Owner-Operator Model Under Attack - transportation law：攻击运输法下的业主经营模式.ppt

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Owner-Operator Model Under Attack - transportation law：攻击运输法下的业主经营模式.ppt

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Owner-Operator Model Under Attack - transportation law：攻击运输法下的业主经营模式

The Owner-Operator ModelIs Under Attack 2009 Partners in Business Retention Forum Webinar Series October 8, 2009 – Henry E. Seaton, Esq. Elements of Success Success is traditionally based on: Truth-in-leasing Federal tax treatment as 1099 independent contractors State worker’s compensation exemption No unemployment compensation taxes Truth-in-Leasing Applies to “wet lease” equipment with driver over 10,001 gross vehicle weight Refer to 49 CFR 376 and Protecting Motor Carrier Interests in Contracts, Chapter 4 Carrier required to: Placard Insurance Safety Pay and escrow Exclusive dominion and control Source of OOIDA suits/self-help (49 USC 14704) independent contractors Control requirements do not count against you in classification dispute - 376.12(c)(4) Classification for Federal Tax Purposes Benefits of classification: Paid on 1099 Owner-operator is sole proprietor, Sub-S or LLC, free from Americans with Disabilities Act, Family Medical Leave Act, Age Discrimination in Employment Act, National Labor Relations Act No Social Security withholding – owner-operator gets lower self-employment tax No withholding – owner-operator gets deductions and estimates The Classification Standard 20 point control test – Rev. Ruling 87-41 (see PMCIC Chapter 5) Most do not apply – for construction industry Separate trade or business, training, method of payment, set hours Significant investment Realization of profit or loss making services available to general public et al. At risk analysis: Investment Avoid guarantees or revenue caps Safe Harbor Provision – Section 530 of IRS Code Consistent with industry practices Pay records consistent with independent contractor treatment Clear distinction in owner-operator and company employees Requirements for § 530 Safe Harbor Treatment Must give 1099 Cannot switch from employee to owner-operator Cannot treat employee and owner-operator the same Must meet industry standards Follow case precedent Good faith Lease-to-Own Applied in North Ame