Daniel S. Opperman

BP PLC — Int/Div

Bank Accounts "(H)"

First Merit Bank f/k/a Citizens Bank — Interest

Comerica Bank — Interest

Dow Chemical Credit Union — Interest

Members First Credit Union — Interest

Members First Credit Union — Interest

Members First Credit Union — Interest

E-Trade — Interest

Mermill Lynch — Interest

Raymond James — Interest

Certificates of Deposit "(H)"

Members First Credit Union — Interest

Dow Chemical Credit Union — Interest

Mayville State Bank — Interest

Municipal Bonds "(H)"

CLARKSTON MI Cnty Schls — Interest — Sold

FLORIDA STGOULT — Interest

GEORGIA ST GO ULT — Interest

LOUISIANA ST GO ULT BONDS — Interest

MARYLANDSTGOULT — Interest

MICHIGAN Drinking Wir, Rey — Interest

Muniyield Michigan Insured — Interest

Muniyield Michigan Insured — Interest

MICHIGAN ST Trunk Line — Interest

MINNESOTASTGOULT — Interest

NEW JERSEY STGOLLT — Interest

NEW MEXICOSTGO ULT — Interest

OAKLAND ONTY MI — Interest

OHIOSTGOULT — Interest — Sold (part)

OREGONSTGOULT — Interest

SAGINAW MI TWP — Interest — Buy

TEXASSTGOULT — Interest

Treasury Bills — Interest

WASHINGTON STGO ULT — Interest — Buy

WASHINGTON STGO ULT — Buy (add'l)

Real Estate “(H)"

Farmland, Millington, Michigan Acquired 04/13/89 for S70.000 — None

Life Insurance "(H)*

Farm Bureau Life Insurance — Interest

Stock and Certificates Held as Tenants By Entirety "(H)"

ATMOS Energy — Int/Div

Citizens Communications — Int/Div

Chevron Corporation — Int/Div

CMS Energy — Int/Div

The Dow Chemical Company — Int/Div

Great Plains Energy — Interest

Highwoods Property — Int/Div

News Corp — Int/Div

20th Century Fox — Int/Div

Northwestern Comp — Int/Div

XCEL Energy — Int/Div

Stocks and Bonds - Broker Account DSO and BLO "(H)"

Alhance Bernstemn Int'l Growth — Int/Div — Buy

Ameriprise Insured Money Market — Interest — Buy

Camden Property — Int/Div — Buy

Centrus Energy Corp. — None — Buy

Equity Commonwealth — Int/Div — Buy

Essex Property — Int/Div — Buy

First Industrial Realty — Int/Div — Buy

Five Star Quality Care Inc — None — Buy

Great Plains Energy — Int/Div — Buy

John Hancock Financial — None — Buy

Knightsbridge Shipping — Int/Div — Buy

Nordic American Tanker — Int/Div — Buy

Petroleum & Resources Corp. — Int/Div — Buy

Roval Dutch Shell PLC — Int/Div — Buy

Southern Company — Int/Div — Buy

TECO Energy Inc — Int/Div — Buy

Vomado Realty — Int/Div — Buy

Stocks and Certificates "(H)"

The Dow Chemical Company — Int/Div

Van Kampen Municipal Trust — Interest

Restricted Stock - The Dow Chemical Company — None

Restricted Stock - Isabella Bank Corporation — Int/Div

Stock Options "(H)"

The Dow Chemical Company — None

Limited Liability Company Units - SRO HY"

Opperman Consulting LLC — Int/Div

Rowley Family Properties, LLC — None

Stocks and Bonds - Broker Accounts IRA SRO "(tH)"

Actavis PLC — None — Sold (part)

Actavis PLC — Sold (part)

AO. Smith Corp. — Int/Div — Buy

Akamai Tech. Inc — Int/Div — Buy

Akamai Tech. Inc — Buy (add'l)

Allergan Inc — Int/Div — Buy

Allergan Inc — Buy (add'l)

Allergan Inc — Sold

American Tower Corp. — Int/Div — Buy

American Tower Corp. — Buy (add'l)

Apple Computer Inc — Int/Div

Biogen Idec Inc — None — Sold (part)

Carter's Inc — Int/Div — Buy

Celgene Corp. — None — Sold (part)

Celgene Corp. — Sold (part)

Celgene Corp. — Sold (part)

Celgene Corp. — Buy (add'l)

Celgene Corp. — Buy (add'l)

Cemer Corp. — None — Sold (part)

Cooper Companies — None — Buy

Cooper Companies — Buy (add'l)

Cooper Companies — Buy (add'l)

Cooper Companies — Sold (part)

Covance — None — Sold (part)

Covance — Buy (add'l)

Covance — Sold (part)

Covance — Sold

DIRECTV Class A — None — Buy (add'l)

DIRECTV Class A — Buy (add'l)

DIRECTV Class A — Sold

Dollar Tree Inc — None — Sold (part)

Dow Chemical Co — Int/Div

Ebay Inc — None — Sold

Edwards Lifesciences — None — Buy

Euronet Worldwide — None — Buy (add'l)

Euronet Worldwide — Sold (part)

FS Networks Inc — None — Buy

FS Networks Inc — Buy (add'l)

FS Networks Inc — Buy (add'l)

Gilead Sciences Inc — None — Buy (add'l)

Gilead Sciences Inc — Sold (part)

Gilead Sciences Inc — Sold (part)

Google Inc C1 A — None — Buy (add'l)

Google Inc C1 A — Sold (part)

Halliburton Co. — Int/Div — Buy

Halliburton Co. — Buy (add'l)

Halliburton Co. — Buy (add'l)

Halliburton Co. — Sold (part)

Halliburton Co. — Sold

Henry Schein — None

Numina Inc — None — Sold (part)

Numina Inc — Sold (part)

Numina Inc — Buy (add'l)

iShares S&P 100 — Int/Div

MWI Vetermary Supply — None — Sold

Neogen Corp. — None — Sold

Oceaneering Int'l — Int/Div — Buy (add'l)

Oceaneering Int'l — Sold (part)

Oceaneering Int'l — Sold

Ommcell Inc — None — Buy

Ommcell Inc — Buy (add'l)

O'Reilly Automotive Inc — None — Buy (add'l)

O'Reilly Automotive Inc — Sold (part)

PetSmart — Int/Div — Sold

Qualcomm Inc — Int/Div — Buy (add'l)

Qualcomm Inc — Sold

RBC Money Market — Interest

Signature Bank NY — None — Sold (part)

Starbucks — Int/Div — Buy (add'l)

Starbucks — Sold (part)

Starbucks — Buy (add'l)

Stericycle Inc — None

VCA Antech Inc — None — Buy

VCA Antech Inc — Buy (add'l)

Wright Express Comp. a/k/a WEX Inc — None — Buy (add'l)

Wright Express Comp. a/k/a WEX Inc — Sold (part)

Stocks and Bonds - Broker Accounts IRA DSO "(HY

Actavis PLC — None — Sold (part)

Akamai Tech Inc — None — Buy

Akamai Tech Inc — Buy (add'l)

ALLERGAN INC. - Bond — Interest

Allergan Inc. - Stock — Int/Div — Buy

Allergan Inc. - Stock — Buy (add'l)

Allergan Inc. - Stock — Sold

AO. Smith Corp. — Int/Div — Buy

American Tower Corp. — Int/Div — Buy

American Tower Corp. — Buy (add'l)

Biogen Idec Inc — None — Sold (part)

Biogen Idec Inc — Buy (add'l)

Biogen Idec Inc — Sold (part)

Biogen Idec Inc — Buy (add'l)

BOEING CAP CORP. BONDS — Interest — Sold

Carter's Inc — Int/Div — Buy

Celgene Corp. — None — Sold (part)

Celgene Corp. — Buy (add'l)

Cemer Corp. — None — Sold (part)

Cemer Corp. — Sold (part)

Cooper Companies — None — Buy

Cooper Companies — Buy (add'l)

Cooper Companies — Buy (add'l)

Cooper Companies — Sold (part)

Covance Inc — None — Sold (part)

Covance Inc — Buy (add'l)

Covance Inc — Sold (part)

Covance Inc — Sold

DIRECTV Class A — None — Buy (add'l)

DIRECTV Class A — Buy (add'l)

DIRECTV Class A — Sold

Dollar Tree Inc — None — Sold (part)

Dreyfus Money Market — Interest

Ebay Inc — None — Sold

Edwards Lifesciences — None — Buy

Euronet Worldwide Inc — None — Buy (add'l)

Euronet Worldwide Inc — Sold (part)

FS Network — None — Buy

FS Network — Buy (add'l)

FS Network — Buy (add'l)

Gilead Sciences Inc — None — Buy (add'l)

Gilead Sciences Inc — Sold (part)

Gilead Sciences Inc — Buy (add'l)

Google Inc. C1 A — None — prt)

Halliburton Co — None — Buy

Halliburton Co — Buy (add'l)

Halliburton Co — Buy (add'l)

Halliburton Co — Sold (part)

Halliburton Co — Sold

Henry Schein — None

Numina Inc — None — Sold (part)

INTEL CORP — Interest

iShares S&P 100 — Int/Div

MCDONALD'S CORP. BONDS — Interest

MWI Vetermary Supply — None — Sold

Neogen Corp. — None — Sold

OCCIDENTAL PETROLELM — Interest

Oceaneering Int'l — Int/Div — Buy (add'l)

Oceaneering Int'l — Sold (part)

Oceaneering Int'l — Sold

Ommicell Inc — None — Buy

Ommicell Inc — Buy (add'l)

O'Reilly Automotive Inc — None — Sold (part)

Petsmart — Int/Div — Sold

PROCTOR & GAMBLE CO. BONDS — Interest

Qualcomm Inc — Int/Div — Buy (add'l)

Qualcomm Inc — Sold

Starbucks Corp. — Int/Div — Sold (part)

Starbucks Corp. — Buy (add'l)

Stericycle — None

VCA Antech Inc — None — Buy

VCA Antech Inc — Buy (add'l)

WEYERHAEUSER CO. — Int/Div

Wright Express Corp. a/k/a WEX Inc — None — Buy (add'l)

Wright Express Corp. a/k/a WEX Inc — Sold (part)

YUM! BRANDS INC — Int/Div

Broker Account - DSO and SRO “(H)"

Abbout Lab — Int/Div — Buy

Abbout Lab — Buy (add'l)

Accenture LTD CI A — Int/Div — Sold (part)

Actavis Inc — None — Sold (part)

American Tower Corp. — Int/Div — Sold

Apple Computer Inc — Int/Div — Buy (add'l)

Apple Computer Inc — Sold (part)

Apple Computer Inc — Buy (add'l)

ARM Hides PLC — Int/Div — Sold (part)

Avago Technologies Lid. — Int/Div — Sold (part)

Avago Technologies Lid. — Sold (part)

Avago Technologies Lid. — Sold

Baxter Int'l Inc — Int/Div — Sold

Becton Dickinson — Int/Div

Boeing Co. — Int/Div — Buy (add'l)

Boeing Co. — Sold

Bristow Group — Int/Div — Sold

Canadian Nat'l Railway — Int/Div — Sold (part)

Cemer Corp. — None

Check Point Software — None

Chevron Texaco Comp. — Int/Div

Chicago Bridge & Iron NY — Int/Div — Sold (part)

Chicago Bridge & Iron NY — Sold

Comcast Corp — Int/Div — Sold

Companhia Brasiteira-SP PRF — Int/Div — Sold

Core Labs — Int/Div — Sold (part)

Core Labs — Sold (part)

Core Labs — Sold (part)

Core Labs — Sold

Costco Wholesale — Int/Div — Buy

CVS Comp. — Int/Div — Buy (add'l)

Diageo PLC ADR — Int/Div — Sold

Eaton — Int/Div — Sold

Ebay Inc — None — Sold

Enerplus Resources Fund — Int/Div — Sold

Enterprise Prod — Int/Div

Exxon Mobil Corp — Int/Div — Buy (add'l)

Exxon Mobil Corp — Sold

Fomento Eco Mexicano — Int/Div — Sold

General Dynamics — Int/Div

Gilead Sciences Inc — None — Buy (add'l)

Gilead Sciences Inc — Sold (part)

Google — None — Buy (add'l)

Hershey Co — Int/Div — Sold

Home Depot Inc — Int/Div — Buy (add'l)

Hormel Foods Corp. — Int/Div

lexi Bank — Int/Div — Buy

lexi Bank — Buy (add'l)

Isabella Bank Corporation — Int/Div

iShares ¥ ISE/China 25 — Int/Div — Buy (add'l)

iShares ¥ ISE/China 25 — Buy (add'l)

iShares MCSI EAFE — Int/Div — Sold (part)

iShares MCSI EAFE — Sold (part)

iShares MCSI EAFE — Buy (add'l)

iShares MSCI Emerging — Int/Div — Buy

iShares MSCI Emerging — Buy (add'l)

iShares MSCI Emerging — Buy (add'l)

iShares MSCI Emerging — Sold

iShares MSCI EU Financial — Int/Div — Sold (part)

iShares MSCI EU Financial — Sold (part)

Japan Index — Int/Div — Sold (part)

Johnson & Johnson — Int/Div — Buy (add'l)

Kinder Morgan Energy Partners — Int/Div — Sold

Kraft Foods Inc — Int/Div — Buy

Kraft Foods Inc — Sold

Luxottica Group A — Int/Div — Sold

March & McLennan — Int/Div — Buy

McKesson Comp — Int/Div — Sold (part)

McKesson Comp — Sold (part)

McKesson Comp — Buy (add'l)

McDonald's Corp. — Int/Div — Sold

Mead Johnson Nutrition Co — Int/Div — Buy

Merck & Co. Inc — Int/Div — Buy

Microsoft Corp — Int/Div — Buy (add'l)

Mondelez International — Int/Div

NICE Systems Ltd — Int/Div — Sold (part)

NICE Systems Ltd — Sold

Nike Inc — Int/Div — Buy (add'l)

Nippon Tel & Tel ADR — Int/Div — Buy

Nippon Tel & Tel ADR — Buy (add'l)

Nippon Tel & Tel ADR — Sold

Novo-Nordisk ADR — Int/Div

Ommcom Group Inc — Int/Div

Oneok Partners LP — Int/Div

Open Text Corp — Int/Div — Buy (add'l)

Oracle Corp. — Int/Div

Pepsico Inc — Int/Div — Buy

Perigo Co. — Int/Div — Sold

Praxair Inc — Int/Div — Sold

Qualcomm Inc — Int/Div — Sold

Reins Grp of America — Int/Div — Buy

Reins Grp of America — Buy (add'l)

Rentech Nitrogen Partners — Int/Div — Sold

Republic Services — Int/Div — Buy

Republic Services — Buy (add'l)

Roche Holdings LTD — Int/Div — Sold (part)

Roche Holdings LTD — Buy (add'l)

Ross Stores — Int/Div — Sold (part)

Ross Stores — Buy (add'l)

S&P S00 Trust — Int/Div

SAP AG ADR wk/a SAP Aktiengesellschaft — Int/Div — Sold

Schlumberger Ltd — Int/Div — Sold (part)

Shire LTD-ADR — Int/Div — Sold (part)

Shire LTD-ADR — Sold

Stryker Corp — Int/Div — Buy

R*3] — Buy (add'l)

Svenska Cellulosa — Int/Div — Buy

Svenska Cellulosa — Sold

T Rowe Price Group — Int/Div — Buy

T Rowe Price Group — Sold

Tarwan Semiconductor — Int/Div — Buy

Tarwan Semiconductor — Buy (add'l)

Tarwan Semiconductor — Buy (add'l)

Tata Motors Ltd — Int/Div — Buy

Tata Motors Ltd — Buy (add'l)

Tata Motors Ltd — Buy (add'l)

Teekay Offshore — Int/Div

TELUS Corp. — Int/Div — Buy

TELUS Corp. — Buy (add'l)

REN] — Sold

Toronto-Dominion Bank — Int/Div — Sold (part)

Total SA ADR — Int/Div — Sold (part)

Total SA ADR — Sold

Total System Services, Inc — Int/Div — Sold

Towers Watson & Co. — Int/Div — Buy

Towers Watson & Co. — Sold

Unilever NV — Int/Div — Sold

UnitedHealth Group — Int/Div — Buy

UnitedHealth Group — Buy (add'l)

Union Pacific Corp. — Int/Div

United Technologies — Int/Div — Buy (add'l)

United Technologies — Sold (part)

United Technologies — Sold (part)

Verizon — Int/Div — Sold (part)

Visa Inc — Int/Div — Buy

Wal-Mart Stores Inc — Int/Div — Sold (part)

West Pharmaceutical Services — Int/Div — Buy

Wisconsin Energy — Int/Div — Buy

Wisconsin Energy — Buy (add'l)

Wisdom Tree Japan — Int/Div — Buy

Wisdom Tree Japan — Buy (add'l)

Wisdom Tree Japan — Buy (add'l)

Retirement Funds “(H)"

ABBVIE Inc. — Int/Div — Sold

Abbott Labs — Int/Div

ALPS ETF — Int/Div — Buy

Analog Devices — Int/Div — Buy

BP Prudhoe — Int/Div

Bristol Myers — Int/Div — Sold (part)

Caterpillar Inc — Int/Div — Sold

Chesapeake Ltils Corporation — Int/Div

Cisco Systems — Int/Div — Sold

Citadel Broadcasting Corporation — None

Clearbridge Energy MLP — Int/Div

Cleco Corporation New — Int/Div — Sold (part)

Cleco Corporation New — Sold

Cliffs Natural Resources — Int/Div — Sold

CM Finance — Int/Div — Buy

Conagra — Int/Div — Sold

Consolidated Edison — Int/Div — Sold (part)

Consolidated Water Company — Int/Div — Sold

Covanta — Int/Div — Buy

Covanta — Buy (add'l)

Covanta — Buy (add'l)

Dine Equity — Int/Div — Buy

Disney Walt Company Com Disney — Int/Div

Dominion Res Incorporated — Int/Div — Sold (part)

Dreyfus Treas Prime Cash — Int/Div

Exxon Mobil « IRA — Int/Div

First Trust Health — Int/Div — Buy

Fidus Investment — Int/Div — Buy

Freeport-McMoran — Int/Div — Buy

Getty Realty — Int/Div

Gov. Properties Income Trust — Int/Div — Buy (add'l)

Haynard Health — Int/Div — Buy

Healthcare Rlty Tr Reit — Int/Div

Heritage Cash Trust — Interest

Integrys — Int/Div — Sold

International Paper Co — Int/Div — Buy (add'l)

Johnson & Johnson — Int/Div — Buy

Johnson Controls — Int/Div — Buy

Johnson Controls — Sold

J.P. Morgan Certificate of Deposit — None

Kimberly Clark — Int/Div

Kinder Morgan — Int/Div — Buy (add'l)

Knightsbridge Tankers Limited — Int/Div

Lmcoln National — Int/Div — Buy

Linco LLC — Int/Div — Buy (add'l)

Marathon Oil — Int/Div — Buy

Merck & Co. — Int/Div — Sold (part)

Nationwide Health Pptys; Merged with Ventas — Int/Div

Nike — Int/Div — Buy

Nike — Buy (add'l)

Nike — Sold (part)

Nisource Incorporated — Int/Div — Sold

Occidental Petroleum — Int/Div

Paychex, Inc — Int/Div

Petroleum & Res Corporation — Int/Div

Phillips 66 — Int/Div

Plum Creek Timber Co — Int/Div

Raymond James Bank Deposit Program — Interest

Rayonier Incorp — Int/Div — Buy

Rayonier Incorp — Sold (part)

Rayonier Incorp — Sold

Realty Income Corp. — Int/Div

S&P S00 Trust — Int/Div

Ship Finance International — Int/Div

Southern Company — Int/Div

SPDR Gold Trust — None — Sold

SPDR Tech — Int/Div — Buy

Spectra Energy — Int/Div

St. Jude Medical — Int/Div — Buy

STAG Industrial — Int/Div — Buy

STAG Industrial — Buy (add'l)

Starbucks — Int/Div — Buy

Stryker Corporation — Int/Div — Buy

Teco Energy Incorporated — Int/Div — Sold

Teekay Offshore — Int/Div

Tortoise Energy — Int/Div

T. Rowe Price - Latin America - IRA — Int/Div

United Tech — Int/Div — Buy

Vanguard Group - Energy Fund — Int/Div

Waste Management — Int/Div

Wells Fargo Certificate of Deposit — None

Weverhauser — Int/Div — Buy

Wisdom Tree — Int/Div — Sold

Dow Chemical Retirement Health Care ASSOC, — None

Dow Chemical Elective Deferral Plan — None

Freeland State Bank - Certificate of Deposit “IRA — Int/Div

YUM. Inc — None

Auto Owners Insurance - Annuity — Interest

SEP-IRA «SRO "(H)"

BNY Deposit — Interest

Health Care Select — Int/Div

iShares MSCS Africa ETF — Int/Div — Buy

iShares MSCS Africa ETF — Buy (add'l)

iShares MSC1 EAFE — Int/Div — Buy (add'l)

iShares MSC1 EAFE — Sold (part)

iShares MSC1 Emerging Mkts — Int/Div — Buy (add'l)

iShares MSC1 Emerging Mkts — Buy (add'l)

iShares MSC1 Emerging Mkts — Buy (add'l)

iShares S&P S00 Growth Index — Int/Div — Buy (add'l)

iShares S&P S00 Growth Index — Buy (add'l)

iShares S&P S00 Growth Index — Buy (add'l)

iShares S&P S00 Val — Int/Div — Buy

iShares S&P S00 Val — Buy (add'l)

iShares Russell 1000 — Int/Div — Sold (part)

iShares Russell 1000 — Sold (part)

iShares Russell 1000 — Buy (add'l)

iShares Russell 1000 — Sold (part)

iShares Russell 2000 — Int/Div — Buy (add'l)

iShares Russell 2000 — Buy (add'l)

iShares Russell 2000 — Sold (part)

iShares Russell 2000 — Sold (part)

Japan Index (ETF) — Int/Div — Buy (add'l)

Japan Index (ETF) — Sold (part)

Japan Index (ETF) — Sold

NASDAQ 100 Index — Int/Div — Buy

NASDAQ 100 Index — Sold

SPDR Gold Trust — None — Sold

Wisdom Tree India Earnings Fund — Int/Div — Buy

Wisdom Tree India Earnings Fund — Buy (add'l)

Wisdom Tree India Earnings Fund — Buy (add'l)

Wisdom Tree Japan — Int/Div — Buy

Board of Directors Member, Midland Center for the Arts

Board Member, College of Arts and Sciences, Lastern Michigan University

Member, Bankruptcy Appellate Panel

Reimbursement — American Bankruptcy Institute — 0612/14 - (6/15/14 — Lake Geneva, WI — Seminar — Transportation and Lodging

Reimbursement — Federal Bar Association — 07/31/14 - 08/02/14 — Harbor Springs, MI — Seminar — Transportation and Lodging

Reimbursement — RNR SN AA Institute Veteran's Day Consumer Conference

Spouse's income — 2014 — The Dow Chemical Company - Salary and Bonus; Severance Benefits

Spouse's income — 2014 — The Dow Chemical Company - Pension

Spouse's income — 2014 — Opperman Consulting LLC - Earnings

Spouse's income — 2014 — Orrick, Herrington & Satcliffle, LLP. - Consultant Fees

Spouse's income — 2014 — Isabella Bank Corporation - Director Fees

Spouse's income — 2014 — West Wing Writers - Consultant Fees