Dennis E. Runkle and Debra A. Runkle - Page 3

                                        - 3 -                                         
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated.  The stipulation of            
          facts and accompanying exhibits are incorporated by this                    
          reference, and the facts are so found.  Petitioners resided in              
          Fort Wayne, Indiana, when they filed the petition.                          
          General Background of Petitioners                                           
               Both petitioners were self-employed entrepreneurs with                 
          financial and business experience.  Mr. Runkle was self-employed            
          in bicycle sales from 1972 to 1985, during which time he hired a            
          bookkeeper or certified public accountant to maintain the books             
          and records for the bicycle sales activity.                                 
               Mr. Runkle then became involved in insurance sales as an               
          independent insurance agent in 1986 and has been a self-employed            
          insurance agent since 1986.  He has held a Life Underwriters                
          Training Counsel Fellow (LUTCF) certification since at least                
               During the years at issue, Mr. Runkle also sold computers              
          and computer equipment, and he obtained a 2-year associate’s                
          degree as a paralegal through a correspondence school in the mid-           
               Mr. Runkle began operating DR Financial, Inc. in the 1990s             
          to promote the sale of insurance products and annuities.  He also           
          served on the financial commission of the Calvary Temple Church.            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011