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Partner Compensation: Partners as Employees?

01.06.2017

Historically, Internal Revenue Service (“IRS”) enforcement regarding misclassifying partners as employees has been relatively lax. Recent guidance focused on this issue, however, may signal that the IRS will more actively enforce the rule that an individual may not be both an employee and a partner of the same entity. This article by Jeff Schaffart and Josh Norton discusses the implications of this guidance.

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