Rev.

t/2Otl

FINANCIAL DISCLOSURE REPORT FOR CALENDAR YEAR 2010
2. Court or Organization U.S. Dist. Ct., S.Dist.ofOhio 5a. Report Type (check appropriate type) ] Nomination, Date [] Annual [] Final

Report Required by the Ethics in Government Act of 1978 (5 U.S.C. app. §§ 101-1 I1)

I. Person Reporting (last name, first, middle initial) Frost, Gregory L.
4. Title (Article III judges indicate active or senior status; magistrate judges indicate full- or part-time)

3. Date of Report 05109/2011 6. Reporting Period 01/01/2010 to 12/31/2010

District Judge

[] Initial

5b. [] Amended Report 7. Chambers or Office Address 169 U.S. Courthouse 85 Marconi Boulevard Columbus, Ohio 43215 8. On the basis of the information contained in this Report and any modifications pertaining thereto, it is, in my opinion, in compliance with applicable laws and regulations.
Reviewing Officer Date

IMPORTANT NO TES: The instructions accompanying this form must be followetL Complete all parts, checking the NONE box for each part where you have no reportable information. Sign on last page.

I. POSITIONS. mepo.ing individual only; seepp. 9-13 of filing instructions.)
D

NONE (No reportablepositions.)
POSITION NAME OF ORGANIZATION/ENTITY
W.K. Frost, Inc. - owned corporation)

I. 2. 3. 4. 5.

Director / Shareholder Director AdJunct Professor AdJunct Professor

Maryhaven, Inc. (Non-profit drug and alcohal rehabilitation facility) Ohio Northern University, College of Law Ohio State University, College of Law

II. AGREEMENTS. (Reporting individual only; seepp. 14-16 of filing instructions.)
[~] NONE (No reportable agreements.)

DATE
I. 03/01/03 2. 3.

PARTIES AND TERMS
Public Employees Retirement System of Ohio, pension plan as a result of former position as state court judge.

Frost, Greqorv L.

FINANCIAL DISCLOSURE REPORT Page 2 of 8

Name of Person Reporting Frost, Gregory L.

Date of Report 05/09/201 I

111. NON-INVESTMENT INCOME. ~Reporti.g i.dividuat a.dspouse; seepp, tZ-2~ of filing instructions.)
A. Filer’s Non-Investment Income
~

NONE (No reportable non-investment income.) DATE
1. 2010 2. 2010

SOURCE AND TYPE
W.K. Frost, Inc. (director’s fee) Ohio Public Employees Retirement System (pension)

INCOME (yours, not spouse’s)

$1,000.00 $74,321.00

3. 4.

B. Spouse’s Non-I nvestment I ncome - If you were married during any portion of the reporting year, complete this section.
(Dollar amount not required except for honoraria.) NONE (No reportable non-investment income.)

DATE
1.2010 2.2010 3. 4.

SOURCE AND TYPE State of Ohio, The Supreme Court of Ohio - salary Central Ohio Technica! College - salary

IV. REIMBURSEMENTS - transportation, lodging, food, entertainment.
(Includes those to spouse and dependent children: see pp. 25-27 of filing instructions.)

[-~

NONE (No reportable reimbursements.)
SOURCE DATES LOCATION PURPOSE ITEMS PAID OR PROVIDED

2. 3. 4. 5.

FINANCIAL DISCLOSURE REPORT Page 3 of 8

Name of Person Reporting Frost, Gregory L.

Date of Report 05/09/201 I

V. GIFTS. aneludes those to spouse and dependent children; see pp. 28-31 of filing instructions.)
NONE (No reportable g~s.)
SOURCE
I. 2. 3. 4. 5.

DESCRIPTION

VALUE

VI. LIABILITIES. (Includes those of spouse and dependent children; see pp. 32-33 oZfiling instructions.)
D NONE (No reportable liabilities.) CREDITOR
I.

DESCRIPTION
-November 2010. Meridian Condo Project mortgage ¯ (Rental unit through

VALUECODE
M

Pittsburgh National Bank (PNC)

2. 3. 4. 5.

BankofAmerica

O

FINANCIAL DISCLOSURE REPORT Page 4 of 8 VII. INVESTMENTS and TRUSTS - income, ealue, tr .....

I

Name of Person Reporting Frost, Gregory L.

Date of Report 05/09/201 I

,ions (Includes those of spouse and dependent chiIdren; seepp. 34-60 of filing instructions.)

NONE (No reportable income, assets, or transactions.)
Description of Assets (including trust assets) Place "(X)" after each asset exempt from prior disclosure Income during reporting period (1) (2) Amount Type (e.g., Code I div., rent, (A-H) or int.) Gross value at end of reporting period Transactions during reporting period

O)
Value Code 2 (J-P)

(2)
Value Method Code 3

O)
Type (e.g., buy, sell, redemption)

(2)
Date

(3)
Value

(4)
Gain Code I (A-H)

(5)
Identity of buyer/seller (if private transaction)

mm/dd/yy Code 2 (J-P)

(Q-W)
Merril Lynch - First Merit Corp. Common Stock
2.

Dividend
None

J
J

T
T

Park National Bank Checking Account Park National Bank Checking Account W.K. Frost, Inc. - Closely held stock Clayton Land Holdings, LLC appraised 3/15/00 Shrimplin #1 - Oil well Deferred Comp.l~ - Fidelity Grow~.h Company Deferred Comp.~ - Fidelity Contrafund Deferred Comp.~ - Janus Fund Deferred Comp.| - Vanguard International Growth Deferred Comp.~[~ - Vanguard Institutional Index Deferred Comp.~ - Guaranteed Return Option Plantation Federal Bank - Joint Checking Account E

3. 4. 5. 6. 7. 8. 9. 10. I1. 12.

None Distribution None Royalty None None None None None None None Interest None Rent None

J M L J K K J K K K J L K O K

T U T W T T T T T T T T T W T Transfer from Aim

14. 15.
16.

Plantation Federal Bank - Joint Money Market Account Deferred Comp.~ - FPA Capital Fund Investment/Rental Property - Cocoa Beach, FL Deferred Comp.~ - Fideity Contrafund

17.

I. Income Gain Codes: (See Columns B I and D4 ) 2. Value Codes (See Columns CI and D3) 3. Value Method Codes (See Column C2)

A =$1,00~ or less F = $ 50.001 - $ 100.000 J -$15.000 or less N =$250,001 - $500.000 P3 =$25.0~.001 - $50.000.000 Q =Appr-aisal U =Book Value

B =$1.001 - $2.500 G = $ I 0~.001 - $ 1.00~.0~0 K $15.001 - $50.000 O -$500.001 - $1.00O.00O R Co~t (Real E,4atc Only) V Olhcr

C =$2.501 - $5,000 H 1 = $ 1.00~,0~ I - $ 5,00~,000 L =$50.001 - $1 tEl,D00 PI =$1.000.0~1 - $5.000,00~ P4 =More Ihan $50,0~0,000 S =Assessment W =Estimated

D =$5,001 - $15,000 H 2 = M ore tha n $5.000.0~) M =$100,001 - $250.000 P2 =$5,090,0~1 - $25,00~.0~0 T =Cash Market

E =$15,001 - $50,000

FINANCIAL DISCLOSURE REPORT Page 5 of 8
VII. INVESTMENTS and TRUSTS - income, value, ira ....
~-1

Name of Person Reporting Frost, Gregory L.

Date of Report 05109/2011

,ions (Includes ,hose of spouse and dependen, children; seepp. 34-60 of filing instructions.)

NONE (No reportable income, assets, or transactions.)
Description of Assets (including trust assets) Place "(X)" after each asset exempt from prior disclosure Income during reporting period (l) (2) Amount Type (e.g., Code I div., rent, (A-H) or int.) Gross value at end of reporting period (I) (2) Value Value Method Code 2 (J-P) Code 3 (Q-W) K J K K K K J J J J K J J J T T T T T T T T T T T T T T Sold N J T T Open 11/17/10 12/13/10 M N Sergio Brandeo Transactions during reporting period (2) (3) (4) Date Value Gain mm/dd/yy Code 2 Code I
(J-P) (A-H)

Type (e.g., buy, sell, redemption)

Identity of buyer/seller (if private ~ransaction) Transfer from Aim

18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34.

Deferred Comp.~[[~ Fidelity Growth Deferred Comp.~ - Janus Fund Deferred Comp.[~ - Vanguard International Deferred Comp.~- Vangard Institutional Deferred Comp.~l - FPA Capital Fund Deferred Comp.~ -Guaranteed Return Merrill Lynch- EFA Fund Merrill Lynch- SPY Fund Moundbuilders Country Club Park National Bank Savings Account Park National Bank Saving Account Deferred Comp.[~ - Vanguard Capital Opportunity Deferred Comp.~ Vanguard Total Bond Market Index Merrill Lynch- IRA Account Rental Property Columbus, Ohio Wells Fargo Brokerage Account~ Merrill Lynch- Bank Deposit Program A D A A A A A

None None None None None None Dividend Interest Interest Interest Interest None None None Rent None Int./Div.

I. Income Gain Codes: (See Columns BI and D-I) 2. Value Codes ISeeColumnsClandD3) 3. Value Method Codes (See Column C2)

A -$1.000 or less F =$50.0~1 - $100.000 J =$15.0~O or less N $250.001 - $500.000 P3 $25.000.001-$50.000.000 Q =Appraisal U =Book Value

B =$1.001 - $2,500 G =$100.0~1 - $1.000.0~0 K =$15,001 - $50.000 O =$500.001 - $1,000,000 R =Cost (Real Estate Only) V Other

C =$2,501 - $5,000 HI =$1.000,0OI - $5.000.0OO L =$50.001 - $I00.000 P I =$ 1.000.001 - $5,000.000 p4 =More Ihan $50.000,000 S =As~ssmcnt W =Estimated

D =$5,001 - $15.000 H2 =More than $5.000.0~ M -$100.001 - $250.0OO P2 =$5,000,001 " $25.000.000 T =Cash Market

E =$15,001 - $50,000

FINANCIAL DISCLOSURE REPORT Page 6 of 8

Name of Person Reporting Frost, Gregory L.

Date of Report 05/09/2011

VII. INVESTMENTS and TRUSTS -income, va~ue~transacti~ns(~nc~udesth~se~fsp~useanddependentchi~dren;seepp.34~6~f~linginstructi~ns-)
~ NONE (No reportable income, assets, or
A. Description of Assets (including trust assets) Place "(X)" after each asset exempt from prior disclosure

transactions.)
C. Gross value at end of reporting period (1) (2) Value Value Code 2 Method (J-P) Code 3 (Q-W)
Transactions during reporting period

B. Income during reporting period (I) Amount Code I (A-H) 12) Type (e.g., div., rent, or int.)

(i)
Type (e.g., buy, sell, redemption)

(2)
Date mm/dd/yy

(3)
Value Code 2 (J-P)

(4)
Gain Code I (A-H) Identity of buyer/seller (if private transaction)

35.

Merrill Lynch- Bank Deposit Program

A A

[nt./Div. Int./Div.

J

T T

36. Merrill Lynch - Bank Deposit Program

I. Income Gain Codes: (See Columns B I and I)4 ) 2. Value Codes (See Columns C I and D3) 3. Value Method Codes (Sec Column C2)

A =$1,000 or less F =$50.001 - $100.000 J =$15.000 or less N =$250.001 - $500.000 P3 -$25.000,001 - $50.000.000 Q =Appraisal U =Book Value

B =$1.001 - $2,500 G -$ 100,001 - $1.000,000 K =$15.001 - $50.000 O =$500.001 - $1,000.000 R Cost (Real Estate Only) V -Other

C =$2,501 - $5,000 H I =$1.0OO,0~ I - $ 5,0(KI,OOO L =$ 50.001 - $ 100.000 PI -$1,000.001 - $5.000,000 P4 =More Ihan $50,000.000 S =Assessment W =Estimated

D =$5,001 - $15,000 H2 =More than $5,000.000 M =$100.001 - $250,000 P2 =$5,000.001 - $25,000.000 T =Cash Market

E =$15,001 -

FINANCIAL DISCLOSURE REPORT Page 7 of 8

Name of Person Reporting Frost, Gregory L,

Dale of Report 05/09/2011

VIII. ADDITIONAL INFORMATION OR EXPLANATIONS. (lndicate part of report.)
" "-~[" -~ f, .~i~i i~ purchased a capital improvements bond as members of Moundbuiiders Country Club and interest is being paid on the bond. On November 17, 2010, 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)

FINANCIAL DISCLOSURE REPORT Page 8 of 8 IX. CERTIFICATION.

Name of Person Reporting Frost, Gregory L.

Date of Report 05/09/2011

I certify that all information given above (including information pertaining to my spouse and minor or dependent children, if any) is accurate, true, and complete to the best of my kno~vledge and belief, and that any information not reported ~vas ~vithheld because it met applicable statutory provisions 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 in compliance with the provisions of 5 U.S.C. app. § 501 et. seq., 5 U.S.C. § 7353, and Judicial Conference regulations.

Signature: S/Gregory L. Frost
NOTE: ANY INDIVIDUAL WHO KNOWINGLY AND WILFULLY FALSIFIES OR FALLS TO FILE THIS REPORT MAY BE SUBJECT TO CIVIL AND CRIMINAL SANCTIONS (5 U.S.C. app. § 104)

Committee on Financial Disclosure Administrative Office of the United States Courts Suite 2-301 One Columbus Circle, N.E. Washington, D.C. 20544

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