Gregory L Frost Financial Disclosure Report for 2010

8/3/2019 Gregory L Frost Financial Disclosure Report for 2010

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Rev. t/2Otl FINANCIAL DISCLOSURE REPORTFOR CALENDAR YEAR 201 0Report Required by the Ethics

in Government Act of 1978(5 U.S.C. app. 101-1 I1)

I . P e r s o n R e p o r t i n g ( l a s t n a m e , f ir s t , m i d d l e i n i t i a l) 2 . C o u r t o r O r g a n i z a t i on 3 . Date o f ReportFrost , Gregory L. U.S. Dist. Ct., S.Dist.ofOhio 05109/2011

4. Ti t l e (Art ic l e III judges indica te ac t ive o r senior sta tus;magistrate judges indicate full- or part-time)

District Judge

7 . C h a m b e r s o r O f f i ce A d d r e s s169 U.S. Courthouse85 Marconi BoulevardColumbus, Ohio 4321 5

5a. Report Type (check appropria te type)] Nomination, D a t e[] Initial [] Annual [] Final5b. [] Amended Report8. O n t h e b a s i s o f th e i n f o r m a t i o n c o n t a i n e d i n t h i s R e p o r t a n d a n ym o d i f i c a t io n s p e r t a i n i n g t h e r e t o , i t is , in m y o p i n i o n , i n c o m p l i a n c e

w i t h a p p l ic a b l e l a w s a n d r e g u l a t io n s .

Reviewing Officer Date

6. R eporting Period0 1 /0 1 /2 0 1 0

to12 /31 /2010

IMPORTANT NO TES: The inst ructions accom panying this form m ust be fol lowetL Comp lete a l l parts,checking the NONE box for each part where you have no reportable information. Sign on last pa ge.

I . P O S I T I O N S . m e p o . i n g individual only; seepp. 9-13 of filing instructions.)D (No reportablepositions.)ON E

POSITION NAME OF ORGANIZATION/ENTITYI. Director / Shareholder W.K. Frost, Inc. - owned corporation)

2. Director Maryhaven, Inc. (N on-profit drug and alcohal rehabilitation facility)

3. A dJunct P rofessor Ohio N orthern University , College of Law

4. A dJunct P rofessor Ohio State University, College of L aw5.

I I . A G R E E M E N T S . (Reporting individual only; seepp. 14-16 of filing instructions.)[~] N O N E (No reportable agreements.)

DAT E PARTIES AND TERM SI. 0 3/0 1/0 3 P ublic E mployees R etirement System of Ohio, pension plan as a result of former position as state court judge.2.3.


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FINANCIAL DISCLOSURE REPORTP a g e 2 o f 8

N a m e o f P e r s o n R e p o r t in gFrost, Gregory L.

D a t e o f R e p o r t05/09/201 I

1 1 1 . N O N - I N V E S T M E N T I N C O M E . ~ R e p o r t i . g i . d i v i d u a t a . d s p o u s e ; s e e p p , t Z - 2 ~ of filing instructions.)A. Filers Non-Investment Income

~ (No reportable income.)ON E non-investmentDATE SOURC E AN D T Y P E INCOME(yours, not spouses)

1. 2010 W.K . Frost, Inc. (directors fee) $1 ,000 .002 . 2010 Ohio Public Employees Retirement System (pension) $74,321.003.4.

B . S p o u s e s N o n - I n v e s t m e n t I n co m e - If you were married during any portion of the reporting year, complete this section.(Dollar amount not required except for honoraria.)

N O N E ( N o reportable non-investment income.)

1 . 2 0 1 02 . 2 0 1 03.4.

DAT E SOURCE AND TYPEState of Ohio, The Supreme Court of Ohio - salaryCentral Ohio T echnica! College - salary

I V . R E I M B U R S E M E N T S - transportation, lodging, food, entertainment.(Includes those to spouse a nd dependent children: see pp. 25-27 of f iling instructions.)[-~ N O N E ( N o reportable reimbursements.)

2.3.4.5.

SOURCE DATES LOCATION PURPOSE ITEMS PAID OR PROVIDED


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N a m e o f Person ReportingFrost , Gregory L.

Date of R e p o r t05/09/201 I

V . G I F T S . a n e l u d e s those to spouse and dependent children; see pp. 28-31 of filing instructions.)N O N E ( N o reportable g~s.)

SOURCEI.

2.

3.

4.

5.

DESCRIPTION VALUE

V I . L I A B I L I T I E S . (Includes those of spouse and dependent children; see pp. 32-33 oZfil ing instructions. )D N ON E (N o reportable liabilities.)

DESCRIPTIONI. -- (Rental unit throughNove mbe r 2 0 1 0 .2. BankofAmerica Meridian Condo Project mortgage O

3.

4.

5.

CREDITORPittsburgh National Bank ( P N C )

VALUECODEM


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FINANCIAL DISCLOSURE REPORTPage 4 o f 8 Ia m e o f P e r s o n R e p o r t in gFrost , Gregory L. D a t e o f R e p o r t05 /09 /201 I

V I I . I N V E S T M E N T S a n d T R U S T S - income, ealue, tr ..... ,ions (Includes those of spouse and dependent chiIdren; seepp. 34-60 of f iling instructions.)N O N E (No reportable income, assets, or transactions.)

Description of A ssets Income during(including trust assets) reporting period

(1) (2)Place "(X)" af t er e ach asset Amount Type (e.g.,

exempt from prior disclosure C od e I div., rent ,(A-H) or int .)

Gross value a t e ndof reporting periodO) (2)

V alue ValueCode 2 Method(J-P) Code 3( Q - W )

O)T y p e (e.g.,buy, sell ,

redempt ion)

Transact ions during reporting period

(2) (3) (4)Date Value Gain

mm/dd/yy Code 2 Code I(J-P) (A-H)

(5 )Identity of

buyer/seller(if private

transaction)

2.

3.4.

5.

6.

7.

8.

9.

1 0 .

I1 .1 2 .

1 4 .

1 5 .

16 .

17 .

Me rril Lynch - First M erit Corp. Commo nStockPark National Bank Checking Account

Park National Bank Checking Account

W .K. Fr ost, Inc. - Closely held stock

Clayton Land Ho ldings, LLC app raised3/15/00Shrimp lin #1 - Oil wellD e f e r r e d C o m p . l ~ - F id e li ty G r o w ~ . hCompanyDeferred Comp.~ - FidelityContrafundDeferred Comp.~ - Janus Fund

Deferred Comp.| - VanguardInternational Grow thD e f e r r e d C om p . ~ [~ - V an gu ar dInstitutional IndexDeferred Comp.~ - GuaranteedReturn OptionPlantation Federa l Bank - Jo int Che ckingAccountPlantation Federal Bank - Jo int M oneyM ark et AccountDeferred Comp.~ - FPA CapitalF u n dInvestment/Rental Property - Cocoa Be ach,FLDeferred Comp.~ - FideityContrafund

Dividend J TNone J T

None J TE D i s t r i b u t i o n M U

None L TRoyalty J W

None K T

None K TNone J TNone K TNone K T

None K TNone J T

I n t e r e s t L TNone K T

R e n t O WNone K T

Transfer from Aim

I. Income Gain Codes: A =$1 ,00~ or less B =$1 .001 - $2 .500 C =$2 .5 01 - $5 ,00 0 D =$5 ,0 01 - $15 ,000(See Columns B I and D4 ) F = $ 50.001 - $ 100.000 G = $ I 0~.001 - $ 1.00~.0~0 H 1 = $ 1.00~,0~ I - $ 5 ,00~,000 H 2 = M ore tha n $5.000.0~)

2. Value Codes J -$1 5 .0 00 or less K $15 .001 - $50 .000 L = $ 5 0 . 0 0 1 - $ 1 tE l , D 0 0 M =$100 ,001 - $250 .000(See Columns CI and D3) N =$250 ,001 - $500 .000 O -$500 .001 - $1 .00O.00O PI =$1.000.0~1 - $5.000,00~ P2 =$5,090,0~1 - $25,00~.0~0

P3 =$25 .0~ .001 - $50 .000 .000 P4 =More Ihan $50,0~0,0003. Value Method Codes Q = A p p r -a i sa l R Co~t (Real E,4atc Only) S =Assessment T =Cash M arket(See Column C2 ) U = Book Value V Olhcr W =Estimated

E =$15,001 - $50,000


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FINANCIAL DISCLOSURE REPORTPage 5 o f 8

N a m e o f P e r s o n R e p o r t in gFrost , Gregory L.

D a t e o f R e p o r t05109/2011

VII. IN VESTMEN TS and TRUSTS - income, value, ira .... ,ions (Includes ,hose of spouse and dependen, children; seepp. 34-60 of fil ing instructions.)~-1 N O N E (No reportable income, assets, or transactions.)

D e s c r i p t io n o f A s s e t s Income during( i n c l u d i n g t r u s t a s s e t s ) r e p o r t i n g p e r i o d(l) (2)P l a c e " ( X ) " a f t e r e a c h a s s e t A m o u n t T y p e ( e . g .,e x e m p t f r o m p r i o r d i s c l o s u r e Code I d i v . , r e n t ,( A - H ) o r int.)

G r o s s v a l u e a t e n do f r e p o r t i n g p e r i o d(I) (2)Value Value

C o d e 2 M e th o d(J-P) C o d e 3( Q - W )

T y p e ( e . g .,b u y , s e l l ,r e d e m p t i o n )

Transactions during reporting period(2) (3) (4)

D a t e Value G a i nm m /d d/ y y C o d e 2 Code I

( J - P ) (A-H)I d e n t i ty o f

buyer/seller( i f p r i v a t e~ r a n s a c t i o n )

1 8 . Deferred Comp.~[[~ Fidelity Growth None K1 9 . Deferred Comp.~ - Janus Fund None J20 . Deferred Comp.[~ - Vanguard None K

International2 1. Deferred Comp.~- Vangard None KInstitutional22 . Deferred Comp.~l - FPA Capital None KFund23 . Deferred Comp.~ -Guaranteed None KReturn24 . Merrill Lynch- EFA Fund A Dividend J25 . Merrill Lynch- SPY Fund A Interest J26 . Moundbuilders Country Club A Interest J2 7. Park N ational Bank Savings Account A Interest J28 . Park N ational Bank Saving Account A Interest K29 . Deferred Comp.[~ - Vanguard None JCapital Opportunity30 . Deferred Comp.~ Vanguard Total N o ne JBond Market Index31 . Merrill Lynch- IRA Account None J32 . Rental Property C olumbus, Ohio D Rent

33. Wells Fargo Brokerage Account~ N o ne N34. Merrill Lynch- Bank Deposit Program A Int./Div. J

TT

TTTTTTTTTTTT

Sold

T OpenT

11/17/10 M

12 /13 /10 N

Transfer from Aim

Sergio Brandeo

I. Income Gain Codes: A -$1 .0 00 or less B =$1 .001 - $2 ,500 C =$2 ,50 1 - $5 ,000 D =$5 ,001 - $15 .000(See Columns BI and D-I) F =$50.0~1 - $100.000 G =$100.0~1 - $1.000.0~0 HI =$1.000,0OI - $5.000.0OO H2 = More than $5.000.0~

2. Value Codes J =$15 .0~ O or less K =$15 ,001 - $50 .000 L =$50.001 - $I00.000 M -$100.001 - $250.0OOISeeC olumnsC landD3) N $250 .001 - $500 .000 O = $5 00 .0 01 - $1 ,0 00 ,0 00 P I = $ 1 .0 00 .0 01 - $5 ,0 00 .00 0 P2 =$5,000,001 " $25.000.000

P3 $25.000.001-$50.000.000 p4 =More Ihan $50.000,0003. Value Method Codes Q =Appraisal R =Cost (Real Estate Only) S =As~ssmcnt T =Cash Market(See Column C2 ) U =Book Value V Other W =Estimated

E =$15,001 - $50,000


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FINANCIAL DISCLOSURE REPORTPage 6 o f 8

N a m e o f P e r s o n R e p o r t in gFrost , Gregory L.

D a t e o f R e p o r t05 /09 /2011

V I I. I N V E S T M E N T S a n d T R U S T S - i n c o m e , va~ue~transacti~ns(~nc~udesth~se~fsp~useanddependentchi~dren;seepp.34~6~f~linginstructi~ns-)~ N O N E (No reportable incom e, assets, or transactions.)

A. B. C.Description of Assets Income during Gross value at end(including trust assets) reporting period of reporting p e r i o d

(I) 12) (1) (2)Place "(X )" after each asset Amount Type (e.g., Value Value

exempt from prior disclosure Code I div., rent, Code 2 Method( A - H ) o r i n t . ) (J-P) Code 3(Q-W)

(i )T y p e (e.g.,buy, sell,

redemption)

Transactions during reporting period

(2) (3) (4)Date Value Gain

mm/dd/yy Code 2 Code I(J-P) (A -H)

Identity ofbuyer/seller

(if privatetransaction)

3 5 . Mer r i ll Lynch - Ba n k Dep o s it Pro g ra m A36. M err i l l Lynch - B ank Dep os it Program A

[nt./Div.Int./Div.

J TT

I. Income Gain Codes: A =$1 ,00 0 or less B =$1 .001 - $2 ,500 C =$2 ,50 1 - $5 ,0 00 D =$5,001 - $15,000( S e e C o l u m n s B I a n d I ) 4 ) F = $ 5 0 . 0 0 1 - $ 1 0 0 . 0 0 0 G - $ 1 0 0 , 0 0 1 - $ 1 . 0 0 0 , 0 0 0 H I = $ 1 . 0 O O , 0 ~ I - $ 5 , 0 ( K I , O O O H 2 = M o r e t h a n $ 5 , 0 0 0 . 0 0 0

2 . Value Codes J =$1 5 .0 00 or less K =$15.001 - $50.000 L =$ 50.001 - $ 100.000 M =$100 .001 - $250 ,000(See Columns C I and D3) N =$250 .001 - $500 .000 O =$500 .001 - $1 ,0 00 .000 PI -$1 ,000 .001 - $5 .000 ,000 P2 =$5,000.001 - $25,000.000

P3 -$25.000,001 - $50.000.000 P4 =More Ihan $50,000.0003. Value Method Codes Q = Appraisal R Cost (R eal Estate Only) S =Assessment T =Cash Market(Sec Column C2) U =Book Value V -Other W =Estimated

E = $ 1 5 , 0 0 1 -


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N a m e o f P e r s o n R e p o r t in gFros t , Gregory L,

D a l e o f R e p o r t0 5 / 0 9 / 2 0 1 1

V I I I . A D D I T I O N A L I N F O R M A T I O N O R E X P L A N A T I O N S . (lndicate part of report.)" " -~[" -~ f, .~i~i i~ purchased a capital improvements bond as members o f Moundbuiiders Country Club and interest is being paid on the bond.On N ovember 17 , 20 10 , we sold the rental property located in Columbus, Ohio and realized a loss on the sale of the property.

~o"~ ~~ ~_ ~ opened a new brokerage account \vith Wells Fargo Bank on December 13, 2010 as a result of a lifetime exemption distributioni i~, .~-~ i)


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FINANCIAL DISCLOSURE REPORTPage 8 of 8

N ame of Person ReportingFrost , Gregory L.

Date of Report05 /09 /2011

IX. CERTIFICATION.I certify that all information given above (including information pertaining to my spouse and m inor or dependent children, if any) is

accurate, true, and complete to the b est of my kno~ vledge and belief, and that any information not reported ~ vas ~ vithheld because it met applicable statutoryprovisions permitting non-disclosure.I further certify that earned income from outside emplo)anent and honoraria and the acceptance of gifts which have been reported are incompliance with the provisions of 5 U.S.C. app. 50 1 e t. seq., 5 U .S.C. 735 3, and Judicial Conference regulations.

Signature : S/Gregor y L. Frost

N O T E : A N Y I N D I VI D UA L W H O K N O W I N G L Y A N D W I L FU L L Y F A L S IF I E S O R F A L L S T O F I L E T H IS R E P O R T M A Y B E S U B J E C T T O C I V ILAN D CRIMIN AL SAN CTION S (5 U.S.C. app. 104)

Comm ittee on Financial DisclosureAdministrative Office of the United States CourtsSuite 2-301One Columbus Circle, N.E .Washington, D.C. 20544

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Gregory L Frost Financial Disclosure Report for 2010