Ralph E. Frahm & Erika C. Frahm - Page 14




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               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.                





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