Resources
Employee/Independent Contractor
ERISA Definition of Employee
Self-Employed Person Rules
Rev. Rul. 87-41
Key Regulations on Definition of Employee
Section 530, Revenue Act of 1978
Audit Guidelines on Employee/Independent Contractor
Technical Advice Memorandum on Excluding Workers
Employee Leasing
Employee Leasing Code Sections (414(n)
Notice 84-11
Rev. Proc. 2002-21
Controlled Groups/Common Control
Controlled Group Code Provisions (414(b), 1563)
Controlled Group Regulations
Common Control Rules (414(c))
Table Comparing Controlled Group and Common Control Rules
IRC 410(b)(6)(C) Free Pass
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Code and Regulations
Affiliated Service Groups and Related Attribution Rules
Affiliated Service Group Code Section (414(m))
Proposed ASG Regulations
IRC 318 (HCE/ASG Attribution)
318 Regulations
Related Party Rules (267, 707)
Multiple Employer Plan Rules (413(c))
DOL Regulations on Counting Service
