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licensed by the State of Minnesota to run the daycare business
since 1987. Mrs. Speltz cared for up to 16 children daily during
the years at issue.
Mrs. Speltz has managed the daycare since 1987 through the
years at issue. Mrs. Speltz established the daycare’s rules,
policies, and hours of operation. She established a daycare
business checking account and credit card account in her name and
purchased a professional pre-school curriculum that she has used
to instruct the children.3 In addition, Mrs. Speltz drafted all
parental contracts, addressed parental complaints, negotiated
daycare rates, collected payment, administered bookkeeping,
handled State of Minnesota regulatory personnel, utilized the
services of Mr. Speltz, and taught the curriculum.
In comparison, Mr. Speltz, while integral to the daycare,
had a limited and narrowly defined role during 2000 and 2001.
Mr. Speltz assisted Mrs. Speltz by monitoring the children from
approximately 2:30 p.m. until 6:00 p.m. and by performing other
maintenance-type tasks. Mr. Speltz’s part-time role was designed
specifically to fit a medical reimbursement plan that Mrs. Speltz
established with the help of a tax adviser.
Medical Reimbursement Insurance Plan
Mrs. Speltz established an employer-provided accident and
health plan for employees with the help of a tax adviser in 2000.
3The curriculum was a pre-kindergarten program designed to
teach children colors, letters, and numbers.
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Last modified: May 25, 2011