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202301650 Shortly after the marriage the Plaintiff and Defendant, due to the Defendant's expertise and contacts in the explosive disposal field, began research and study and took through their joint efforts the path of starting a company in Hall County, Nebraska, named Heritage Disposal. By the evidence, both parties somewhat acknowledge the other's contribution to the starting and success of the business. The parties jointly, I am sure with advice of consultants, incorporated the Heritage Business from the beginning and attracted other investors/stockholders. The parties made a mutually -agreed decision to structure the business for tax purposes and business acquisition opportunities in which the Plaintiff, by her status as a female, would be the majority interest stockholder in the business in order to obtain tax and contract incentives not only for themselves but to attract clients because of the business being owned by a minority (female). It was also mutually agreed for tax planning purposes that the Defendant would be an employee on an earned salary on which taxes were withheld and the Plaintiff, as majority owner and president of Heritage, would receive a draw on which no taxes withheld would be required. During the marriage the parties took the tax advantage of filing jointly until 2012. The Defendant's withholding tax and Plaintiff being able to claim business losses the parties mutually benefited by such losses in the years 2009 through 2011. The business losses carried forward tax windfall was only available to the Plaintiff as she was the sole stockholder of the business. Plaintiff has a stock ownership of 54.6 percent of the outstanding common stock of Heritage. Both Plaintiff and Defendant made the decision concerning the ownership and distribution of income and tax benefits and jointly benefited. The business structure and tax 2 Certified Page 2 of 10