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Legal Gde Independent Contr Vol 1 » (2nd ed)

Book cover image of Legal Gde Independent Contr Vol 1 by Robert W. Wood

Authors: Robert W. Wood
ISBN-13: 9780471135081, ISBN-10: 0471135089
Format: Hardcover
Publisher: Wolters Kluwer Law & Business
Date Published: December 1995
Edition: 2nd ed

Author Biography: Robert W. Wood

Book Synopsis

A complete reference source for determining independent contractor status vs. employee based upon federal and state laws, plus analysis of the industry-by-industry requirements and guidelines. In addition, the work includes sample agreements for a broad variety of industries. The text outlines the standards established for independent contractor status by the IRS, federal labor and employment laws, and state workers' compensation and unemployment compensation laws. In addition, the consequences of erroneous classification are discussed including tax considerations, pension and benefit considerations and tort liability. Sample documents are industry specific and include checklists of critical elements and information required.

	Preface
Ch. 1	Introduction	1
Ch. 2	Tax Considerations for Employers	17
Ch. 3	Determination of Employee Independent Contractor Status for Federal Tax Purposes	69
Ch. 4	Employer Liability for Misclassification and Irs Audits	285
Ch. 5	Independent Contractor Status Under Federal Labor and Employment Laws	321
Ch. 6	Pension and Employee Benefit Considerations	399
Ch. 7	Employer Liability for Torts of Employees and Independent Contractors	435
Ch. 8	Drafting Independent Contractor and Employment Agreements	469
App. A	IRS Employer's Tax Guide	487
App. B	A Road Map for Employment Tax Audits	515
App. C	Joint Committee on Taxation Report on Worker Classification	573
App. D	Independent Contractor or Employee? Training Materials	612
App. E	Treasury Regulations 31.3121(a)-1 and 31.3121	773
App. F	I.R.C. 6672	778
App. G	Treasury Regulation 301.6672-1	780
App. H	Revenue Ruling 87-41, 1987-1 C.B. 296	781
App. I	Form SS-8: Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding	796
App. J	Form 1096: Annual Summary and Transmittal of U.S. Information Returns - 1998	801
App. K	Form 1096: Annual Summary and Transmittal of U.S. Information Returns - 1999	805
	Table of Cases	809
	Table of Statutes and Administrative Announcements	829
	Index	839