GUIDE FOR COMPLETING SECTION C
The value or percentage of a business interest is to be determined at the time of the required filing. The value assigned to a holding is the fair market value. Ownership of other stocks and shares, including traded and closely held stocks shall constitute legal or equitable interest for the purpose of this section. In addition all retirement accounts and mutual funds must be listed. In reporting retirement accounts and mutual funds include the name of the entity that holds the retirement plan assets or mutual funds and not the specific holdings of that plan, unless the holdings are specifically owned in the individual’s name. Business interests include, among other things, property held for rental, farming, commercial purposes and ownership of mineral rights. Also included are businesses operated out of your home which require a tax identification number. The address reported for land without a street address should include the rural route, town and state or township, county and state. For the purpose of this section, certificates of deposit, bank savings or checking accounts in a savings and loan, shares in a credit union, life insurance policies, annuities, notes, bonds, debentures and mortgages need not be disclosed under this provision. See K.A.R. 19- 41-3(b) and Governmental Ethics Commission Opinion 2000-52.