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account premiums of $583.60 for a long-term care insurance policy
issued in Mr. Frahm’s name by American Fidelity Assurance Company
(Mr. Frahm’s long-term care policy).
During 2001, in addition to the premiums that Ms. Frahm paid
for Mr. Frahm’s Wellmark Secure Blue Select policy and Ms.
Frahm’s Conseco policy, Ms. Frahm paid a total of $5,076 for
certain noninsurance medical expenses.12
Ms. Frahm submitted to AgriPlan/BizPlan a request for
reimbursement of medical expenses for 2001 totaling $15,188.
That submission consisted of a preprinted form entitled “Employee
Benefit Expense Transmittal” (Ms. Frahm’s 2001 employee benefit
expense form) that Ms. Frahm had completed. That form, which Ms.
Frahm signed as employee, stated in pertinent part:
EMPLOYEE STATUS
Gross W-2 wage to employee during
2001 (other than benefits): 3000.00
* * * * * * *
BENEFIT TOTALS
1 Medical/Health Insurance Premium
(from Section 2) [13]8712.00
2 Employee’s Long Term Care Insurance
12The noninsurance medical expenses paid by Ms. Frahm during
2001 are not at issue in this case.
13The amount shown is the amount, rounded to the nearest
dollar, of the total (i.e., $8,712.20) of all of the premiums
shown under the heading “Major Medical/Health Insurance” in
“Section 2. Insurance Benefits” quoted below. But see infra
note 18.
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Last modified: March 27, 2008