- 14 - previously claimed as a tax deduction. * * * * * * * Section 2. Insurance Benefits * * * * * * * Major Medical/Health Insurance Insured Insurance Period of Annual Amount Last Date Company Coverage Paid Paid Wellmark total BC & BS months 12 [18]8164.20 12/05/01 Conseco total Health Ins months 12 548.00 04/05/01 Co. (Cancer) * * * * * * * Long Term Care Insurance Insured Insurance Period of Annual Amount Last Date Company Coverage Paid Paid Employee American total Fidelity months 12 575.96 02/01/01 Assurance Co. Spouse American total Fidelity months 12 583.60 02/01/01 Assurance Co. During 2001, Mr. Frahm, as Ms. Frahm’s employer, issued to Ms. Frahm certain checks that were drawn on the business checking account to pay her certain wages and to reimburse her for the premiums for Mr. Frahm’s Wellmark Secure Blue Select policy, the premiums for Ms. Frahm’s Conseco policy, and the noninsurance 18We have found that during 2001 Ms. Frahm paid premiums totaling $9,281.80 for Mr. Frahm’s Wellmark Secure Blue Select policy. See supra note 11. The record does not disclose why Ms. Frahm’s 2001 employee benefit expense form requested reimburse- ment of only $8,164.20 of the premiums paid for that policy.Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: March 27, 2008