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Highlights from the June 2011 Issue

Consultant to Foreign Employer Held Employee While Treated as a Statuatory IC
When a U.S. citizen performs services for a foreign employer, special tax rules apply that can produce counterintuitive results.  A recent decision by the U.S. Tax Court provides an example of this phenomenon, where an individual was treated as self-employed for federal employment-tax purposes but ...
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Security Guards Held Employees under FLS
In a recent decision illustrating the risks of converting employees to independent contractors, a private security firm was held to be the employer for purposes of the Fair Labor Standards Act (“FLSA”) of security guards whom the firm had once employed but subsequently converted to ...
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Bakery Avoids Vicarious Liability Associated with Distributor
The relationship between a bakery and a distributor of the bakery’s goods has long been a source of controversy. The Internal Revenue Code and most state statutes contain specific provisions dictating the status of a distributor of bakery products. These statutes do not determine a distributor’s status in other contexts, however, such as tort law. A recent decision illustrates how a bakery can ...
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Firm Avoids Worker’s Compensation Liability for Injured IC
Firms that do business with independent contractors generally increase their regulatory risks when they offer the independent contractors ancillary services.  A recent decision illustrates how individuals can draw inappropriate inferences from a firm offering a training program. While the firm in this case ultimately avoided liability, the firm nonetheless was ...
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