20 (Panel: New York 1999, supp. 2000); "The VEBA: Understanding Multiple Employer Voluntary Employees' Beneficiary Associates," PennMont Benefit Services (1995 to 2000); Litigation Citation, Expert Witness Report, Kruse v. Commissioner, U.S. Tax Court No. 15352-95 (March 26, 1997; Stipulation of Settlement filed April 14, 1999); Legislative Citation, Employee Welfare Benefit Equity Act of 1999, Santorum Amendment No. 1451, Congressional Record, Senate p. S9830 (July 29, 1999); "VEBAs, Welfare Plans & Sec. 419A(f)(6): Is the IRS Trying to Regulate or Spread Propaganda?" 32 Southwestern Law Review 2003); "Section 412(i) Plans: Emerging Abuses Involving Depressed Cash Value Insurance," Journal of Pension Benefits (Winter 2003). | | | Reported Cases | Koresko & Associates, P.C. v. Farley, 2003 Pa.Super. 188 (Pa.Super. 05/12/2003). | | | ISLN | 905775393 | |
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