Appeal of Kaplan

The petitioner, Andrew J. Kaplan, appeals a decision of the appeal tribunal (tribunal) as affirmed by the appellate board, of the New Hampshire Department of Employment Security (DES) denying him unemployment benefits. See RSA282-A:32,1(e) (Supp. 2005). We affirm.

The record supports the following facts. In March 1984, Kaplan co-founded Kinderworks Corporation (Kinderworks). Kaplan handled some of its marketing and sales and invested $45,000 of his own funds in the corporation. He also served as a salaried president, chief executive officer and, at the end of the corporation’s existence, was…