Veba Health Care: June 2013

Veba Health Care: June 2013

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  1. 412i-419 Planslan contributions far exceed the cost of coverage for the year, and Sunderlage has
    told Business Protection Plan participants that their premium payments are deductible business
    expenses.
    117. Sunderlage has offered Employee Benefit Scheme participants the option of using their
    contributions to the Employee Benefit Scheme to make Business Protection Plan premium
    payments (at least a portion of which would revert to the participant’s offshore trust at the end of
    each year).
    118. Sunderlage has promoted the Business Protection Plan, offshore “asset protection” trust
    products, and the Employee Benefit Scheme to potential participants at the same offshore
    conferences. Two companies, Foster & Dunhill Ltd. and BPS International LLC, hosted these
    conferences until at least 2003. Defendant SRG International Ltd. and BPS International LLC
    hosted these conferences together until at least 2005. Sunderlage directly or indirectly owned a
    share of BPS International LLC until in or around 2004, and spoke at these conferences.
    119. Until approximately 2006, Fidelity Insurance Company Ltd. (“FICL”) acted as an
    insurance company issuing the life insurance policies used in the Business Protection Plan and
    offshore “asset protection” trust products that Sunderlage promoted. FICL is part of the same
    group of companies as First Fidelity Trust Ltd., which served as co-trustee of the PBT Multiple
    Employer Plan between 2000 and 2006.
    120. In connection with the Business Protection Plan and offshore “asset protection” trust
    products, Sunderlage (through BPS International LLC, Sunderlage Resource Group, and/or
    Case: 1:11-cv-04713 Document #: 1 Filed: 07/13/11 Page 30 of 43 PageID #:30
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    defendant SRG International Ltd.) received fees and commissions from the sale of FICL
    insurance products and the formation of participants’ offshore trusts.
    121. Beginning in 2004, some Business Protection Plan and/or offshore “asset protection”
    trust participants have caused their trusts to utilize policies issued by Acadia Life Ltd. – the same
    company whose policies are used in the current Maven Structure – rather than FICL policies.
    FALSE STATEMENTS
    122. Sunderlage (personally and through his companies) and SRG International have made or
    furnished or caused other persons to make or furnish false and/or fraudulent statements with
    respect to the tax benefits of the Employee Benefit Scheme, including statements that the
    Owner’s company

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