1. Unintended Employees – Avoiding Unintended Employment Relationships with Contractors and Franchisees Presented by: Joshua A. Hawks-Ladds, Esquire November 19, 2009 www.pullcom.com

7. IRS Factors The Relationship of Employer and Employee Exists When the Person for Whom Services are Performed has the Right to Control and Direct the Individual who Performs the Services, not Only as to the Result to be Accomplished by the Work but Also as to the Details and Means by Which That Result is Accomplished Behavioral Control Type of Relationship Between the Parties Financial Control

10. Single Employer Analysis A Single Employer Relationship Exists When Two Nominally Separate Entities are Actually Part of a Single Integrated Enterprise so That, for all Purposes, There is in Fact Only a Single Employer The Single Employer Standard is Applicable if the Separate Corporations are not What They Appear to be, That They are but Divisions or Departments of a Single Enterprise. Single Employer Analysis Interrelated Operations Common Management Centralized Control of Labor Relations Common Ownership

12. Joint Employer Analysis Hallmark of Joint Employer Status: Immediate Control over Employees Two Separate Business Entities Can Be Held Liable for Workplace Discrimination If Both Simultaneously Exercise Control Over the Same Workforce or Employee. Hiring & Firing Participated in Collective Bargaining Process Maintain Records; Handle Pay Roll; Provide Insurance Directly Supervised Employees Directly Administered Discipline Employee’s Burden to Show Both Companies

16. ABC Test Massachusetts Trilogy Unemployment Compensation Boston Bicycle Couriers, Inc. v. Deputy Director of the Division of Employment and Training 2002 Athol Daily News v. Board of Review of the Division of Unemployment Assistance 2003 Coverall North America, Inc. v. Commissioner of the Division of Unemployment Assistance 2006

21. Joshua A. Hawks-Ladds Pullman & Comley, LLC 90 State House Square Hartford CT 06103 (860) 541-3306 [email_address] Bridgeport Hartford Stamford White Plains www.pullcom.com