01/01/2008
Do you have an employee who works under an employment contract? Does the contract provide you with enough flexibility? For example, have you tied your hands when it comes to work assignments or to whom the employee reports? Is there a mechanism for early termination for cause or other economic reasons? Don’t let the complexities of contract law trip you up …
12/30/2007
Rev. Rul. 87-41 1987-1 C.B. 296. Internal Revenue Service Revenue Ruling EMPLOYMENT STATUS UNDER SECTION 530(D) OF THE REVENUE ACT OF 1978 Published: 1987 Section 3121.-Definitions, 26 CFR 31.3121(d)-1: Who are employees. (Also Sections 3306, 3401; 31.3306(i)-1, 31.3401(c)-1.) Employment status under section 530(d) of the Revenue Act of 1978. Guidelines are set forth for determining […]