Peter F. & Maureen L. Speltz - Page 4

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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