I admit I was among the scores of franchise lawyers whose blood pressure skyrocketed with passage of California’s AB 5. If a Franchise Agreement establishes an independent contractor relationship between franchisor and franchisee, will the A-B-C test render the franchisor the employer of the franchisee? And if that’s the case, how is the franchisor

Contributed by Elizabeth D. Sigety and Michael S. Goodman


The tax compromise law between the Obama Administration and Republican Leadership in Congress, officially known as the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, signed into law on Dec. 18, 2010, contains a provision providing a 100 percent exemption for