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IN RE PENN-MONT BENEFIT SERVICES, INC.

Case Nos. 3:13-bk-05986-JAF, 3:13-bk-05987-JAF, 3:13-bk-05988-JAF, 3:13-bk-05989-JAF, 3:13-bk-05990-JAF, 3:13-bk-05991-JAF

In re: PENN-MONT BENEFIT SERVICES, INC., Chapter 11, Debtor. In re: REAL VEBA d/b/a REGIONAL EMPLOYERS ASSURANCE LEAGUE VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION TRUST, Involuntary Chapter 11, Proposed Debtor. In re: SINGLE EMPLOYER WELFARE BENEFIT PLAN TRUST, Involuntary Chapter 11, Proposed Debtor. In re: PENN PUBLIC TRUST, Chapter 11, Debtor. In re: KORESKO LAW FIRM, P.C., Chapter 11, Debtor. In re: KORESKO & ASSOCIATES, P.C., Chapter 11, Debtor.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

December 6, 2013.

FINDINGS OF FACT AND CONCLUSIONS OF LAW AND ORDER TRANSFERRING VENUE OF CASES

JERRY A. FUNK, Bankruptcy Judge.

THESE CASES came before the Court for hearing on November 13, 2013 (the "Hearing") to consider: (i) the United States Trustee's Motions to Transfer Cases to the Eastern District of Pennsylvania or, in the Alternative, to Dismiss Cases (the "UST Motions to Transfer Venue"),

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