Lance Wallach's Expertise
Is Appreciated By All

"Mr. Wallach, thanks so much for taking the time to talk to me today about VEBAs. Any information you can send me would be helpful. Hopefully, we
can work together in the future as interest in VEBAs increase."

Corman G. Franklin
Office of the Assistant Secretary for Policy U.S. Department of Labor


Court Case Sea Nine Veba

​ As an expert witness in this case the claims against Lance Wallach’s client was dismissed.
Lance Wallach’s side has never lost a case.

J&M ASSOCIATES, INC. v. CALLAHANJ&M ASSOCIATES,
​INC., Plaintiff, v. MARK C. CALLAHAN, d/b/a CALLAHAN
​ FINANCIAL SOLUTIONS, et. al., Defendants, Civil Action No. 07-0883-CG-C.
​United States District Court, S.D. Alabama, Southern Division. November 12, 2010.

​ORDER

​CALLIE V. S. GRANADE, District Judge.


​On December 21, 2007, J&M Associates Inc. ("J&M") brought a lawsuit against Mark C. Callahan d/b/a Callahan Financial Solutions, Lalat Pattanaik d/b/a I.P.S. Private Advisors, Brady Richardson d/b/a Richardson Consultants, J. Michael Mangawang, Fredrick A. Romero, and American General Life Insurance Company ("AIG") alleging breach of contract, negligence, wantonness, fraud, fraudulent concealment, and civil conspiracy relating to J&M's enrollment in a welfare benefit plan that ultimately led to "huge tax liability and penalties." (Doc. 1). On April 3, 2010, this court entered default against Brady Richardson d/b/a Richardson Consultants, J. Michael Mangawang, and Fredrick A. Romero for failure to plead or otherwise defend the action. (Doc. 47). On June 15, 2010, Mark Callahan d/b/a Callahan Financial Solutions, Lalat Pattanaik d/b/a I.P.S. Private Advisors, and Brady Richardson d/b/a Richardson Consultants were dismissed with prejudice. (Docs. 148, 153, & 154). This matter is now before the court on AIG's amended motion for summary judgment (Doc. 159), J&M's response (Doc. 170), AIG's reply (Doc. 192), and J&M's supplemental brief (Doc. 197).[1] To Read More: