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About the Teleseminar
As employers seek to outsource a greater share of their work to independent contractors or other firms, they hope to avoid certain tax, health care and employment law obligations. If a worker is properly classified as an independent contractor for tax law purposes, an employer is relieved of certain employment tax liability and may not, under the new health care law, have to provide certain health care benefits. Similarly, if a worker is properly classified as an independent contractor for employment law purposes, employers may not have the same measure of liability for contractor violations of EEO and other laws as for employees. However, the benefits under tax and employment law are not as categorical as widely believed. This program will discuss how federal tax and employment law classify workers as employees or independent contractors and the practical implications of that classification for tax obligations, health care benefits, and EEO violations.
- Understanding tax liability and employment law liability of characterizing workers as contractors versus employees
- Tax factors to determine whether a worker is a contractor v. an employee
- Tax liability and withholding obligations of employers depending on the classification
- New health care law and fringe benefit obligations for employees and contractors
- Employment law factors to determine a worker is a contractor v. employee
- Employer liability for EEO and discrimination violations committed by contractors
About the Speakers
Alson R. Martin is a partner in the Overland Park, Kansas office of Lathrop and Gage, LLP, where he has a national practice focusing on business law, taxation, health care, and retirement plans. He is a Fellow of the American College of Tax Counsel and the American College of Employee Benefits Counsel. Mr. Martin is the author of "Limited Liability Companies and Partnerships" and the co-author of "Kansas Corporation Law & Practice (Including Tax Aspects)." He is the president and a director of the Small Business Council of America. Mr. Martin received his B.A., with highest distinction, from the University of Kansas, and his J.D. and LL.M. from New York University School of Law.
Carol R. Miaskoff is an Assistant Legal Counsel at the U.S. Equal Employment Opportunity Commission in Washington, D.C., where she has played a central role in addressing new labor and employment legislation from the EEOC perspective, including various aspects of the Health Insurance Portability and Accountability Act (HIPAA) and the Family and Medical Leave Act (FMLA). She is an author of the law review article “Coverage of Psychiatric Disorders Under the Americans with Disabilities Act,” with Peggy R. Mastroianni. Ms. Miaskoff is a graduate of Harvard University and The George Washington University National Law Center.
Mandatory MCLE Credit Hours
This seminar qualifies for 1.0 MCLE Credit Hour, including up to1.0 Employment & Labor Law Specialty Credit Hour. (Tentative)