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LARO, Judge: The docketed cases, consolidated for purposes
of trial, briefing, and opinion, represent three test cases
selected by the parties to resolve their disagreements as to
certain voluntary employees’ beneficiary association (VEBA)
plans; namely, the Southern California Medical Profession
Association VEBA (SC VEBA) and the New Jersey Medical Profession
Association VEBA (NJ VEBA).2 The parties in 19 other cases
pending before the Court have agreed to be bound by the decisions
we render herein as to these VEBA issues.
Two of the test cases involve a corporate employer and one
or more employee/owners. These employer/employee groups are the
Neonatology Associates, P.A (Neonatology), group and the Lakewood
Radiology, P.A. (Lakewood), group. These groups relate to two
purported welfare benefit funds formed under the SC VEBA; namely,
the Neonatology Employee Welfare Plan (Neonatology Plan) and the
Lakewood Employee Welfare Plan (Lakewood Plan).3
The third test case involves an individual working as a sole
proprietor and two of his employees. This group is the Wan B.
Lo, Ph.D., D.O., d.b.a. Marlton Pain Control and Acupuncture
2 We use the terms “VEBA” and “plan” for convenience and do
not suggest that any or all of the subject arrangements are
either bona fide plans for Federal income tax purposes or VEBA’s
under sec. 501(c)(9).
3 Petitioners argue that these plans are welfare benefit
funds within the meaning of sec. 419(e). Respondent argues to
the contrary. We do not decide this issue.
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