- 15 -
medical expenses that she paid during that year.19
During 2002, Ms. Frahm paid the following premiums totaling
$9,529.20 for Mr. Frahm’s Wellmark Secure Blue Select policy on
the dates indicated by electronic transfers from Ms. Frahm’s
individual checking account:
Date of Payment Amount of Payment
01/07/2002 $794.10
02/05/2002 794.10
03/05/2002 794.10
04/05/2002 794.10
05/06/2002 794.10
06/05/2002 794.10
07/05/2002 794.10
08/05/2002 794.10
09/05/2002 794.10
10/07/2002 794.10
11/05/2002 794.10
12/05/2002 794.10
During 2002, Ms. Frahm paid by checks drawn on her individ-
ual checking account premiums of $548 for Ms. Frahm’s Conseco
policy, premiums of $575.96 for Ms. Frahm’s long-term care
19The parties stipulated that Mr. Frahm issued to Ms. Frahm
certain checks included in the record that were drawn on the
business checking account as payment of her wages for 2001 and as
reimbursement for the insurance premiums and the noninsurance
medical expenses that she paid during that year. We have found
that during 2001 Ms. Frahm paid premiums of $9,281.80, and not
the $8,164.20 that the parties stipulated she paid, for Mr.
Frahm’s Wellmark Secure Blue Select policy. See supra note 11.
We are unable to ascertain from the record whether Mr. Frahm, as
Ms. Frahm’s employer, reimbursed Ms. Frahm for the $9,281.80 of
premiums that we have found she paid for Mr. Frahm’s Wellmark
Secure Blue Select policy during 2001 or whether he reimbursed
her for the $8,164.20 of premiums for that policy requested in
Ms. Frahm’s 2001 employee benefit expense form.
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Last modified: March 27, 2008