id	sid	tid	token	lemma	pos
inlawrev-21502	1	1	misclassification	misclassification	NOUN
inlawrev-21502	1	2	of	of	ADP
inlawrev-21502	1	3	employees	employee	NOUN
inlawrev-21502	1	4	as	as	ADP
inlawrev-21502	1	5	independent	independent	ADJ
inlawrev-21502	1	6	contractors	contractor	NOUN
inlawrev-21502	1	7	in	in	ADP
inlawrev-21502	1	8	indiana	indiana	PROPN
inlawrev-21502	1	9	:	:	PUNCT
inlawrev-21502	1	10	a	a	DET
inlawrev-21502	1	11	state	state	NOUN
inlawrev-21502	1	12	legislative	legislative	ADJ
inlawrev-21502	1	13	solution	solution	NOUN
inlawrev-21502	1	14	john	john	PROPN
inlawrev-21502	1	15	d	d	PROPN
inlawrev-21502	1	16	eross	eross	PROPN
inlawrev-21502	2	1	jr	jr	PROPN
inlawrev-21502	2	2	.	.	PUNCT
inlawrev-21502	2	3	*	*	PUNCT
inlawrev-21502	2	4	introduction	introduction	NOUN
inlawrev-21502	2	5	m	m	VERB
inlawrev-21502	2	6	ost	ost	ADJ
inlawrev-21502	2	7	workers	worker	NOUN
inlawrev-21502	2	8	in	in	ADP
inlawrev-21502	2	9	the	the	DET
inlawrev-21502	2	10	united	united	PROPN
inlawrev-21502	2	11	states	states	PROPN
inlawrev-21502	2	12	are	be	AUX
inlawrev-21502	2	13	under	under	ADP
inlawrev-21502	2	14	the	the	DET
inlawrev-21502	2	15	assumption	assumption	NOUN
inlawrev-21502	2	16	that	that	SCONJ
inlawrev-21502	2	17	the	the	DET
inlawrev-21502	2	18	nation	nation	NOUN
inlawrev-21502	2	19	’s	’s	PART
inlawrev-21502	2	20	many	many	ADJ
inlawrev-21502	2	21	employment	employment	NOUN
inlawrev-21502	2	22	laws	law	NOUN
inlawrev-21502	2	23	protect	protect	VERB
inlawrev-21502	2	24	them	they	PRON
inlawrev-21502	2	25	.	.	PUNCT
inlawrev-21502	3	1	unfortunately	unfortunately	ADV
inlawrev-21502	3	2	,	,	PUNCT
inlawrev-21502	3	3	for	for	ADP
inlawrev-21502	3	4	millions	million	NOUN
inlawrev-21502	3	5	of1	of1	ADJ
inlawrev-21502	3	6	misclassified	misclassifie	VERB
inlawrev-21502	3	7	workers	worker	NOUN
inlawrev-21502	3	8	these	these	DET
inlawrev-21502	3	9	assumptions	assumption	NOUN
inlawrev-21502	3	10	are	be	AUX
inlawrev-21502	3	11	misplaced	misplace	VERB
inlawrev-21502	3	12	.	.	PUNCT
inlawrev-21502	4	1	w	w	NOUN
inlawrev-21502	4	2	hat	hat	NOUN
inlawrev-21502	4	3	many	many	ADJ
inlawrev-21502	4	4	fail	fail	VERB
inlawrev-21502	4	5	to	to	PART
inlawrev-21502	4	6	realize2	realize2	ADV
inlawrev-21502	4	7	is	be	AUX
inlawrev-21502	4	8	that	that	DET
inlawrev-21502	4	9	employment	employment	NOUN
inlawrev-21502	4	10	“	"	PUNCT
inlawrev-21502	4	11	protections	protection	NOUN
inlawrev-21502	4	12	are	be	AUX
inlawrev-21502	4	13	directly	directly	ADV
inlawrev-21502	4	14	linked	link	VERB
inlawrev-21502	4	15	to	to	ADP
inlawrev-21502	4	16	their	their	PRON
inlawrev-21502	4	17	status	status	NOUN
inlawrev-21502	4	18	as	as	ADP
inlawrev-21502	4	19	‘	'	PUNCT
inlawrev-21502	4	20	employees	employee	NOUN
inlawrev-21502	4	21	.	.	PUNCT
inlawrev-21502	4	22	’	'	PUNCT
inlawrev-21502	4	23	”	"	PUNCT
inlawrev-21502	5	1	a	a	DET
inlawrev-21502	5	2	simple	simple	ADJ
inlawrev-21502	5	3	classification	classification	NOUN
inlawrev-21502	5	4	as	as	ADP
inlawrev-21502	5	5	an	an	DET
inlawrev-21502	5	6	“	"	PUNCT
inlawrev-21502	5	7	independent	independent	ADJ
inlawrev-21502	5	8	contractor	contractor	NOUN
inlawrev-21502	5	9	”	"	PUNCT
inlawrev-21502	5	10	means	mean	VERB
inlawrev-21502	5	11	that3	that3	NOUN
inlawrev-21502	5	12	an	an	DET
inlawrev-21502	5	13	individual	individual	NOUN
inlawrev-21502	5	14	is	be	AUX
inlawrev-21502	5	15	not	not	PART
inlawrev-21502	5	16	entitled	entitle	VERB
inlawrev-21502	5	17	to	to	ADP
inlawrev-21502	5	18	fundamental	fundamental	ADJ
inlawrev-21502	5	19	workforce	workforce	NOUN
inlawrev-21502	5	20	protection	protection	NOUN
inlawrev-21502	5	21	laws	law	NOUN
inlawrev-21502	5	22	like	like	ADP
inlawrev-21502	5	23	the	the	DET
inlawrev-21502	5	24	fair	fair	ADJ
inlawrev-21502	5	25	labor	labor	NOUN
inlawrev-21502	5	26	standards	standard	NOUN
inlawrev-21502	5	27	act	act	VERB
inlawrev-21502	5	28	(	(	PUNCT
inlawrev-21502	5	29	“	"	PUNCT
inlawrev-21502	5	30	flsa	flsa	PROPN
inlawrev-21502	5	31	”	"	PUNCT
inlawrev-21502	5	32	)	)	PUNCT
inlawrev-21502	5	33	of	of	ADP
inlawrev-21502	5	34	1938	1938	NUM
inlawrev-21502	5	35	,	,	PUNCT
inlawrev-21502	5	36	the	the	DET
inlawrev-21502	5	37	americans	americans	PROPN
inlawrev-21502	5	38	with	with	ADP
inlawrev-21502	5	39	disabilities	disability	NOUN
inlawrev-21502	5	40	act4	act4	PROPN
inlawrev-21502	5	41	of	of	ADP
inlawrev-21502	5	42	1990	1990	NUM
inlawrev-21502	5	43	,	,	PUNCT
inlawrev-21502	5	44	the	the	DET
inlawrev-21502	5	45	age	age	NOUN
inlawrev-21502	5	46	discrimination	discrimination	NOUN
inlawrev-21502	5	47	in	in	ADP
inlawrev-21502	5	48	employment	employment	NOUN
inlawrev-21502	5	49	act	act	NOUN
inlawrev-21502	5	50	of	of	ADP
inlawrev-21502	5	51	1967	1967	NUM
inlawrev-21502	5	52	,	,	PUNCT
inlawrev-21502	5	53	the	the	DET
inlawrev-21502	5	54	family	family	NOUN
inlawrev-21502	5	55	and5	and5	NOUN
inlawrev-21502	5	56	6	6	NUM
inlawrev-21502	5	57	m	m	PROPN
inlawrev-21502	5	58	edical	edical	ADJ
inlawrev-21502	5	59	leave	leave	NOUN
inlawrev-21502	5	60	act	act	NOUN
inlawrev-21502	5	61	of	of	ADP
inlawrev-21502	5	62	1993	1993	NUM
inlawrev-21502	5	63	,	,	PUNCT
inlawrev-21502	5	64	or	or	CCONJ
inlawrev-21502	5	65	the	the	DET
inlawrev-21502	5	66	national	national	ADJ
inlawrev-21502	5	67	labor	labor	NOUN
inlawrev-21502	5	68	relations	relation	NOUN
inlawrev-21502	5	69	act.7	act.7	PRON
inlawrev-21502	5	70	8	8	NUM
inlawrev-21502	5	71	w	w	NOUN
inlawrev-21502	5	72	orkers	orker	NOUN
inlawrev-21502	5	73	are	be	AUX
inlawrev-21502	5	74	not	not	PART
inlawrev-21502	5	75	the	the	DET
inlawrev-21502	5	76	only	only	ADJ
inlawrev-21502	5	77	ones	one	NOUN
inlawrev-21502	5	78	harmed	harm	VERB
inlawrev-21502	5	79	by	by	ADP
inlawrev-21502	5	80	misclassification	misclassification	NOUN
inlawrev-21502	5	81	,	,	PUNCT
inlawrev-21502	5	82	however	however	ADV
inlawrev-21502	5	83	.	.	PUNCT
inlawrev-21502	6	1	w	w	NOUN
inlawrev-21502	6	2	hen	hen	NOUN
inlawrev-21502	6	3	employers	employer	NOUN
inlawrev-21502	6	4	misclassify	misclassify	VERB
inlawrev-21502	6	5	their	their	PRON
inlawrev-21502	6	6	employees	employee	NOUN
inlawrev-21502	6	7	,	,	PUNCT
inlawrev-21502	6	8	“	"	PUNCT
inlawrev-21502	6	9	the	the	DET
inlawrev-21502	6	10	conditions	condition	NOUN
inlawrev-21502	6	11	for	for	ADP
inlawrev-21502	6	12	a	a	DET
inlawrev-21502	6	13	fair	fair	ADJ
inlawrev-21502	6	14	and	and	CCONJ
inlawrev-21502	6	15	competitive	competitive	ADJ
inlawrev-21502	6	16	marketplace	marketplace	NOUN
inlawrev-21502	6	17	are	be	AUX
inlawrev-21502	6	18	sabotaged	sabotage	VERB
inlawrev-21502	6	19	.	.	PUNCT
inlawrev-21502	6	20	”	"	PUNCT
inlawrev-21502	7	1	companies	company	NOUN
inlawrev-21502	7	2	that	that	PRON
inlawrev-21502	7	3	misclassify	misclassify	VERB
inlawrev-21502	7	4	their	their	PRON
inlawrev-21502	7	5	employees	employee	NOUN
inlawrev-21502	7	6	as9	as9	VERB
inlawrev-21502	7	7	independent	independent	ADJ
inlawrev-21502	7	8	contractors	contractor	NOUN
inlawrev-21502	7	9	can	can	AUX
inlawrev-21502	7	10	avoid	avoid	VERB
inlawrev-21502	7	11	paying	pay	VERB
inlawrev-21502	7	12	many	many	ADJ
inlawrev-21502	7	13	normal	normal	ADJ
inlawrev-21502	7	14	payroll	payroll	NOUN
inlawrev-21502	7	15	-	-	PUNCT
inlawrev-21502	7	16	related	relate	VERB
inlawrev-21502	7	17	costs	cost	NOUN
inlawrev-21502	7	18	,	,	PUNCT
inlawrev-21502	7	19	which	which	PRON
inlawrev-21502	7	20	can	can	AUX
inlawrev-21502	7	21	reduce	reduce	VERB
inlawrev-21502	7	22	employers	employer	NOUN
inlawrev-21502	7	23	’	’	PART
inlawrev-21502	7	24	labor	labor	NOUN
inlawrev-21502	7	25	costs	cost	NOUN
inlawrev-21502	7	26	by	by	ADP
inlawrev-21502	7	27	as	as	ADV
inlawrev-21502	7	28	much	much	ADJ
inlawrev-21502	7	29	as	as	ADP
inlawrev-21502	7	30	thirty	thirty	NUM
inlawrev-21502	7	31	percent	percent	NOUN
inlawrev-21502	7	32	.	.	PUNCT
inlawrev-21502	8	1	these10	these10	PROPN
inlawrev-21502	8	2	employers	employer	NOUN
inlawrev-21502	8	3	are	be	AUX
inlawrev-21502	8	4	then	then	ADV
inlawrev-21502	8	5	able	able	ADJ
inlawrev-21502	8	6	to	to	PART
inlawrev-21502	8	7	charge	charge	VERB
inlawrev-21502	8	8	lower	low	ADJ
inlawrev-21502	8	9	prices	price	NOUN
inlawrev-21502	8	10	than	than	ADP
inlawrev-21502	8	11	their	their	PRON
inlawrev-21502	8	12	law	law	NOUN
inlawrev-21502	8	13	-	-	PUNCT
inlawrev-21502	8	14	abiding	abide	VERB
inlawrev-21502	8	15	*	*	PUNCT
inlawrev-21502	8	16	j.d	j.d	PROPN
inlawrev-21502	8	17	.	.	PROPN
inlawrev-21502	8	18	candidate	candidate	NOUN
inlawrev-21502	8	19	,	,	PUNCT
inlawrev-21502	8	20	2017	2017	NUM
inlawrev-21502	8	21	,	,	PUNCT
inlawrev-21502	8	22	indiana	indiana	PROPN
inlawrev-21502	8	23	university	university	PROPN
inlawrev-21502	8	24	robert	robert	PROPN
inlawrev-21502	8	25	h.	h.	PROPN
inlawrev-21502	8	26	mckinney	mckinney	PROPN
inlawrev-21502	8	27	school	school	PROPN
inlawrev-21502	8	28	of	of	ADP
inlawrev-21502	8	29	law	law	NOUN
inlawrev-21502	8	30	;	;	PUNCT
inlawrev-21502	8	31	b.s	b.s	PROPN
inlawrev-21502	8	32	.	.	PROPN
inlawrev-21502	8	33	,	,	PUNCT
inlawrev-21502	8	34	2013	2013	NUM
inlawrev-21502	8	35	,	,	PUNCT
inlawrev-21502	8	36	indiana	indiana	PROPN
inlawrev-21502	8	37	university	university	PROPN
inlawrev-21502	8	38	.	.	PUNCT
inlawrev-21502	9	1	special	special	ADJ
inlawrev-21502	9	2	thanks	thank	NOUN
inlawrev-21502	9	3	to	to	ADP
inlawrev-21502	9	4	professor	professor	NOUN
inlawrev-21502	9	5	fran	fran	PROPN
inlawrev-21502	9	6	quigley	quigley	PROPN
inlawrev-21502	9	7	for	for	ADP
inlawrev-21502	9	8	all	all	PRON
inlawrev-21502	9	9	of	of	ADP
inlawrev-21502	9	10	his	his	PRON
inlawrev-21502	9	11	help	help	NOUN
inlawrev-21502	9	12	and	and	CCONJ
inlawrev-21502	9	13	guidance	guidance	VERB
inlawrev-21502	9	14	during	during	ADP
inlawrev-21502	9	15	the	the	DET
inlawrev-21502	9	16	process	process	NOUN
inlawrev-21502	9	17	of	of	ADP
inlawrev-21502	9	18	writing	write	VERB
inlawrev-21502	9	19	this	this	DET
inlawrev-21502	9	20	note	note	NOUN
inlawrev-21502	9	21	.	.	PUNCT
inlawrev-21502	10	1	i	i	PRON
inlawrev-21502	10	2	would	would	AUX
inlawrev-21502	10	3	also	also	ADV
inlawrev-21502	10	4	like	like	VERB
inlawrev-21502	10	5	to	to	PART
inlawrev-21502	10	6	thank	thank	VERB
inlawrev-21502	10	7	my	my	PRON
inlawrev-21502	10	8	parents	parent	NOUN
inlawrev-21502	10	9	john	john	PROPN
inlawrev-21502	10	10	and	and	CCONJ
inlawrev-21502	10	11	judy	judy	PROPN
inlawrev-21502	10	12	,	,	PUNCT
inlawrev-21502	10	13	my	my	PRON
inlawrev-21502	10	14	brother	brother	NOUN
inlawrev-21502	10	15	nick	nick	PROPN
inlawrev-21502	10	16	,	,	PUNCT
inlawrev-21502	10	17	and	and	CCONJ
inlawrev-21502	10	18	my	my	PRON
inlawrev-21502	10	19	girlfriend	girlfriend	NOUN
inlawrev-21502	10	20	amanda	amanda	NOUN
inlawrev-21502	10	21	for	for	ADP
inlawrev-21502	10	22	their	their	PRON
inlawrev-21502	10	23	support	support	NOUN
inlawrev-21502	10	24	,	,	PUNCT
inlawrev-21502	10	25	patience	patience	NOUN
inlawrev-21502	10	26	,	,	PUNCT
inlawrev-21502	10	27	and	and	CCONJ
inlawrev-21502	10	28	love	love	NOUN
inlawrev-21502	10	29	.	.	PUNCT
inlawrev-21502	11	1	1	1	X
inlawrev-21502	11	2	.	.	X
inlawrev-21502	11	3	leveling	level	VERB
inlawrev-21502	11	4	the	the	DET
inlawrev-21502	11	5	playing	play	VERB
inlawrev-21502	11	6	field	field	NOUN
inlawrev-21502	11	7	:	:	PUNCT
inlawrev-21502	11	8	protecting	protect	VERB
inlawrev-21502	11	9	workers	worker	NOUN
inlawrev-21502	11	10	and	and	CCONJ
inlawrev-21502	11	11	businesses	business	NOUN
inlawrev-21502	11	12	affected	affect	VERB
inlawrev-21502	11	13	by	by	ADP
inlawrev-21502	11	14	misclassification	misclassification	NOUN
inlawrev-21502	11	15	:	:	PUNCT
inlawrev-21502	11	16	hearing	hear	VERB
inlawrev-21502	11	17	on	on	ADP
inlawrev-21502	11	18	s.	s.	PROPN
inlawrev-21502	11	19	3254	3254	NUM
inlawrev-21502	11	20	before	before	ADP
inlawrev-21502	11	21	the	the	DET
inlawrev-21502	11	22	comm	comm	NOUN
inlawrev-21502	11	23	.	.	PUNCT
inlawrev-21502	12	1	on	on	ADP
inlawrev-21502	12	2	health	health	NOUN
inlawrev-21502	12	3	,	,	PUNCT
inlawrev-21502	12	4	educ	educ	PROPN
inlawrev-21502	12	5	.	.	PUNCT
inlawrev-21502	12	6	,	,	PUNCT
inlawrev-21502	12	7	labor	labor	NOUN
inlawrev-21502	12	8	,	,	PUNCT
inlawrev-21502	12	9	and	and	CCONJ
inlawrev-21502	12	10	pensions	pension	NOUN
inlawrev-21502	12	11	,	,	PUNCT
inlawrev-21502	12	12	111th	111th	ADJ
inlawrev-21502	12	13	cong	cong	NOUN
inlawrev-21502	12	14	.	.	PROPN
inlawrev-21502	13	1	2	2	NUM
inlawrev-21502	13	2	(	(	PUNCT
inlawrev-21502	13	3	2010	2010	NUM
inlawrev-21502	13	4	)	)	PUNCT
inlawrev-21502	13	5	(	(	PUNCT
inlawrev-21502	13	6	statement	statement	NOUN
inlawrev-21502	13	7	of	of	ADP
inlawrev-21502	13	8	seth	seth	PROPN
inlawrev-21502	13	9	d.	d.	PROPN
inlawrev-21502	13	10	harris	harris	PROPN
inlawrev-21502	13	11	,	,	PUNCT
inlawrev-21502	13	12	deputy	deputy	NOUN
inlawrev-21502	13	13	secretary	secretary	NOUN
inlawrev-21502	13	14	,	,	PUNCT
inlawrev-21502	13	15	u.s	u.s	PROPN
inlawrev-21502	13	16	.	.	PROPN
inlawrev-21502	13	17	dep’t	dep’t	NOUN
inlawrev-21502	13	18	of	of	ADP
inlawrev-21502	13	19	labor	labor	NOUN
inlawrev-21502	13	20	)	)	PUNCT
inlawrev-21502	13	21	,	,	PUNCT
inlawrev-21502	13	22	http://www.help.senate.gov/imo/media/doc/harris4.pdf	http://www.help.senate.gov/imo/media/doc/harris4.pdf	PUNCT
inlawrev-21502	14	1	[	[	X
inlawrev-21502	14	2	https://perma.cc/a4eu-7qja	https://perma.cc/a4eu-7qja	NOUN
inlawrev-21502	14	3	]	]	X
inlawrev-21502	14	4	.	.	PUNCT
inlawrev-21502	15	1	2	2	X
inlawrev-21502	15	2	.	.	X
inlawrev-21502	16	1	i	i	PRON
inlawrev-21502	16	2	d.	d.	PROPN
inlawrev-21502	16	3	3	3	X
inlawrev-21502	16	4	.	.	PUNCT
inlawrev-21502	17	1	i	i	PRON
inlawrev-21502	17	2	d.	d.	PROPN
inlawrev-21502	17	3	4	4	NUM
inlawrev-21502	17	4	.	.	NOUN
inlawrev-21502	17	5	29	29	NUM
inlawrev-21502	17	6	u.s.c	u.s.c	NOUN
inlawrev-21502	17	7	.	.	PUNCT
inlawrev-21502	18	1	§	§	PROPN
inlawrev-21502	18	2	§	§	PROPN
inlawrev-21502	18	3	201	201	NUM
inlawrev-21502	18	4	-	-	SYM
inlawrev-21502	18	5	219	219	NUM
inlawrev-21502	18	6	(	(	PUNCT
inlawrev-21502	18	7	2012	2012	NUM
inlawrev-21502	18	8	)	)	PUNCT
inlawrev-21502	18	9	.	.	PUNCT
inlawrev-21502	19	1	5	5	X
inlawrev-21502	19	2	.	.	X
inlawrev-21502	19	3	42	42	NUM
inlawrev-21502	19	4	u.s.c	u.s.c	ADJ
inlawrev-21502	19	5	.	.	PUNCT
inlawrev-21502	20	1	§	§	PROPN
inlawrev-21502	20	2	§	§	PROPN
inlawrev-21502	20	3	12101	12101	NUM
inlawrev-21502	20	4	-	-	SYM
inlawrev-21502	20	5	12213	12213	NUM
inlawrev-21502	20	6	(	(	PUNCT
inlawrev-21502	20	7	2012	2012	NUM
inlawrev-21502	20	8	)	)	PUNCT
inlawrev-21502	20	9	.	.	PUNCT
inlawrev-21502	21	1	6	6	NUM
inlawrev-21502	21	2	.	.	NOUN
inlawrev-21502	21	3	29	29	NUM
inlawrev-21502	21	4	u.s.c	u.s.c	NOUN
inlawrev-21502	21	5	.	.	PUNCT
inlawrev-21502	22	1	§	§	PROPN
inlawrev-21502	22	2	§	§	PROPN
inlawrev-21502	22	3	621	621	NUM
inlawrev-21502	22	4	-	-	SYM
inlawrev-21502	22	5	634	634	NUM
inlawrev-21502	22	6	(	(	PUNCT
inlawrev-21502	22	7	2012	2012	NUM
inlawrev-21502	22	8	)	)	PUNCT
inlawrev-21502	22	9	.	.	PUNCT
inlawrev-21502	23	1	7	7	X
inlawrev-21502	23	2	.	.	X
inlawrev-21502	24	1	i	i	PRON
inlawrev-21502	24	2	d.	d.	PROPN
inlawrev-21502	24	3	§	§	PROPN
inlawrev-21502	24	4	§	§	PROPN
inlawrev-21502	24	5	2601	2601	NUM
inlawrev-21502	24	6	-	-	SYM
inlawrev-21502	24	7	2654	2654	NUM
inlawrev-21502	24	8	.	.	PUNCT
inlawrev-21502	25	1	8	8	X
inlawrev-21502	25	2	.	.	PUNCT
inlawrev-21502	26	1	i	i	PRON
inlawrev-21502	26	2	d.	d.	PROPN
inlawrev-21502	26	3	§	§	PROPN
inlawrev-21502	26	4	§	§	PROPN
inlawrev-21502	26	5	151	151	NUM
inlawrev-21502	26	6	-	-	SYM
inlawrev-21502	26	7	169	169	NUM
inlawrev-21502	26	8	;	;	PUNCT
inlawrev-21502	26	9	see	see	VERB
inlawrev-21502	26	10	u.s	u.s	PROPN
inlawrev-21502	26	11	.	.	PROPN
inlawrev-21502	26	12	gov’t	gov’t	PROPN
inlawrev-21502	26	13	accountability	accountability	NOUN
inlawrev-21502	26	14	office	office	NOUN
inlawrev-21502	26	15	,	,	PUNCT
inlawrev-21502	26	16	gao-09	gao-09	PROPN
inlawrev-21502	26	17	-	-	PUNCT
inlawrev-21502	26	18	717	717	NUM
inlawrev-21502	26	19	,	,	PUNCT
inlawrev-21502	26	20	employee	employee	NOUN
inlawrev-21502	26	21	misclassification	misclassification	NOUN
inlawrev-21502	26	22	:	:	PUNCT
inlawrev-21502	26	23	improved	improved	ADJ
inlawrev-21502	26	24	coordination	coordination	NOUN
inlawrev-21502	26	25	,	,	PUNCT
inlawrev-21502	26	26	outreach	outreach	NOUN
inlawrev-21502	26	27	,	,	PUNCT
inlawrev-21502	26	28	and	and	CCONJ
inlawrev-21502	26	29	targeting	target	VERB
inlawrev-21502	26	30	could	could	AUX
inlawrev-21502	26	31	better	well	ADV
inlawrev-21502	26	32	ensure	ensure	VERB
inlawrev-21502	26	33	detection	detection	NOUN
inlawrev-21502	26	34	and	and	CCONJ
inlawrev-21502	26	35	prevention	prevention	NOUN
inlawrev-21502	26	36	5	5	NUM
inlawrev-21502	26	37	-	-	SYM
inlawrev-21502	26	38	6	6	NUM
inlawrev-21502	26	39	(	(	PUNCT
inlawrev-21502	26	40	2009	2009	NUM
inlawrev-21502	26	41	)	)	PUNCT
inlawrev-21502	26	42	,	,	PUNCT
inlawrev-21502	26	43	http://www.gao.gov/assets/300/293679.pdf	http://www.gao.gov/assets/300/293679.pdf	X
inlawrev-21502	27	1	[	[	X
inlawrev-21502	27	2	http://perma.cc/6sst-6rxa	http://perma.cc/6sst-6rxa	X
inlawrev-21502	27	3	]	]	PUNCT
inlawrev-21502	27	4	.	.	PUNCT
inlawrev-21502	28	1	9	9	X
inlawrev-21502	28	2	.	.	PUNCT
inlawrev-21502	28	3	michael	michael	PROPN
inlawrev-21502	28	4	p.	p.	PROPN
inlawrev-21502	28	5	kelsay	kelsay	PROPN
inlawrev-21502	28	6	&	&	CCONJ
inlawrev-21502	28	7	james	james	PROPN
inlawrev-21502	28	8	i.	i.	PROPN
inlawrev-21502	28	9	sturgeon	sturgeon	PROPN
inlawrev-21502	28	10	,	,	PUNCT
inlawrev-21502	28	11	the	the	DET
inlawrev-21502	28	12	economic	economic	ADJ
inlawrev-21502	28	13	costs	cost	NOUN
inlawrev-21502	28	14	of	of	ADP
inlawrev-21502	28	15	employee	employee	NOUN
inlawrev-21502	28	16	misclassification	misclassification	NOUN
inlawrev-21502	28	17	in	in	ADP
inlawrev-21502	28	18	the	the	DET
inlawrev-21502	28	19	state	state	NOUN
inlawrev-21502	28	20	of	of	ADP
inlawrev-21502	28	21	indiana	indiana	PROPN
inlawrev-21502	28	22	,	,	PUNCT
inlawrev-21502	28	23	univ	univ	PROPN
inlawrev-21502	28	24	.	.	PUNCT
inlawrev-21502	29	1	mo.-kan	mo.-kan	PROPN
inlawrev-21502	29	2	.	.	PUNCT
inlawrev-21502	29	3	city	city	PROPN
inlawrev-21502	29	4	dep’t	dep’t	PROPN
inlawrev-21502	29	5	econ	econ	PROPN
inlawrev-21502	29	6	.	.	PROPN
inlawrev-21502	30	1	2	2	NUM
inlawrev-21502	30	2	(	(	PUNCT
inlawrev-21502	30	3	sept	sept	PROPN
inlawrev-21502	30	4	.	.	PROPN
inlawrev-21502	30	5	16	16	NUM
inlawrev-21502	30	6	,	,	PUNCT
inlawrev-21502	30	7	2010	2010	NUM
inlawrev-21502	30	8	)	)	PUNCT
inlawrev-21502	30	9	,	,	PUNCT
inlawrev-21502	30	10	http://www.isbctc.org/uploads/uploadedfiles/docs/misclassification_in_indiana_full_study__910.pdf	http://www.isbctc.org/uploads/uploadedfiles/docs/misclassification_in_indiana_full_study__910.pdf	PROPN
inlawrev-21502	31	1	[	[	X
inlawrev-21502	31	2	http://perma.cc/68q6-zz9j	http://perma.cc/68q6-zz9j	X
inlawrev-21502	31	3	]	]	X
inlawrev-21502	31	4	.	.	PUNCT
inlawrev-21502	32	1	10	10	NUM
inlawrev-21502	32	2	.	.	PUNCT
inlawrev-21502	33	1	leveling	level	VERB
inlawrev-21502	33	2	the	the	DET
inlawrev-21502	33	3	playing	play	VERB
inlawrev-21502	33	4	field	field	NOUN
inlawrev-21502	33	5	,	,	PUNCT
inlawrev-21502	33	6	supra	supra	PROPN
inlawrev-21502	33	7	note	note	NOUN
inlawrev-21502	33	8	1	1	NUM
inlawrev-21502	33	9	,	,	PUNCT
inlawrev-21502	33	10	at	at	ADP
inlawrev-21502	33	11	2	2	NUM
inlawrev-21502	33	12	-	-	SYM
inlawrev-21502	33	13	3	3	NUM
inlawrev-21502	33	14	.	.	PUNCT
inlawrev-21502	33	15	http://doi.org/10.18060/4806.1150	http://doi.org/10.18060/4806.1150	NOUN
inlawrev-21502	33	16	674	674	NUM
inlawrev-21502	33	17	indiana	indiana	PROPN
inlawrev-21502	33	18	law	law	PROPN
inlawrev-21502	33	19	review	review	NOUN
inlawrev-21502	34	1	[	[	X
inlawrev-21502	34	2	vol	vol	NOUN
inlawrev-21502	34	3	.	.	PUNCT
inlawrev-21502	35	1	50:673	50:673	NUM
inlawrev-21502	35	2	competitors	competitor	NOUN
inlawrev-21502	35	3	,	,	PUNCT
inlawrev-21502	35	4	which	which	PRON
inlawrev-21502	35	5	ultimately	ultimately	ADV
inlawrev-21502	35	6	force	force	VERB
inlawrev-21502	35	7	the	the	DET
inlawrev-21502	35	8	competitors	competitor	NOUN
inlawrev-21502	35	9	out	out	ADP
inlawrev-21502	35	10	of	of	ADP
inlawrev-21502	35	11	the	the	DET
inlawrev-21502	35	12	market	market	NOUN
inlawrev-21502	35	13	.	.	PUNCT
inlawrev-21502	36	1	this11	this11	PROPN
inlawrev-21502	36	2	avoidance	avoidance	NOUN
inlawrev-21502	36	3	of	of	ADP
inlawrev-21502	36	4	payroll	payroll	NOUN
inlawrev-21502	36	5	-	-	PUNCT
inlawrev-21502	36	6	related	relate	VERB
inlawrev-21502	36	7	costs	cost	NOUN
inlawrev-21502	36	8	also	also	ADV
inlawrev-21502	36	9	hurts	hurt	VERB
inlawrev-21502	36	10	state	state	NOUN
inlawrev-21502	36	11	and	and	CCONJ
inlawrev-21502	36	12	federal	federal	ADJ
inlawrev-21502	36	13	governments	government	NOUN
inlawrev-21502	36	14	,	,	PUNCT
inlawrev-21502	36	15	as	as	SCONJ
inlawrev-21502	36	16	they	they	PRON
inlawrev-21502	36	17	lose	lose	VERB
inlawrev-21502	36	18	out	out	ADP
inlawrev-21502	36	19	on	on	ADP
inlawrev-21502	36	20	significant	significant	ADJ
inlawrev-21502	36	21	sources	source	NOUN
inlawrev-21502	36	22	of	of	ADP
inlawrev-21502	36	23	revenue	revenue	NOUN
inlawrev-21502	36	24	.	.	PUNCT
inlawrev-21502	37	1	employers	employer	NOUN
inlawrev-21502	37	2	are	be	AUX
inlawrev-21502	37	3	not	not	PART
inlawrev-21502	37	4	required	require	VERB
inlawrev-21502	37	5	to12	to12	PROPN
inlawrev-21502	37	6	pay	pay	NOUN
inlawrev-21502	37	7	or	or	CCONJ
inlawrev-21502	37	8	withhold	withhold	VERB
inlawrev-21502	37	9	many	many	ADJ
inlawrev-21502	37	10	payroll	payroll	NOUN
inlawrev-21502	37	11	-	-	PUNCT
inlawrev-21502	37	12	related	relate	VERB
inlawrev-21502	37	13	expenses	expense	NOUN
inlawrev-21502	37	14	if	if	SCONJ
inlawrev-21502	37	15	an	an	DET
inlawrev-21502	37	16	employee	employee	NOUN
inlawrev-21502	37	17	is	be	AUX
inlawrev-21502	37	18	classified	classify	VERB
inlawrev-21502	37	19	as	as	ADP
inlawrev-21502	37	20	an	an	DET
inlawrev-21502	37	21	independent	independent	ADJ
inlawrev-21502	37	22	contractor	contractor	NOUN
inlawrev-21502	37	23	,	,	PUNCT
inlawrev-21502	37	24	including	include	VERB
inlawrev-21502	37	25	social	social	ADJ
inlawrev-21502	37	26	security	security	NOUN
inlawrev-21502	37	27	and	and	CCONJ
inlawrev-21502	37	28	m	m	PROPN
inlawrev-21502	37	29	edicare	edicare	NOUN
inlawrev-21502	37	30	taxes	taxis	NOUN
inlawrev-21502	37	31	,	,	PUNCT
inlawrev-21502	37	32	income	income	NOUN
inlawrev-21502	37	33	taxes	taxis	NOUN
inlawrev-21502	37	34	,	,	PUNCT
inlawrev-21502	37	35	unemployment	unemployment	NOUN
inlawrev-21502	37	36	insurance	insurance	NOUN
inlawrev-21502	37	37	,	,	PUNCT
inlawrev-21502	37	38	workers	worker	NOUN
inlawrev-21502	37	39	’	'	PUNCT
inlawrev-21502	37	40	compensation	compensation	NOUN
inlawrev-21502	37	41	,	,	PUNCT
inlawrev-21502	37	42	pension	pension	NOUN
inlawrev-21502	37	43	and	and	CCONJ
inlawrev-21502	37	44	health	health	NOUN
inlawrev-21502	37	45	benefits	benefit	NOUN
inlawrev-21502	37	46	,	,	PUNCT
inlawrev-21502	37	47	and	and	CCONJ
inlawrev-21502	37	48	others.13	others.13	NOUN
inlawrev-21502	37	49	according	accord	VERB
inlawrev-21502	37	50	to	to	ADP
inlawrev-21502	37	51	a	a	DET
inlawrev-21502	37	52	2012	2012	NUM
inlawrev-21502	37	53	report	report	NOUN
inlawrev-21502	37	54	by	by	ADP
inlawrev-21502	37	55	the	the	DET
inlawrev-21502	37	56	n	n	PRON
inlawrev-21502	37	57	ational	ational	ADJ
inlawrev-21502	37	58	employment	employment	NOUN
inlawrev-21502	37	59	law	law	NOUN
inlawrev-21502	37	60	project	project	NOUN
inlawrev-21502	37	61	,	,	PUNCT
inlawrev-21502	37	62	as	as	ADV
inlawrev-21502	37	63	many	many	ADJ
inlawrev-21502	37	64	as	as	ADP
inlawrev-21502	37	65	ten	ten	NUM
inlawrev-21502	37	66	to	to	PART
inlawrev-21502	37	67	thirty	thirty	NUM
inlawrev-21502	37	68	percent	percent	NOUN
inlawrev-21502	37	69	of	of	ADP
inlawrev-21502	37	70	em	em	PRON
inlawrev-21502	37	71	ployers	ployer	NOUN
inlawrev-21502	37	72	misclassify	misclassify	VERB
inlawrev-21502	37	73	their	their	PRON
inlawrev-21502	37	74	employees	employee	NOUN
inlawrev-21502	37	75	as	as	ADP
inlawrev-21502	37	76	independent	independent	ADJ
inlawrev-21502	37	77	contractors	contractor	NOUN
inlawrev-21502	37	78	,	,	PUNCT
inlawrev-21502	37	79	amounting	amount	VERB
inlawrev-21502	37	80	to	to	ADP
inlawrev-21502	37	81	several	several	ADJ
inlawrev-21502	37	82	million	million	NUM
inlawrev-21502	37	83	potentially	potentially	ADV
inlawrev-21502	37	84	misclassified	misclassifie	VERB
inlawrev-21502	37	85	workers	worker	NOUN
inlawrev-21502	37	86	nationwide	nationwide	ADV
inlawrev-21502	37	87	.	.	PUNCT
inlawrev-21502	38	1	some	some	DET
inlawrev-21502	38	2	misclassification	misclassification	NOUN
inlawrev-21502	38	3	occurs	occur	VERB
inlawrev-21502	38	4	because	because	SCONJ
inlawrev-21502	38	5	of	of	ADP
inlawrev-21502	38	6	good	good	ADJ
inlawrev-21502	38	7	faith14	faith14	NOUN
inlawrev-21502	38	8	misapplication	misapplication	NOUN
inlawrev-21502	38	9	of	of	ADP
inlawrev-21502	38	10	complex	complex	ADJ
inlawrev-21502	38	11	classification	classification	NOUN
inlawrev-21502	38	12	standards	standard	NOUN
inlawrev-21502	38	13	.	.	PUNCT
inlawrev-21502	39	1	however	however	ADV
inlawrev-21502	39	2	,	,	PUNCT
inlawrev-21502	39	3	a	a	DET
inlawrev-21502	39	4	large	large	ADJ
inlawrev-21502	39	5	amount	amount	NOUN
inlawrev-21502	39	6	is15	is15	PROPN
inlawrev-21502	39	7	deliberate	deliberate	VERB
inlawrev-21502	39	8	.	.	PUNCT
inlawrev-21502	40	1	employers	employer	NOUN
inlawrev-21502	40	2	intentionally	intentionally	ADV
inlawrev-21502	40	3	misclassify	misclassify	VERB
inlawrev-21502	40	4	their	their	PRON
inlawrev-21502	40	5	employees	employee	NOUN
inlawrev-21502	40	6	as	as	ADP
inlawrev-21502	40	7	independent16	independent16	NOUN
inlawrev-21502	40	8	contractors	contractor	NOUN
inlawrev-21502	40	9	in	in	ADP
inlawrev-21502	40	10	an	an	DET
inlawrev-21502	40	11	attempt	attempt	NOUN
inlawrev-21502	40	12	to	to	PART
inlawrev-21502	40	13	circumvent	circumvent	VERB
inlawrev-21502	40	14	social	social	ADJ
inlawrev-21502	40	15	security	security	NOUN
inlawrev-21502	40	16	and	and	CCONJ
inlawrev-21502	40	17	m	m	PROPN
inlawrev-21502	40	18	edicare	edicare	ADJ
inlawrev-21502	40	19	tax	tax	NOUN
inlawrev-21502	40	20	requirements	requirement	NOUN
inlawrev-21502	40	21	,	,	PUNCT
inlawrev-21502	40	22	workers	worker	NOUN
inlawrev-21502	40	23	’	'	PUNCT
inlawrev-21502	40	24	compensation	compensation	NOUN
inlawrev-21502	40	25	premium	premium	NOUN
inlawrev-21502	40	26	payments	payment	NOUN
inlawrev-21502	40	27	,	,	PUNCT
inlawrev-21502	40	28	and	and	CCONJ
inlawrev-21502	40	29	workplace	workplace	NOUN
inlawrev-21502	40	30	injury	injury	NOUN
inlawrev-21502	40	31	and	and	CCONJ
inlawrev-21502	40	32	disability	disability	NOUN
inlawrev-21502	40	33	-	-	PUNCT
inlawrev-21502	40	34	related	relate	VERB
inlawrev-21502	40	35	disputes	dispute	NOUN
inlawrev-21502	40	36	.	.	PUNCT
inlawrev-21502	41	1	m	m	AUX
inlawrev-21502	41	2	any	any	DET
inlawrev-21502	41	3	employers	employer	NOUN
inlawrev-21502	41	4	are	be	AUX
inlawrev-21502	41	5	willing	willing	ADJ
inlawrev-21502	41	6	to	to	PART
inlawrev-21502	41	7	take	take	VERB
inlawrev-21502	41	8	the	the	DET
inlawrev-21502	41	9	risk	risk	NOUN
inlawrev-21502	41	10	of17	of17	PROPN
inlawrev-21502	41	11	misclassifying	misclassifye	VERB
inlawrev-21502	41	12	their	their	PRON
inlawrev-21502	41	13	employees	employee	NOUN
inlawrev-21502	41	14	if	if	SCONJ
inlawrev-21502	41	15	it	it	PRON
inlawrev-21502	41	16	means	mean	VERB
inlawrev-21502	41	17	they	they	PRON
inlawrev-21502	41	18	can	can	AUX
inlawrev-21502	41	19	avoid	avoid	VERB
inlawrev-21502	41	20	the	the	DET
inlawrev-21502	41	21	significant	significant	ADJ
inlawrev-21502	41	22	cost	cost	NOUN
inlawrev-21502	41	23	of	of	ADP
inlawrev-21502	41	24	liability	liability	NOUN
inlawrev-21502	41	25	for	for	ADP
inlawrev-21502	41	26	workplace	workplace	NOUN
inlawrev-21502	41	27	injury	injury	NOUN
inlawrev-21502	41	28	and	and	CCONJ
inlawrev-21502	41	29	disability	disability	NOUN
inlawrev-21502	41	30	-	-	PUNCT
inlawrev-21502	41	31	related	relate	VERB
inlawrev-21502	41	32	disputes	dispute	NOUN
inlawrev-21502	41	33	.	.	PUNCT
inlawrev-21502	42	1	u	u	PRON
inlawrev-21502	42	2	nfortunately	nfortunately	ADV
inlawrev-21502	42	3	,	,	PUNCT
inlawrev-21502	42	4	the18	the18	VERB
inlawrev-21502	42	5	risk	risk	NOUN
inlawrev-21502	42	6	is	be	AUX
inlawrev-21502	42	7	not	not	PART
inlawrev-21502	42	8	very	very	ADV
inlawrev-21502	42	9	high	high	ADJ
inlawrev-21502	42	10	,	,	PUNCT
inlawrev-21502	42	11	as	as	SCONJ
inlawrev-21502	42	12	it	it	PRON
inlawrev-21502	42	13	is	be	AUX
inlawrev-21502	42	14	all	all	ADV
inlawrev-21502	42	15	too	too	ADV
inlawrev-21502	42	16	easy	easy	ADJ
inlawrev-21502	42	17	for	for	SCONJ
inlawrev-21502	42	18	em	em	PRON
inlawrev-21502	42	19	ployers	ployer	NOUN
inlawrev-21502	42	20	to	to	PART
inlawrev-21502	42	21	misclassify	misclassify	VERB
inlawrev-21502	42	22	and	and	CCONJ
inlawrev-21502	42	23	get	get	VERB
inlawrev-21502	42	24	away	away	ADP
inlawrev-21502	42	25	with	with	ADP
inlawrev-21502	42	26	it.19	it.19	NOUN
inlawrev-21502	42	27	if	if	SCONJ
inlawrev-21502	42	28	penalties	penalty	NOUN
inlawrev-21502	42	29	for	for	ADP
inlawrev-21502	42	30	misclassification	misclassification	NOUN
inlawrev-21502	42	31	were	be	AUX
inlawrev-21502	42	32	stronger	strong	ADJ
inlawrev-21502	42	33	,	,	PUNCT
inlawrev-21502	42	34	reasoning	reasoning	NOUN
inlawrev-21502	42	35	seems	seem	VERB
inlawrev-21502	42	36	to	to	PART
inlawrev-21502	42	37	suggest	suggest	VERB
inlawrev-21502	42	38	that	that	SCONJ
inlawrev-21502	42	39	employers	employer	NOUN
inlawrev-21502	42	40	would	would	AUX
inlawrev-21502	42	41	be	be	AUX
inlawrev-21502	42	42	less	less	ADV
inlawrev-21502	42	43	likely	likely	ADJ
inlawrev-21502	42	44	to	to	PART
inlawrev-21502	42	45	risk	risk	VERB
inlawrev-21502	42	46	intentionally	intentionally	ADV
inlawrev-21502	42	47	misclassifying	misclassifye	VERB
inlawrev-21502	42	48	their	their	PRON
inlawrev-21502	42	49	employees	employee	NOUN
inlawrev-21502	42	50	in	in	ADP
inlawrev-21502	42	51	this	this	DET
inlawrev-21502	42	52	m	m	PROPN
inlawrev-21502	42	53	anner	anner	PROPN
inlawrev-21502	42	54	.	.	PUNCT
inlawrev-21502	43	1	unfortunately	unfortunately	ADV
inlawrev-21502	43	2	,	,	PUNCT
inlawrev-21502	43	3	federal	federal	ADJ
inlawrev-21502	43	4	legislative	legislative	ADJ
inlawrev-21502	43	5	attempts	attempt	NOUN
inlawrev-21502	43	6	to	to	PART
inlawrev-21502	43	7	address	address	VERB
inlawrev-21502	43	8	the	the	DET
inlawrev-21502	43	9	issue	issue	NOUN
inlawrev-21502	43	10	have	have	AUX
inlawrev-21502	43	11	been	be	AUX
inlawrev-21502	43	12	unsuccessful	unsuccessful	ADJ
inlawrev-21502	43	13	,	,	PUNCT
inlawrev-21502	43	14	leading	lead	VERB
inlawrev-21502	43	15	many	many	ADJ
inlawrev-21502	43	16	states	state	NOUN
inlawrev-21502	43	17	to	to	PART
inlawrev-21502	43	18	enact	enact	VERB
inlawrev-21502	43	19	their	their	PRON
inlawrev-21502	43	20	own	own	ADJ
inlawrev-21502	43	21	misclassification	misclassification	NOUN
inlawrev-21502	43	22	statutes	statute	NOUN
inlawrev-21502	43	23	.	.	PUNCT
inlawrev-21502	44	1	the	the	DET
inlawrev-21502	44	2	purpose	purpose	NOUN
inlawrev-21502	44	3	of	of	ADP
inlawrev-21502	44	4	this	this	DET
inlawrev-21502	44	5	note	note	NOUN
inlawrev-21502	44	6	is	be	AUX
inlawrev-21502	44	7	to	to	PART
inlawrev-21502	44	8	study	study	VERB
inlawrev-21502	44	9	these	these	DET
inlawrev-21502	44	10	different20	different20	NOUN
inlawrev-21502	44	11	state	state	NOUN
inlawrev-21502	44	12	misclassification	misclassification	NOUN
inlawrev-21502	44	13	statutes	statute	NOUN
inlawrev-21502	44	14	,	,	PUNCT
inlawrev-21502	44	15	specifically	specifically	ADV
inlawrev-21502	44	16	those	those	PRON
inlawrev-21502	44	17	enacted	enact	VERB
inlawrev-21502	44	18	in	in	ADP
inlawrev-21502	44	19	illinois	illinois	PROPN
inlawrev-21502	44	20	,	,	PUNCT
inlawrev-21502	44	21	california	california	PROPN
inlawrev-21502	44	22	,	,	PUNCT
inlawrev-21502	44	23	and	and	CCONJ
inlawrev-21502	44	24	m	m	PROPN
inlawrev-21502	44	25	innesota	innesota	NOUN
inlawrev-21502	44	26	,	,	PUNCT
inlawrev-21502	44	27	and	and	CCONJ
inlawrev-21502	44	28	ultimately	ultimately	ADV
inlawrev-21502	44	29	propose	propose	VERB
inlawrev-21502	44	30	legislation	legislation	NOUN
inlawrev-21502	44	31	aimed	aim	VERB
inlawrev-21502	44	32	to	to	PART
inlawrev-21502	44	33	address	address	VERB
inlawrev-21502	44	34	the	the	DET
inlawrev-21502	44	35	misclassification	misclassification	NOUN
inlawrev-21502	44	36	problem	problem	NOUN
inlawrev-21502	44	37	in	in	ADP
inlawrev-21502	44	38	indiana	indiana	PROPN
inlawrev-21502	44	39	.	.	PUNCT
inlawrev-21502	45	1	this	this	DET
inlawrev-21502	45	2	note	note	NOUN
inlawrev-21502	45	3	begins	begin	VERB
inlawrev-21502	45	4	by	by	ADP
inlawrev-21502	45	5	addressing	address	VERB
inlawrev-21502	45	6	the	the	DET
inlawrev-21502	45	7	misclassification	misclassification	NOUN
inlawrev-21502	45	8	problem	problem	NOUN
inlawrev-21502	45	9	as	as	ADP
inlawrev-21502	45	10	a	a	DET
inlawrev-21502	45	11	whole	whole	NOUN
inlawrev-21502	45	12	,	,	PUNCT
inlawrev-21502	45	13	but	but	CCONJ
inlawrev-21502	45	14	focuses	focus	VERB
inlawrev-21502	45	15	primarily	primarily	ADV
inlawrev-21502	45	16	on	on	ADP
inlawrev-21502	45	17	how	how	SCONJ
inlawrev-21502	45	18	the	the	DET
inlawrev-21502	45	19	problem	problem	NOUN
inlawrev-21502	45	20	affects	affect	VERB
inlawrev-21502	45	21	indiana	indiana	PROPN
inlawrev-21502	45	22	.	.	PUNCT
inlawrev-21502	46	1	part	part	NOUN
inlawrev-21502	46	2	i	i	PRON
inlawrev-21502	46	3	discusses	discuss	VERB
inlawrev-21502	46	4	misclassification	misclassification	NOUN
inlawrev-21502	46	5	itself	itself	PRON
inlawrev-21502	46	6	,	,	PUNCT
inlawrev-21502	46	7	detailing	detail	VERB
inlawrev-21502	46	8	the	the	DET
inlawrev-21502	46	9	causes	cause	NOUN
inlawrev-21502	46	10	,	,	PUNCT
inlawrev-21502	46	11	11	11	NUM
inlawrev-21502	46	12	.	.	PUNCT
inlawrev-21502	47	1	i	i	PRON
inlawrev-21502	47	2	d.	d.	PROPN
inlawrev-21502	47	3	at	at	ADP
inlawrev-21502	47	4	3	3	NUM
inlawrev-21502	47	5	.	.	PROPN
inlawrev-21502	47	6	12	12	NUM
inlawrev-21502	47	7	.	.	PUNCT
inlawrev-21502	48	1	sarah	sarah	PROPN
inlawrev-21502	48	2	leberstein	leberstein	PROPN
inlawrev-21502	48	3	,	,	PUNCT
inlawrev-21502	48	4	independent	independent	ADJ
inlawrev-21502	48	5	contractor	contractor	NOUN
inlawrev-21502	48	6	misclassification	misclassification	NOUN
inlawrev-21502	48	7	imposes	impose	VERB
inlawrev-21502	48	8	huge	huge	ADJ
inlawrev-21502	48	9	costs	cost	NOUN
inlawrev-21502	48	10	on	on	ADP
inlawrev-21502	48	11	workers	worker	NOUN
inlawrev-21502	48	12	and	and	CCONJ
inlawrev-21502	48	13	federal	federal	ADJ
inlawrev-21502	48	14	and	and	CCONJ
inlawrev-21502	48	15	state	state	NOUN
inlawrev-21502	48	16	treasuries	treasury	NOUN
inlawrev-21502	48	17	,	,	PUNCT
inlawrev-21502	48	18	nat’l	nat’l	PROPN
inlawrev-21502	48	19	emp’t	emp’t	NOUN
inlawrev-21502	48	20	l.	l.	PROPN
inlawrev-21502	48	21	project	project	PROPN
inlawrev-21502	48	22	1	1	NUM
inlawrev-21502	48	23	-	-	SYM
inlawrev-21502	48	24	3	3	NUM
inlawrev-21502	48	25	(	(	PUNCT
inlawrev-21502	48	26	aug	aug	PROPN
inlawrev-21502	48	27	.	.	PROPN
inlawrev-21502	48	28	2012	2012	NUM
inlawrev-21502	48	29	)	)	PUNCT
inlawrev-21502	48	30	,	,	PUNCT
inlawrev-21502	48	31	h	h	NOUN
inlawrev-21502	48	32	t	t	PROPN
inlawrev-21502	48	33	t	t	PROPN
inlawrev-21502	48	34	p	p	X
inlawrev-21502	48	35	:	:	PUNCT
inlawrev-21502	48	36	/	/	SYM
inlawrev-21502	48	37	/	/	SYM
inlawrev-21502	48	38	w	w	PROPN
inlawrev-21502	48	39	w	w	PROPN
inlawrev-21502	48	40	w	w	PROPN
inlawrev-21502	48	41	.	.	PUNCT
inlawrev-21502	49	1	n	n	PROPN
inlawrev-21502	49	2	e	e	X
inlawrev-21502	49	3	l	l	NOUN
inlawrev-21502	49	4	p	p	X
inlawrev-21502	49	5	.	.	PUNCT
inlawrev-21502	50	1	o	o	NOUN
inlawrev-21502	50	2	r	r	NOUN
inlawrev-21502	50	3	g/	g/	NOUN
inlawrev-21502	50	4	co	co	NOUN
inlawrev-21502	50	5	n	n	X
inlawrev-21502	50	6	t	t	X
inlawrev-21502	50	7	e	e	X
inlawrev-21502	50	8	n	n	PROPN
inlawrev-21502	50	9	t	t	PROPN
inlawrev-21502	50	10	/	/	SYM
inlawrev-21502	50	11	u	u	PROPN
inlawrev-21502	51	1	p	p	NOUN
inlawrev-21502	51	2	l	l	NOUN
inlawrev-21502	51	3	o	o	NOUN
inlawrev-21502	51	4	a	a	DET
inlawrev-21502	51	5	d	d	X
inlawrev-21502	51	6	s	s	NOUN
inlawrev-21502	51	7	/	/	SYM
inlawrev-21502	51	8	2	2	NUM
inlawrev-21502	51	9	0	0	NUM
inlawrev-21502	51	10	1	1	NUM
inlawrev-21502	51	11	5	5	NUM
inlawrev-21502	51	12	/	/	SYM
inlawrev-21502	51	13	0	0	NUM
inlawrev-21502	51	14	3	3	NUM
inlawrev-21502	51	15	/	/	SYM
inlawrev-21502	51	16	in	in	ADP
inlawrev-21502	51	17	d	d	PROPN
inlawrev-21502	51	18	e	e	NOUN
inlawrev-21502	51	19	p	p	PROPN
inlawrev-21502	51	20	e	e	PROPN
inlawrev-21502	51	21	n	n	PROPN
inlawrev-21502	51	22	d	d	PROPN
inlawrev-21502	51	23	e	e	PROPN
inlawrev-21502	51	24	n	n	NOUN
inlawrev-21502	51	25	t	t	NOUN
inlawrev-21502	52	1	c	c	NOUN
inlawrev-21502	52	2	o	o	NOUN
inlawrev-21502	52	3	n	n	ADP
inlawrev-21502	52	4	t	t	NOUN
inlawrev-21502	52	5	r	r	NOUN
inlawrev-21502	52	6	a	a	DET
inlawrev-21502	52	7	c	c	NOUN
inlawrev-21502	52	8	t	t	NOUN
inlawrev-21502	52	9	o	o	NOUN
inlawrev-21502	53	1	r	r	NOUN
inlawrev-21502	53	2	c	c	NOUN
inlawrev-21502	53	3	o	o	NOUN
inlawrev-21502	53	4	s	s	ADP
inlawrev-21502	53	5	t	t	X
inlawrev-21502	53	6	s	s	NOUN
inlawrev-21502	53	7	1	1	NUM
inlawrev-21502	53	8	.	.	PUNCT
inlawrev-21502	54	1	p	p	X
inlawrev-21502	55	1	d	d	X
inlawrev-21502	55	2	f	f	X
inlawrev-21502	56	1	[	[	X
inlawrev-21502	56	2	http://perma.cc/94cx-9mrp	http://perma.cc/94cx-9mrp	X
inlawrev-21502	56	3	]	]	X
inlawrev-21502	56	4	.	.	PUNCT
inlawrev-21502	57	1	13	13	NUM
inlawrev-21502	57	2	.	.	X
inlawrev-21502	57	3	kelsay	kelsay	PROPN
inlawrev-21502	57	4	&	&	CCONJ
inlawrev-21502	57	5	sturgeon	sturgeon	PROPN
inlawrev-21502	57	6	,	,	PUNCT
inlawrev-21502	57	7	supra	supra	PROPN
inlawrev-21502	57	8	note	note	NOUN
inlawrev-21502	57	9	9	9	NUM
inlawrev-21502	57	10	,	,	PUNCT
inlawrev-21502	57	11	at	at	ADP
inlawrev-21502	57	12	13	13	NUM
inlawrev-21502	57	13	.	.	PUNCT
inlawrev-21502	57	14	14	14	NUM
inlawrev-21502	57	15	.	.	PUNCT
inlawrev-21502	58	1	leberstein	leberstein	ADJ
inlawrev-21502	58	2	,	,	PUNCT
inlawrev-21502	58	3	supra	supra	ADJ
inlawrev-21502	58	4	note	note	NOUN
inlawrev-21502	58	5	12	12	NUM
inlawrev-21502	58	6	.	.	PUNCT
inlawrev-21502	58	7	15	15	NUM
inlawrev-21502	58	8	.	.	PUNCT
inlawrev-21502	59	1	leveling	level	VERB
inlawrev-21502	59	2	the	the	DET
inlawrev-21502	59	3	playing	play	VERB
inlawrev-21502	59	4	field	field	NOUN
inlawrev-21502	59	5	,	,	PUNCT
inlawrev-21502	59	6	supra	supra	PROPN
inlawrev-21502	59	7	note	note	NOUN
inlawrev-21502	59	8	1	1	NUM
inlawrev-21502	59	9	,	,	PUNCT
inlawrev-21502	59	10	at	at	ADP
inlawrev-21502	59	11	1	1	NUM
inlawrev-21502	59	12	.	.	NOUN
inlawrev-21502	59	13	16	16	NUM
inlawrev-21502	59	14	.	.	PUNCT
inlawrev-21502	60	1	i	i	PRON
inlawrev-21502	60	2	d.	d.	PROPN
inlawrev-21502	60	3	17	17	NUM
inlawrev-21502	60	4	.	.	PUNCT
inlawrev-21502	61	1	lalith	lalith	PROPN
inlawrev-21502	61	2	de	de	PROPN
inlawrev-21502	61	3	silva	silva	PROPN
inlawrev-21502	61	4	et	et	PROPN
inlawrev-21502	61	5	al	al	PROPN
inlawrev-21502	61	6	.	.	PROPN
inlawrev-21502	61	7	,	,	PUNCT
inlawrev-21502	61	8	plantimatics	plantimatics	PROPN
inlawrev-21502	61	9	,	,	PUNCT
inlawrev-21502	61	10	inc	inc	PROPN
inlawrev-21502	61	11	.	.	PROPN
inlawrev-21502	61	12	,	,	PUNCT
inlawrev-21502	61	13	independent	independent	ADJ
inlawrev-21502	61	14	contractors	contractor	NOUN
inlawrev-21502	61	15	:	:	PUNCT
inlawrev-21502	61	16	prevalence	prevalence	NOUN
inlawrev-21502	61	17	and	and	CCONJ
inlawrev-21502	61	18	implications	implication	NOUN
inlawrev-21502	61	19	for	for	ADP
inlawrev-21502	61	20	unemployment	unemployment	NOUN
inlawrev-21502	61	21	insurance	insurance	NOUN
inlawrev-21502	61	22	programs	program	NOUN
inlawrev-21502	61	23	92	92	NUM
inlawrev-21502	61	24	(	(	PUNCT
inlawrev-21502	61	25	2000	2000	NUM
inlawrev-21502	61	26	)	)	PUNCT
inlawrev-21502	61	27	,	,	PUNCT
inlawrev-21502	61	28	http://wdr.doleta.gov/owsdrr/00-5/00-5.pdf	http://wdr.doleta.gov/owsdrr/00-5/00-5.pdf	PROPN
inlawrev-21502	62	1	[	[	X
inlawrev-21502	62	2	https://perma.cc/55t7-dxpe	https://perma.cc/55t7-dxpe	ADJ
inlawrev-21502	62	3	]	]	X
inlawrev-21502	62	4	.	.	PUNCT
inlawrev-21502	63	1	18	18	NUM
inlawrev-21502	63	2	.	.	PUNCT
inlawrev-21502	64	1	i	i	PRON
inlawrev-21502	64	2	d.	d.	PROPN
inlawrev-21502	64	3	19	19	NUM
inlawrev-21502	64	4	.	.	PUNCT
inlawrev-21502	65	1	leveling	level	VERB
inlawrev-21502	65	2	the	the	DET
inlawrev-21502	65	3	playing	play	VERB
inlawrev-21502	65	4	field	field	NOUN
inlawrev-21502	65	5	,	,	PUNCT
inlawrev-21502	65	6	supra	supra	PROPN
inlawrev-21502	65	7	note	note	NOUN
inlawrev-21502	65	8	1	1	NUM
inlawrev-21502	65	9	,	,	PUNCT
inlawrev-21502	65	10	at	at	ADP
inlawrev-21502	65	11	3	3	NUM
inlawrev-21502	65	12	.	.	NOUN
inlawrev-21502	65	13	20	20	NUM
inlawrev-21502	65	14	.	.	PUNCT
inlawrev-21502	66	1	see	see	VERB
inlawrev-21502	66	2	de	de	PROPN
inlawrev-21502	66	3	silva	silva	PROPN
inlawrev-21502	66	4	et	et	PROPN
inlawrev-21502	66	5	al	al	PROPN
inlawrev-21502	66	6	.	.	PROPN
inlawrev-21502	66	7	,	,	PUNCT
inlawrev-21502	66	8	supra	supra	PROPN
inlawrev-21502	66	9	note	note	PROPN
inlawrev-21502	66	10	17	17	NUM
inlawrev-21502	66	11	,	,	PUNCT
inlawrev-21502	66	12	at	at	ADP
inlawrev-21502	66	13	72	72	NUM
inlawrev-21502	66	14	-	-	SYM
inlawrev-21502	66	15	75	75	NUM
inlawrev-21502	66	16	.	.	PUNCT
inlawrev-21502	67	1	2017	2017	NUM
inlawrev-21502	67	2	]	]	PUNCT
inlawrev-21502	67	3	a	a	DET
inlawrev-21502	67	4	state	state	NOUN
inlawrev-21502	67	5	legislative	legislative	ADJ
inlawrev-21502	67	6	solution	solution	NOUN
inlawrev-21502	67	7	675	675	NUM
inlawrev-21502	67	8	consequences	consequence	NOUN
inlawrev-21502	67	9	,	,	PUNCT
inlawrev-21502	67	10	and	and	CCONJ
inlawrev-21502	67	11	history	history	NOUN
inlawrev-21502	67	12	of	of	ADP
inlawrev-21502	67	13	the	the	DET
inlawrev-21502	67	14	problem	problem	NOUN
inlawrev-21502	67	15	as	as	ADP
inlawrev-21502	67	16	a	a	DET
inlawrev-21502	67	17	whole	whole	NOUN
inlawrev-21502	67	18	.	.	PUNCT
inlawrev-21502	68	1	part	part	PROPN
inlawrev-21502	68	2	ii	ii	PROPN
inlawrev-21502	68	3	focuses	focus	VERB
inlawrev-21502	68	4	specifically	specifically	ADV
inlawrev-21502	68	5	on	on	ADP
inlawrev-21502	68	6	the	the	DET
inlawrev-21502	68	7	consequences	consequence	NOUN
inlawrev-21502	68	8	of	of	ADP
inlawrev-21502	68	9	misclassification	misclassification	NOUN
inlawrev-21502	68	10	in	in	ADP
inlawrev-21502	68	11	indiana	indiana	PROPN
inlawrev-21502	68	12	.	.	PUNCT
inlawrev-21502	69	1	part	part	NOUN
inlawrev-21502	69	2	iii	iii	NUM
inlawrev-21502	69	3	details	detail	NOUN
inlawrev-21502	69	4	federal	federal	ADJ
inlawrev-21502	69	5	legislative	legislative	ADJ
inlawrev-21502	69	6	efforts	effort	NOUN
inlawrev-21502	69	7	to	to	PART
inlawrev-21502	69	8	curb	curb	VERB
inlawrev-21502	69	9	misclassification	misclassification	NOUN
inlawrev-21502	69	10	.	.	PUNCT
inlawrev-21502	70	1	part	part	NOUN
inlawrev-21502	70	2	iv	iv	NUM
inlawrev-21502	70	3	discusses	discuss	VERB
inlawrev-21502	70	4	state	state	NOUN
inlawrev-21502	70	5	efforts	effort	NOUN
inlawrev-21502	70	6	,	,	PUNCT
inlawrev-21502	70	7	including	include	VERB
inlawrev-21502	70	8	the	the	DET
inlawrev-21502	70	9	steps	step	NOUN
inlawrev-21502	70	10	indiana	indiana	PROPN
inlawrev-21502	70	11	has	have	AUX
inlawrev-21502	70	12	already	already	ADV
inlawrev-21502	70	13	taken	take	VERB
inlawrev-21502	70	14	in	in	ADP
inlawrev-21502	70	15	comparison	comparison	NOUN
inlawrev-21502	70	16	with	with	ADP
inlawrev-21502	70	17	statutes	statute	NOUN
inlawrev-21502	70	18	enacted	enact	VERB
inlawrev-21502	70	19	in	in	ADP
inlawrev-21502	70	20	illinois	illinois	PROPN
inlawrev-21502	70	21	,	,	PUNCT
inlawrev-21502	70	22	california	california	PROPN
inlawrev-21502	70	23	,	,	PUNCT
inlawrev-21502	70	24	and	and	CCONJ
inlawrev-21502	70	25	m	m	PROPN
inlawrev-21502	70	26	innesota	innesota	NOUN
inlawrev-21502	70	27	.	.	PUNCT
inlawrev-21502	71	1	taking	take	VERB
inlawrev-21502	71	2	the	the	DET
inlawrev-21502	71	3	misclassification	misclassification	NOUN
inlawrev-21502	71	4	statutes	statute	NOUN
inlawrev-21502	71	5	from	from	ADP
inlawrev-21502	71	6	other	other	ADJ
inlawrev-21502	71	7	states	state	NOUN
inlawrev-21502	71	8	into	into	ADP
inlawrev-21502	71	9	account	account	NOUN
inlawrev-21502	71	10	,	,	PUNCT
inlawrev-21502	71	11	part	part	NOUN
inlawrev-21502	71	12	v	v	NOUN
inlawrev-21502	71	13	proposes	propose	VERB
inlawrev-21502	71	14	general	general	ADJ
inlawrev-21502	71	15	legislative	legislative	ADJ
inlawrev-21502	71	16	solutions	solution	NOUN
inlawrev-21502	71	17	to	to	PART
inlawrev-21502	71	18	address	address	VERB
inlawrev-21502	71	19	the	the	DET
inlawrev-21502	71	20	issue	issue	NOUN
inlawrev-21502	71	21	in	in	ADP
inlawrev-21502	71	22	indiana	indiana	PROPN
inlawrev-21502	71	23	.	.	PUNCT
inlawrev-21502	72	1	i.	i.	PROPN
inlawrev-21502	72	2	the	the	DET
inlawrev-21502	72	3	m	m	PROPN
inlawrev-21502	72	4	isclassification	isclassification	NOUN
inlawrev-21502	72	5	problem	problem	NOUN
inlawrev-21502	72	6	a.	a.	NOUN
inlawrev-21502	72	7	uncertain	uncertain	ADJ
inlawrev-21502	72	8	classification	classification	NOUN
inlawrev-21502	72	9	tests	test	VERB
inlawrev-21502	72	10	one	one	NUM
inlawrev-21502	72	11	of	of	ADP
inlawrev-21502	72	12	the	the	DET
inlawrev-21502	72	13	biggest	big	ADJ
inlawrev-21502	72	14	difficulties	difficulty	NOUN
inlawrev-21502	72	15	in	in	ADP
inlawrev-21502	72	16	determining	determine	VERB
inlawrev-21502	72	17	whether	whether	SCONJ
inlawrev-21502	72	18	a	a	DET
inlawrev-21502	72	19	worker	worker	NOUN
inlawrev-21502	72	20	should	should	AUX
inlawrev-21502	72	21	be	be	AUX
inlawrev-21502	72	22	classified	classify	VERB
inlawrev-21502	72	23	as	as	ADP
inlawrev-21502	72	24	an	an	DET
inlawrev-21502	72	25	employee	employee	NOUN
inlawrev-21502	72	26	or	or	CCONJ
inlawrev-21502	72	27	as	as	SCONJ
inlawrev-21502	72	28	an	an	DET
inlawrev-21502	72	29	independent	independent	ADJ
inlawrev-21502	72	30	contractor	contractor	NOUN
inlawrev-21502	72	31	lies	lie	VERB
inlawrev-21502	72	32	in	in	ADP
inlawrev-21502	72	33	the	the	DET
inlawrev-21502	72	34	complex	complex	ADJ
inlawrev-21502	72	35	tests	test	NOUN
inlawrev-21502	72	36	that	that	PRON
inlawrev-21502	72	37	are	be	AUX
inlawrev-21502	72	38	used	use	VERB
inlawrev-21502	72	39	to	to	PART
inlawrev-21502	72	40	make	make	VERB
inlawrev-21502	72	41	the	the	DET
inlawrev-21502	72	42	decision	decision	NOUN
inlawrev-21502	72	43	.	.	PUNCT
inlawrev-21502	73	1	these	these	DET
inlawrev-21502	73	2	tests	test	NOUN
inlawrev-21502	73	3	derive	derive	VERB
inlawrev-21502	73	4	from	from	ADP
inlawrev-21502	73	5	a	a	DET
inlawrev-21502	73	6	variety	variety	NOUN
inlawrev-21502	73	7	of	of	ADP
inlawrev-21502	73	8	sources21	sources21	NOUN
inlawrev-21502	73	9	including	include	VERB
inlawrev-21502	73	10	the	the	DET
inlawrev-21502	73	11	common	common	ADJ
inlawrev-21502	73	12	law	law	NOUN
inlawrev-21502	73	13	,	,	PUNCT
inlawrev-21502	73	14	governmental	governmental	ADJ
inlawrev-21502	73	15	agency	agency	NOUN
inlawrev-21502	73	16	regulations	regulation	NOUN
inlawrev-21502	73	17	,	,	PUNCT
inlawrev-21502	73	18	and	and	CCONJ
inlawrev-21502	73	19	federal	federal	ADJ
inlawrev-21502	73	20	and	and	CCONJ
inlawrev-21502	73	21	state	state	NOUN
inlawrev-21502	73	22	statutes	statute	NOUN
inlawrev-21502	73	23	.	.	PUNCT
inlawrev-21502	74	1	unfortunately	unfortunately	ADV
inlawrev-21502	74	2	,	,	PUNCT
inlawrev-21502	74	3	there	there	PRON
inlawrev-21502	74	4	is	be	VERB
inlawrev-21502	74	5	little	little	ADJ
inlawrev-21502	74	6	uniformity	uniformity	NOUN
inlawrev-21502	74	7	in	in	ADP
inlawrev-21502	74	8	the	the	DET
inlawrev-21502	74	9	application	application	NOUN
inlawrev-21502	74	10	of	of	ADP
inlawrev-21502	74	11	these22	these22	NOUN
inlawrev-21502	74	12	differing	differ	VERB
inlawrev-21502	74	13	tests	test	NOUN
inlawrev-21502	74	14	,	,	PUNCT
inlawrev-21502	74	15	because	because	SCONJ
inlawrev-21502	74	16	they	they	PRON
inlawrev-21502	74	17	are	be	AUX
inlawrev-21502	74	18	used	use	VERB
inlawrev-21502	74	19	in	in	ADP
inlawrev-21502	74	20	very	very	ADV
inlawrev-21502	74	21	specific	specific	ADJ
inlawrev-21502	74	22	situations	situation	NOUN
inlawrev-21502	74	23	.	.	PUNCT
inlawrev-21502	75	1	for	for	ADP
inlawrev-21502	75	2	example,23	example,23	PROPN
inlawrev-21502	75	3	the	the	DET
inlawrev-21502	75	4	internal	internal	ADJ
inlawrev-21502	75	5	revenue	revenue	NOUN
inlawrev-21502	75	6	service	service	NOUN
inlawrev-21502	75	7	(	(	PUNCT
inlawrev-21502	75	8	“	"	PUNCT
inlawrev-21502	75	9	irs	irs	PROPN
inlawrev-21502	75	10	”	"	PUNCT
inlawrev-21502	75	11	)	)	PUNCT
inlawrev-21502	75	12	test	test	NOUN
inlawrev-21502	75	13	,	,	PUNCT
inlawrev-21502	75	14	used	use	VERB
inlawrev-21502	75	15	specifically	specifically	ADV
inlawrev-21502	75	16	for	for	ADP
inlawrev-21502	75	17	tax	tax	NOUN
inlawrev-21502	75	18	purposes,24	purposes,24	NOUN
inlawrev-21502	75	19	utilizes	utilize	VERB
inlawrev-21502	75	20	twenty	twenty	NUM
inlawrev-21502	75	21	factors	factor	NOUN
inlawrev-21502	75	22	to	to	PART
inlawrev-21502	75	23	determine	determine	VERB
inlawrev-21502	75	24	if	if	SCONJ
inlawrev-21502	75	25	an	an	DET
inlawrev-21502	75	26	em	em	PROPN
inlawrev-21502	75	27	ployer	ployer	NOUN
inlawrev-21502	75	28	directs	direct	VERB
inlawrev-21502	75	29	and	and	CCONJ
inlawrev-21502	75	30	controls	control	VERB
inlawrev-21502	75	31	its	its	PRON
inlawrev-21502	75	32	workers	worker	NOUN
inlawrev-21502	75	33	,	,	PUNCT
inlawrev-21502	75	34	while	while	SCONJ
inlawrev-21502	75	35	state	state	NOUN
inlawrev-21502	75	36	unemployment	unemployment	NOUN
inlawrev-21502	75	37	insurance	insurance	NOUN
inlawrev-21502	75	38	program	program	NOUN
inlawrev-21502	75	39	s	s	PART
inlawrev-21502	75	40	use	use	NOUN
inlawrev-21502	75	41	whichever	whichever	DET
inlawrev-21502	75	42	test	test	NOUN
inlawrev-21502	75	43	the	the	DET
inlawrev-21502	75	44	state	state	NOUN
inlawrev-21502	75	45	itself	itself	PRON
inlawrev-21502	75	46	dictates	dictate	NOUN
inlawrev-21502	75	47	by	by	ADP
inlawrev-21502	75	48	statute	statute	NOUN
inlawrev-21502	75	49	,	,	PUNCT
inlawrev-21502	75	50	and	and	CCONJ
inlawrev-21502	75	51	federal	federal	ADJ
inlawrev-21502	75	52	statutes	statute	NOUN
inlawrev-21502	75	53	like	like	ADP
inlawrev-21502	75	54	the	the	DET
inlawrev-21502	75	55	fair	fair	ADJ
inlawrev-21502	75	56	labor	labor	NOUN
inlawrev-21502	75	57	standards25	standards25	PROPN
inlawrev-21502	75	58	act	act	PROPN
inlawrev-21502	75	59	utilize	utilize	VERB
inlawrev-21502	75	60	a	a	DET
inlawrev-21502	75	61	six	six	NUM
inlawrev-21502	75	62	-	-	PUNCT
inlawrev-21502	75	63	factor	factor	NOUN
inlawrev-21502	75	64	economic	economic	ADJ
inlawrev-21502	75	65	reality	reality	NOUN
inlawrev-21502	75	66	test	test	NOUN
inlawrev-21502	75	67	.	.	PUNCT
inlawrev-21502	76	1	this	this	DET
inlawrev-21502	76	2	lack	lack	NOUN
inlawrev-21502	76	3	of	of	ADP
inlawrev-21502	76	4	uniformity	uniformity	NOUN
inlawrev-21502	76	5	,	,	PUNCT
inlawrev-21502	76	6	coupled26	coupled26	VERB
inlawrev-21502	76	7	with	with	ADP
inlawrev-21502	76	8	the	the	DET
inlawrev-21502	76	9	complexity	complexity	NOUN
inlawrev-21502	76	10	of	of	ADP
inlawrev-21502	76	11	the	the	DET
inlawrev-21502	76	12	tests	test	NOUN
inlawrev-21502	76	13	themselves	themselves	PRON
inlawrev-21502	76	14	,	,	PUNCT
inlawrev-21502	76	15	causes	cause	VERB
inlawrev-21502	76	16	significant	significant	ADJ
inlawrev-21502	76	17	uncertainty	uncertainty	NOUN
inlawrev-21502	76	18	for	for	ADP
inlawrev-21502	76	19	employers	employer	NOUN
inlawrev-21502	76	20	when	when	SCONJ
inlawrev-21502	76	21	attempting	attempt	VERB
inlawrev-21502	76	22	to	to	PART
inlawrev-21502	76	23	properly	properly	ADV
inlawrev-21502	76	24	classify	classify	VERB
inlawrev-21502	76	25	their	their	PRON
inlawrev-21502	76	26	employees	employee	NOUN
inlawrev-21502	76	27	.	.	PUNCT
inlawrev-21502	77	1	this27	this27	NOUN
inlawrev-21502	77	2	uncertainty	uncertainty	NOUN
inlawrev-21502	77	3	can	can	AUX
inlawrev-21502	77	4	,	,	PUNCT
inlawrev-21502	77	5	and	and	CCONJ
inlawrev-21502	77	6	often	often	ADV
inlawrev-21502	77	7	does	do	AUX
inlawrev-21502	77	8	lead	lead	VERB
inlawrev-21502	77	9	to	to	ADP
inlawrev-21502	77	10	good	good	ADJ
inlawrev-21502	77	11	-	-	PUNCT
inlawrev-21502	77	12	faith	faith	NOUN
inlawrev-21502	77	13	misclassification	misclassification	NOUN
inlawrev-21502	77	14	of	of	ADP
inlawrev-21502	77	15	employees	employee	NOUN
inlawrev-21502	77	16	as	as	ADP
inlawrev-21502	77	17	independent	independent	ADJ
inlawrev-21502	77	18	contractors.28	contractors.28	NOUN
inlawrev-21502	77	19	1	1	NUM
inlawrev-21502	77	20	.	.	PUNCT
inlawrev-21502	78	1	the	the	DET
inlawrev-21502	78	2	common	common	ADJ
inlawrev-21502	78	3	-	-	PUNCT
inlawrev-21502	78	4	law	law	NOUN
inlawrev-21502	78	5	test	test	NOUN
inlawrev-21502	78	6	.	.	PUNCT
inlawrev-21502	78	7	—	—	PUNCT
inlawrev-21502	79	1	the	the	DET
inlawrev-21502	79	2	common	common	ADJ
inlawrev-21502	79	3	-	-	PUNCT
inlawrev-21502	79	4	law	law	NOUN
inlawrev-21502	79	5	test	test	NOUN
inlawrev-21502	79	6	,	,	PUNCT
inlawrev-21502	79	7	or	or	CCONJ
inlawrev-21502	79	8	the	the	DET
inlawrev-21502	79	9	“	"	PUNCT
inlawrev-21502	79	10	right	right	NOUN
inlawrev-21502	79	11	-	-	PUNCT
inlawrev-21502	79	12	to	to	ADP
inlawrev-21502	79	13	-	-	PUNCT
inlawrev-21502	79	14	control	control	NOUN
inlawrev-21502	79	15	”	"	PUNCT
inlawrev-21502	79	16	test	test	NOUN
inlawrev-21502	79	17	,	,	PUNCT
inlawrev-21502	79	18	stems	stem	VERB
inlawrev-21502	79	19	from	from	ADP
inlawrev-21502	79	20	the	the	DET
inlawrev-21502	79	21	“	"	PUNCT
inlawrev-21502	79	22	master	master	NOUN
inlawrev-21502	79	23	-	-	PUNCT
inlawrev-21502	79	24	servant	servant	NOUN
inlawrev-21502	79	25	relationship	relationship	NOUN
inlawrev-21502	79	26	”	"	PUNCT
inlawrev-21502	79	27	as	as	SCONJ
inlawrev-21502	79	28	understood	understand	VERB
inlawrev-21502	79	29	from	from	ADP
inlawrev-21502	79	30	the	the	DET
inlawrev-21502	79	31	common	common	ADJ
inlawrev-21502	79	32	law	law	NOUN
inlawrev-21502	79	33	of	of	ADP
inlawrev-21502	79	34	agency	agency	NOUN
inlawrev-21502	79	35	.	.	PUNCT
inlawrev-21502	80	1	under	under	ADP
inlawrev-21502	80	2	this	this	DET
inlawrev-21502	80	3	test	test	NOUN
inlawrev-21502	80	4	,	,	PUNCT
inlawrev-21502	80	5	the	the	DET
inlawrev-21502	80	6	employer	employer	NOUN
inlawrev-21502	80	7	’s	’s	PART
inlawrev-21502	80	8	right	right	NOUN
inlawrev-21502	80	9	to	to	PART
inlawrev-21502	80	10	control	control	VERB
inlawrev-21502	80	11	the29	the29	ADJ
inlawrev-21502	80	12	manner	manner	NOUN
inlawrev-21502	80	13	and	and	CCONJ
inlawrev-21502	80	14	means	mean	NOUN
inlawrev-21502	80	15	by	by	ADP
inlawrev-21502	80	16	which	which	PRON
inlawrev-21502	80	17	the	the	DET
inlawrev-21502	80	18	outcome	outcome	NOUN
inlawrev-21502	80	19	is	be	AUX
inlawrev-21502	80	20	accomplished	accomplish	VERB
inlawrev-21502	80	21	by	by	ADP
inlawrev-21502	80	22	the	the	DET
inlawrev-21502	80	23	employee	employee	NOUN
inlawrev-21502	80	24	is	be	AUX
inlawrev-21502	80	25	the	the	DET
inlawrev-21502	80	26	primary	primary	ADJ
inlawrev-21502	80	27	factor	factor	NOUN
inlawrev-21502	80	28	in	in	ADP
inlawrev-21502	80	29	determining	determine	VERB
inlawrev-21502	80	30	the	the	DET
inlawrev-21502	80	31	employee	employee	NOUN
inlawrev-21502	80	32	’s	’s	PART
inlawrev-21502	80	33	classification	classification	NOUN
inlawrev-21502	80	34	.	.	PUNCT
inlawrev-21502	81	1	an	an	DET
inlawrev-21502	81	2	employer	employer	NOUN
inlawrev-21502	81	3	does30	does30	NOUN
inlawrev-21502	81	4	not	not	PART
inlawrev-21502	81	5	have	have	VERB
inlawrev-21502	81	6	to	to	PART
inlawrev-21502	81	7	actually	actually	ADV
inlawrev-21502	81	8	exercise	exercise	VERB
inlawrev-21502	81	9	his	his	PRON
inlawrev-21502	81	10	or	or	CCONJ
inlawrev-21502	81	11	her	her	PRON
inlawrev-21502	81	12	right	right	NOUN
inlawrev-21502	81	13	to	to	PART
inlawrev-21502	81	14	control	control	VERB
inlawrev-21502	81	15	an	an	DET
inlawrev-21502	81	16	employee	employee	NOUN
inlawrev-21502	81	17	’s	’s	PART
inlawrev-21502	81	18	work	work	NOUN
inlawrev-21502	81	19	;	;	PUNCT
inlawrev-21502	81	20	the	the	DET
inlawrev-21502	81	21	existence	existence	NOUN
inlawrev-21502	81	22	of	of	ADP
inlawrev-21502	81	23	such	such	DET
inlawrev-21502	81	24	a	a	DET
inlawrev-21502	81	25	right	right	NOUN
inlawrev-21502	81	26	alone	alone	ADV
inlawrev-21502	81	27	is	be	AUX
inlawrev-21502	81	28	sufficient	sufficient	ADJ
inlawrev-21502	81	29	to	to	PART
inlawrev-21502	81	30	justify	justify	VERB
inlawrev-21502	81	31	a	a	DET
inlawrev-21502	81	32	classification	classification	NOUN
inlawrev-21502	81	33	of	of	ADP
inlawrev-21502	81	34	21	21	NUM
inlawrev-21502	81	35	.	.	PUNCT
inlawrev-21502	82	1	see	see	VERB
inlawrev-21502	82	2	jenna	jenna	PROPN
inlawrev-21502	82	3	a.	a.	PROPN
inlawrev-21502	82	4	moran	moran	PROPN
inlawrev-21502	82	5	,	,	PUNCT
inlawrev-21502	82	6	independent	independent	ADJ
inlawrev-21502	82	7	contractor	contractor	NOUN
inlawrev-21502	82	8	or	or	CCONJ
inlawrev-21502	82	9	employee	employee	NOUN
inlawrev-21502	82	10	?	?	PUNCT
inlawrev-21502	83	1	misclassification	misclassification	NOUN
inlawrev-21502	83	2	of	of	ADP
inlawrev-21502	83	3	workers	worker	NOUN
inlawrev-21502	83	4	and	and	CCONJ
inlawrev-21502	83	5	its	its	PRON
inlawrev-21502	83	6	effect	effect	NOUN
inlawrev-21502	83	7	on	on	ADP
inlawrev-21502	83	8	the	the	DET
inlawrev-21502	83	9	state	state	NOUN
inlawrev-21502	83	10	,	,	PUNCT
inlawrev-21502	83	11	28	28	NUM
inlawrev-21502	83	12	buff	buff	PROPN
inlawrev-21502	83	13	.	.	PUNCT
inlawrev-21502	84	1	pub	pub	NOUN
inlawrev-21502	84	2	.	.	PUNCT
inlawrev-21502	85	1	int	int	NOUN
inlawrev-21502	85	2	.	.	PUNCT
inlawrev-21502	86	1	l.j	l.j	PROPN
inlawrev-21502	86	2	.	.	PROPN
inlawrev-21502	86	3	105	105	NUM
inlawrev-21502	86	4	,	,	PUNCT
inlawrev-21502	86	5	106	106	NUM
inlawrev-21502	86	6	(	(	PUNCT
inlawrev-21502	86	7	2009	2009	NUM
inlawrev-21502	86	8	)	)	PUNCT
inlawrev-21502	86	9	.	.	PUNCT
inlawrev-21502	87	1	22	22	NUM
inlawrev-21502	87	2	.	.	PUNCT
inlawrev-21502	87	3	see	see	VERB
inlawrev-21502	87	4	i	i	PRON
inlawrev-21502	87	5	d.	d.	PROPN
inlawrev-21502	87	6	23	23	NUM
inlawrev-21502	87	7	.	.	PUNCT
inlawrev-21502	88	1	de	de	PROPN
inlawrev-21502	88	2	silva	silva	PROPN
inlawrev-21502	88	3	et	et	PROPN
inlawrev-21502	88	4	al	al	PROPN
inlawrev-21502	88	5	.	.	PROPN
inlawrev-21502	88	6	,	,	PUNCT
inlawrev-21502	88	7	supra	supra	PROPN
inlawrev-21502	88	8	note	note	PROPN
inlawrev-21502	88	9	17	17	NUM
inlawrev-21502	88	10	,	,	PUNCT
inlawrev-21502	88	11	at	at	ADP
inlawrev-21502	88	12	15	15	NUM
inlawrev-21502	88	13	-	-	SYM
inlawrev-21502	88	14	19	19	NUM
inlawrev-21502	88	15	.	.	NOUN
inlawrev-21502	88	16	24	24	NUM
inlawrev-21502	88	17	.	.	PUNCT
inlawrev-21502	89	1	i	i	PRON
inlawrev-21502	89	2	d.	d.	PROPN
inlawrev-21502	89	3	at	at	ADP
inlawrev-21502	89	4	17	17	NUM
inlawrev-21502	89	5	-	-	SYM
inlawrev-21502	89	6	18	18	NUM
inlawrev-21502	89	7	.	.	PUNCT
inlawrev-21502	89	8	25	25	NUM
inlawrev-21502	89	9	.	.	PUNCT
inlawrev-21502	90	1	see	see	VERB
inlawrev-21502	90	2	i	i	PRON
inlawrev-21502	90	3	d.	d.	PROPN
inlawrev-21502	90	4	at	at	ADP
inlawrev-21502	90	5	20	20	NUM
inlawrev-21502	90	6	-	-	SYM
inlawrev-21502	90	7	22	22	NUM
inlawrev-21502	90	8	.	.	PUNCT
inlawrev-21502	91	1	26	26	NUM
inlawrev-21502	91	2	.	.	PUNCT
inlawrev-21502	92	1	moran	moran	PROPN
inlawrev-21502	92	2	,	,	PUNCT
inlawrev-21502	92	3	supra	supra	PROPN
inlawrev-21502	92	4	note	note	PROPN
inlawrev-21502	92	5	21	21	NUM
inlawrev-21502	92	6	,	,	PUNCT
inlawrev-21502	92	7	at	at	ADP
inlawrev-21502	92	8	116	116	NUM
inlawrev-21502	92	9	-	-	SYM
inlawrev-21502	92	10	18	18	NUM
inlawrev-21502	92	11	.	.	PUNCT
inlawrev-21502	92	12	27	27	NUM
inlawrev-21502	92	13	.	.	X
inlawrev-21502	93	1	de	de	PROPN
inlawrev-21502	93	2	silva	silva	PROPN
inlawrev-21502	93	3	et	et	PROPN
inlawrev-21502	93	4	al	al	PROPN
inlawrev-21502	93	5	.	.	PROPN
inlawrev-21502	93	6	,	,	PUNCT
inlawrev-21502	93	7	supra	supra	PROPN
inlawrev-21502	93	8	note	note	PROPN
inlawrev-21502	93	9	17	17	NUM
inlawrev-21502	93	10	,	,	PUNCT
inlawrev-21502	93	11	at	at	ADP
inlawrev-21502	93	12	14	14	NUM
inlawrev-21502	93	13	.	.	PUNCT
inlawrev-21502	93	14	28	28	NUM
inlawrev-21502	93	15	.	.	PUNCT
inlawrev-21502	94	1	leveling	level	VERB
inlawrev-21502	94	2	the	the	DET
inlawrev-21502	94	3	playing	play	VERB
inlawrev-21502	94	4	field	field	NOUN
inlawrev-21502	94	5	,	,	PUNCT
inlawrev-21502	94	6	supra	supra	PROPN
inlawrev-21502	94	7	note	note	NOUN
inlawrev-21502	94	8	1	1	NUM
inlawrev-21502	94	9	,	,	PUNCT
inlawrev-21502	94	10	at	at	ADP
inlawrev-21502	94	11	1	1	NUM
inlawrev-21502	94	12	.	.	NOUN
inlawrev-21502	94	13	29	29	NUM
inlawrev-21502	94	14	.	.	PUNCT
inlawrev-21502	95	1	nationwide	nationwide	PROPN
inlawrev-21502	95	2	mut	mut	PROPN
inlawrev-21502	95	3	.	.	PUNCT
inlawrev-21502	96	1	ins	ins	PROPN
inlawrev-21502	96	2	.	.	PUNCT
inlawrev-21502	96	3	co.	co.	PROPN
inlawrev-21502	97	1	v.	v.	CCONJ
inlawrev-21502	97	2	darden	darden	PROPN
inlawrev-21502	97	3	,	,	PUNCT
inlawrev-21502	97	4	503	503	NUM
inlawrev-21502	97	5	u.s	u.s	PROPN
inlawrev-21502	97	6	.	.	PROPN
inlawrev-21502	97	7	318	318	NUM
inlawrev-21502	97	8	,	,	PUNCT
inlawrev-21502	97	9	322	322	NUM
inlawrev-21502	97	10	-	-	SYM
inlawrev-21502	97	11	24	24	NUM
inlawrev-21502	97	12	(	(	PUNCT
inlawrev-21502	97	13	1992	1992	NUM
inlawrev-21502	97	14	)	)	PUNCT
inlawrev-21502	97	15	.	.	PUNCT
inlawrev-21502	98	1	30	30	NUM
inlawrev-21502	98	2	.	.	X
inlawrev-21502	98	3	de	de	PROPN
inlawrev-21502	98	4	silva	silva	PROPN
inlawrev-21502	98	5	et	et	PROPN
inlawrev-21502	98	6	al	al	PROPN
inlawrev-21502	98	7	.	.	PROPN
inlawrev-21502	98	8	,	,	PUNCT
inlawrev-21502	98	9	supra	supra	PROPN
inlawrev-21502	98	10	note	note	PROPN
inlawrev-21502	98	11	17	17	NUM
inlawrev-21502	98	12	,	,	PUNCT
inlawrev-21502	98	13	at	at	ADP
inlawrev-21502	98	14	15	15	NUM
inlawrev-21502	98	15	-	-	SYM
inlawrev-21502	98	16	16	16	NUM
inlawrev-21502	98	17	.	.	PUNCT
inlawrev-21502	99	1	676	676	NUM
inlawrev-21502	99	2	indiana	indiana	PROPN
inlawrev-21502	99	3	law	law	PROPN
inlawrev-21502	99	4	review	review	NOUN
inlawrev-21502	99	5	[	[	X
inlawrev-21502	99	6	vol	vol	NOUN
inlawrev-21502	99	7	.	.	PUNCT
inlawrev-21502	100	1	50:673	50:673	NUM
inlawrev-21502	100	2	“	"	PUNCT
inlawrev-21502	100	3	employee	employee	NOUN
inlawrev-21502	100	4	.	.	PUNCT
inlawrev-21502	100	5	”	"	PUNCT
inlawrev-21502	101	1	unfortunately	unfortunately	ADV
inlawrev-21502	101	2	,	,	PUNCT
inlawrev-21502	101	3	whether	whether	SCONJ
inlawrev-21502	101	4	an	an	DET
inlawrev-21502	101	5	employer	employer	NOUN
inlawrev-21502	101	6	possesses	possess	VERB
inlawrev-21502	101	7	the	the	DET
inlawrev-21502	101	8	right	right	NOUN
inlawrev-21502	101	9	to	to	PART
inlawrev-21502	101	10	control31	control31	VERB
inlawrev-21502	101	11	is	be	AUX
inlawrev-21502	101	12	a	a	DET
inlawrev-21502	101	13	complex	complex	ADJ
inlawrev-21502	101	14	and	and	CCONJ
inlawrev-21502	101	15	often	often	ADV
inlawrev-21502	101	16	litigated	litigate	VERB
inlawrev-21502	101	17	issue	issue	NOUN
inlawrev-21502	101	18	.	.	PUNCT
inlawrev-21502	102	1	the	the	DET
inlawrev-21502	102	2	supreme	supreme	PROPN
inlawrev-21502	102	3	court	court	PROPN
inlawrev-21502	102	4	has	have	AUX
inlawrev-21502	102	5	held	hold	VERB
inlawrev-21502	102	6	many	many	ADJ
inlawrev-21502	102	7	factors32	factors32	NOUN
inlawrev-21502	102	8	are	be	AUX
inlawrev-21502	102	9	relevant	relevant	ADJ
inlawrev-21502	102	10	to	to	ADP
inlawrev-21502	102	11	a	a	DET
inlawrev-21502	102	12	right	right	NOUN
inlawrev-21502	102	13	to	to	PART
inlawrev-21502	102	14	control	control	VERB
inlawrev-21502	102	15	analysis	analysis	NOUN
inlawrev-21502	102	16	,	,	PUNCT
inlawrev-21502	102	17	including	include	VERB
inlawrev-21502	102	18	:	:	PUNCT
inlawrev-21502	102	19	the	the	DET
inlawrev-21502	102	20	location	location	NOUN
inlawrev-21502	102	21	of	of	ADP
inlawrev-21502	102	22	the	the	DET
inlawrev-21502	102	23	work	work	NOUN
inlawrev-21502	102	24	;	;	PUNCT
inlawrev-21502	102	25	the	the	DET
inlawrev-21502	102	26	duration	duration	NOUN
inlawrev-21502	102	27	of	of	ADP
inlawrev-21502	102	28	the	the	DET
inlawrev-21502	102	29	relationship	relationship	NOUN
inlawrev-21502	102	30	between	between	ADP
inlawrev-21502	102	31	the	the	DET
inlawrev-21502	102	32	parties	party	NOUN
inlawrev-21502	102	33	;	;	PUNCT
inlawrev-21502	102	34	whether	whether	SCONJ
inlawrev-21502	102	35	the	the	DET
inlawrev-21502	102	36	hiring	hire	VERB
inlawrev-21502	102	37	party	party	NOUN
inlawrev-21502	102	38	has	have	AUX
inlawrev-21502	102	39	the	the	DET
inlawrev-21502	102	40	right	right	NOUN
inlawrev-21502	102	41	to	to	PART
inlawrev-21502	102	42	assign	assign	VERB
inlawrev-21502	102	43	additional	additional	ADJ
inlawrev-21502	102	44	projects	project	NOUN
inlawrev-21502	102	45	to	to	ADP
inlawrev-21502	102	46	the	the	DET
inlawrev-21502	102	47	hired	hire	VERB
inlawrev-21502	102	48	party	party	NOUN
inlawrev-21502	102	49	;	;	PUNCT
inlawrev-21502	102	50	the	the	DET
inlawrev-21502	102	51	extent	extent	NOUN
inlawrev-21502	102	52	of	of	ADP
inlawrev-21502	102	53	the	the	DET
inlawrev-21502	102	54	hired	hire	VERB
inlawrev-21502	102	55	party	party	NOUN
inlawrev-21502	102	56	's	's	PART
inlawrev-21502	102	57	discretion	discretion	NOUN
inlawrev-21502	102	58	over	over	ADP
inlawrev-21502	102	59	when	when	SCONJ
inlawrev-21502	102	60	and	and	CCONJ
inlawrev-21502	102	61	how	how	SCONJ
inlawrev-21502	102	62	long	long	ADJ
inlawrev-21502	102	63	to	to	PART
inlawrev-21502	102	64	work	work	VERB
inlawrev-21502	102	65	;	;	PUNCT
inlawrev-21502	102	66	the	the	DET
inlawrev-21502	102	67	method	method	NOUN
inlawrev-21502	102	68	of	of	ADP
inlawrev-21502	102	69	payment	payment	NOUN
inlawrev-21502	102	70	;	;	PUNCT
inlawrev-21502	102	71	the	the	DET
inlawrev-21502	102	72	hired	hire	VERB
inlawrev-21502	102	73	party	party	NOUN
inlawrev-21502	102	74	's	's	PART
inlawrev-21502	102	75	role	role	NOUN
inlawrev-21502	102	76	in	in	ADP
inlawrev-21502	102	77	hiring	hire	VERB
inlawrev-21502	102	78	and	and	CCONJ
inlawrev-21502	102	79	paying	pay	VERB
inlawrev-21502	102	80	assistants	assistant	NOUN
inlawrev-21502	102	81	;	;	PUNCT
inlawrev-21502	102	82	whether	whether	SCONJ
inlawrev-21502	102	83	the	the	DET
inlawrev-21502	102	84	work	work	NOUN
inlawrev-21502	102	85	is	be	AUX
inlawrev-21502	102	86	part	part	NOUN
inlawrev-21502	102	87	of	of	ADP
inlawrev-21502	102	88	the	the	DET
inlawrev-21502	102	89	regular	regular	ADJ
inlawrev-21502	102	90	business	business	NOUN
inlawrev-21502	102	91	of	of	ADP
inlawrev-21502	102	92	the	the	DET
inlawrev-21502	102	93	hiring	hire	VERB
inlawrev-21502	102	94	party	party	NOUN
inlawrev-21502	102	95	;	;	PUNCT
inlawrev-21502	102	96	whether	whether	SCONJ
inlawrev-21502	102	97	the	the	DET
inlawrev-21502	102	98	hiring	hire	VERB
inlawrev-21502	102	99	party	party	NOUN
inlawrev-21502	102	100	is	be	AUX
inlawrev-21502	102	101	in	in	ADP
inlawrev-21502	102	102	business	business	NOUN
inlawrev-21502	102	103	;	;	PUNCT
inlawrev-21502	102	104	the	the	DET
inlawrev-21502	102	105	provision	provision	NOUN
inlawrev-21502	102	106	of	of	ADP
inlawrev-21502	102	107	employee	employee	NOUN
inlawrev-21502	102	108	benefits	benefit	NOUN
inlawrev-21502	102	109	;	;	PUNCT
inlawrev-21502	102	110	and	and	CCONJ
inlawrev-21502	102	111	the	the	DET
inlawrev-21502	102	112	tax	tax	NOUN
inlawrev-21502	102	113	treatment	treatment	NOUN
inlawrev-21502	102	114	of	of	ADP
inlawrev-21502	102	115	the	the	DET
inlawrev-21502	102	116	hired	hire	VERB
inlawrev-21502	102	117	party.33	party.33	NOUN
inlawrev-21502	102	118	additionally	additionally	ADV
inlawrev-21502	102	119	,	,	PUNCT
inlawrev-21502	102	120	the	the	DET
inlawrev-21502	102	121	court	court	NOUN
inlawrev-21502	102	122	has	have	AUX
inlawrev-21502	102	123	held	hold	VERB
inlawrev-21502	102	124	“	"	PUNCT
inlawrev-21502	102	125	[	[	X
inlawrev-21502	102	126	s]ince	s]ince	NOUN
inlawrev-21502	102	127	the	the	DET
inlawrev-21502	102	128	com	com	NOUN
inlawrev-21502	102	129	m	m	NOUN
inlawrev-21502	102	130	on	on	ADP
inlawrev-21502	102	131	-	-	PUNCT
inlawrev-21502	102	132	law	law	NOUN
inlawrev-21502	102	133	test	test	NOUN
inlawrev-21502	102	134	contains	contain	VERB
inlawrev-21502	102	135	‘	'	PUNCT
inlawrev-21502	102	136	no	no	DET
inlawrev-21502	102	137	shorthand	shorthand	NOUN
inlawrev-21502	102	138	formula	formula	NOUN
inlawrev-21502	102	139	or	or	CCONJ
inlawrev-21502	102	140	magic	magic	ADJ
inlawrev-21502	102	141	phrase	phrase	NOUN
inlawrev-21502	102	142	that	that	PRON
inlawrev-21502	102	143	can	can	AUX
inlawrev-21502	102	144	be	be	AUX
inlawrev-21502	102	145	applied	apply	VERB
inlawrev-21502	102	146	to	to	PART
inlawrev-21502	102	147	find	find	VERB
inlawrev-21502	102	148	the	the	DET
inlawrev-21502	102	149	answer	answer	NOUN
inlawrev-21502	102	150	,	,	PUNCT
inlawrev-21502	102	151	.	.	PUNCT
inlawrev-21502	102	152	.	.	PUNCT
inlawrev-21502	102	153	.	.	PUNCT
inlawrev-21502	103	1	all	all	PRON
inlawrev-21502	103	2	of	of	ADP
inlawrev-21502	103	3	the	the	DET
inlawrev-21502	103	4	incidents	incident	NOUN
inlawrev-21502	103	5	of	of	ADP
inlawrev-21502	103	6	the	the	DET
inlawrev-21502	103	7	relationship	relationship	NOUN
inlawrev-21502	103	8	must	must	AUX
inlawrev-21502	103	9	be	be	AUX
inlawrev-21502	103	10	assessed	assess	VERB
inlawrev-21502	103	11	and	and	CCONJ
inlawrev-21502	103	12	weighed	weigh	VERB
inlawrev-21502	103	13	with	with	ADP
inlawrev-21502	103	14	no	no	DET
inlawrev-21502	103	15	one	one	NUM
inlawrev-21502	103	16	factor	factor	NOUN
inlawrev-21502	103	17	being	be	AUX
inlawrev-21502	103	18	decisive	decisive	ADJ
inlawrev-21502	103	19	.	.	PUNCT
inlawrev-21502	103	20	’	'	PUNCT
inlawrev-21502	103	21	”	"	PUNCT
inlawrev-21502	104	1	the	the	DET
inlawrev-21502	104	2	common	common	ADJ
inlawrev-21502	104	3	-	-	PUNCT
inlawrev-21502	104	4	law	law	NOUN
inlawrev-21502	104	5	test	test	NOUN
inlawrev-21502	104	6	is	be	AUX
inlawrev-21502	104	7	frequently	frequently	ADV
inlawrev-21502	104	8	used	use	VERB
inlawrev-21502	104	9	when	when	SCONJ
inlawrev-21502	104	10	the	the	DET
inlawrev-21502	104	11	term34	term34	NOUN
inlawrev-21502	104	12	“	"	PUNCT
inlawrev-21502	104	13	employee	employee	NOUN
inlawrev-21502	104	14	”	"	PUNCT
inlawrev-21502	104	15	is	be	AUX
inlawrev-21502	104	16	circular	circular	ADJ
inlawrev-21502	104	17	,	,	PUNCT
inlawrev-21502	104	18	and	and	CCONJ
inlawrev-21502	104	19	the	the	DET
inlawrev-21502	104	20	accompanying	accompanying	ADJ
inlawrev-21502	104	21	statute	statute	NOUN
inlawrev-21502	104	22	does	do	AUX
inlawrev-21502	104	23	not	not	PART
inlawrev-21502	104	24	provide	provide	VERB
inlawrev-21502	104	25	much	much	ADJ
inlawrev-21502	104	26	guidance	guidance	NOUN
inlawrev-21502	104	27	to	to	PART
inlawrev-21502	104	28	determine	determine	VERB
inlawrev-21502	104	29	when	when	SCONJ
inlawrev-21502	104	30	an	an	DET
inlawrev-21502	104	31	individual	individual	NOUN
inlawrev-21502	104	32	should	should	AUX
inlawrev-21502	104	33	be	be	AUX
inlawrev-21502	104	34	classified	classify	VERB
inlawrev-21502	104	35	as	as	ADP
inlawrev-21502	104	36	such.35	such.35	NOUN
inlawrev-21502	104	37	2	2	NUM
inlawrev-21502	104	38	.	.	PUNCT
inlawrev-21502	105	1	the	the	DET
inlawrev-21502	105	2	abc	abc	PROPN
inlawrev-21502	105	3	test	test	NOUN
inlawrev-21502	105	4	.	.	PUNCT
inlawrev-21502	105	5	—	—	PUNCT
inlawrev-21502	105	6	the	the	DET
inlawrev-21502	105	7	abc	abc	PROPN
inlawrev-21502	105	8	test	test	NOUN
inlawrev-21502	105	9	is	be	AUX
inlawrev-21502	105	10	a	a	DET
inlawrev-21502	105	11	broader	broad	ADJ
inlawrev-21502	105	12	version	version	NOUN
inlawrev-21502	105	13	of	of	ADP
inlawrev-21502	105	14	the	the	DET
inlawrev-21502	105	15	right	right	NOUN
inlawrev-21502	105	16	-	-	PUNCT
inlawrev-21502	105	17	to	to	ADP
inlawrev-21502	105	18	-	-	PUNCT
inlawrev-21502	105	19	control	control	NOUN
inlawrev-21502	105	20	test	test	NOUN
inlawrev-21502	105	21	utilized	utilize	VERB
inlawrev-21502	105	22	by	by	ADP
inlawrev-21502	105	23	a	a	DET
inlawrev-21502	105	24	number	number	NOUN
inlawrev-21502	105	25	of	of	ADP
inlawrev-21502	105	26	states	state	NOUN
inlawrev-21502	105	27	.	.	PUNCT
inlawrev-21502	106	1	under	under	ADP
inlawrev-21502	106	2	the	the	DET
inlawrev-21502	106	3	abc	abc	PROPN
inlawrev-21502	106	4	test	test	NOUN
inlawrev-21502	106	5	,	,	PUNCT
inlawrev-21502	106	6	a	a	DET
inlawrev-21502	106	7	worker	worker	NOUN
inlawrev-21502	106	8	is	be	AUX
inlawrev-21502	106	9	presumed36	presumed36	NOUN
inlawrev-21502	106	10	to	to	PART
inlawrev-21502	106	11	be	be	AUX
inlawrev-21502	106	12	an	an	DET
inlawrev-21502	106	13	employee	employee	NOUN
inlawrev-21502	106	14	.	.	PUNCT
inlawrev-21502	107	1	if	if	SCONJ
inlawrev-21502	107	2	an	an	DET
inlawrev-21502	107	3	employer	employer	NOUN
inlawrev-21502	107	4	wishes	wish	VERB
inlawrev-21502	107	5	to	to	PART
inlawrev-21502	107	6	defeat	defeat	VERB
inlawrev-21502	107	7	this	this	DET
inlawrev-21502	107	8	presumption	presumption	NOUN
inlawrev-21502	107	9	and37	and37	NOUN
inlawrev-21502	107	10	classify	classify	VERB
inlawrev-21502	107	11	an	an	DET
inlawrev-21502	107	12	individual	individual	NOUN
inlawrev-21502	107	13	as	as	ADP
inlawrev-21502	107	14	an	an	DET
inlawrev-21502	107	15	independent	independent	ADJ
inlawrev-21502	107	16	contractor	contractor	NOUN
inlawrev-21502	107	17	,	,	PUNCT
inlawrev-21502	107	18	he	he	PRON
inlawrev-21502	107	19	or	or	CCONJ
inlawrev-21502	107	20	she	she	PRON
inlawrev-21502	107	21	must	must	AUX
inlawrev-21502	107	22	prove	prove	VERB
inlawrev-21502	107	23	three	three	NUM
inlawrev-21502	107	24	conditions	condition	NOUN
inlawrev-21502	107	25	:	:	PUNCT
inlawrev-21502	107	26	38	38	NUM
inlawrev-21502	107	27	(	(	PUNCT
inlawrev-21502	107	28	a	a	X
inlawrev-21502	107	29	)	)	PUNCT
inlawrev-21502	107	30	the	the	DET
inlawrev-21502	107	31	individual	individual	NOUN
inlawrev-21502	107	32	is	be	AUX
inlawrev-21502	107	33	free	free	ADJ
inlawrev-21502	107	34	from	from	ADP
inlawrev-21502	107	35	any	any	DET
inlawrev-21502	107	36	direction	direction	NOUN
inlawrev-21502	107	37	or	or	CCONJ
inlawrev-21502	107	38	control	control	NOUN
inlawrev-21502	107	39	in	in	ADP
inlawrev-21502	107	40	performing	perform	VERB
inlawrev-21502	107	41	the	the	DET
inlawrev-21502	107	42	services	service	NOUN
inlawrev-21502	107	43	;	;	PUNCT
inlawrev-21502	107	44	(	(	PUNCT
inlawrev-21502	107	45	b	b	X
inlawrev-21502	107	46	)	)	PUNCT
inlawrev-21502	107	47	the	the	DET
inlawrev-21502	107	48	services	service	NOUN
inlawrev-21502	107	49	are	be	AUX
inlawrev-21502	107	50	performed	perform	VERB
inlawrev-21502	107	51	outside	outside	ADP
inlawrev-21502	107	52	the	the	DET
inlawrev-21502	107	53	usual	usual	ADJ
inlawrev-21502	107	54	course	course	NOUN
inlawrev-21502	107	55	of	of	ADP
inlawrev-21502	107	56	the	the	DET
inlawrev-21502	107	57	employer	employer	NOUN
inlawrev-21502	107	58	's	's	PART
inlawrev-21502	107	59	business	business	NOUN
inlawrev-21502	107	60	or	or	CCONJ
inlawrev-21502	107	61	are	be	AUX
inlawrev-21502	107	62	performed	perform	VERB
inlawrev-21502	107	63	away	away	ADV
inlawrev-21502	107	64	from	from	ADP
inlawrev-21502	107	65	any	any	PRON
inlawrev-21502	107	66	of	of	ADP
inlawrev-21502	107	67	the	the	DET
inlawrev-21502	107	68	employer	employer	NOUN
inlawrev-21502	107	69	's	's	PART
inlawrev-21502	107	70	regular	regular	ADJ
inlawrev-21502	107	71	business	business	NOUN
inlawrev-21502	107	72	locations	location	NOUN
inlawrev-21502	107	73	;	;	PUNCT
inlawrev-21502	107	74	(	(	PUNCT
inlawrev-21502	107	75	c	c	X
inlawrev-21502	107	76	)	)	PUNCT
inlawrev-21502	107	77	the	the	DET
inlawrev-21502	107	78	individual	individual	NOUN
inlawrev-21502	107	79	is	be	AUX
inlawrev-21502	107	80	customarily	customarily	ADV
inlawrev-21502	107	81	engaged	engage	VERB
inlawrev-21502	107	82	in	in	ADP
inlawrev-21502	107	83	an	an	DET
inlawrev-21502	107	84	independent	independent	ADJ
inlawrev-21502	107	85	trade	trade	NOUN
inlawrev-21502	107	86	,	,	PUNCT
inlawrev-21502	107	87	occupation	occupation	NOUN
inlawrev-21502	107	88	,	,	PUNCT
inlawrev-21502	107	89	business	business	NOUN
inlawrev-21502	107	90	,	,	PUNCT
inlawrev-21502	107	91	or	or	CCONJ
inlawrev-21502	107	92	profession.39	profession.39	PROPN
inlawrev-21502	107	93	3	3	NUM
inlawrev-21502	107	94	.	.	PUNCT
inlawrev-21502	108	1	the	the	DET
inlawrev-21502	108	2	irs	irs	PROPN
inlawrev-21502	108	3	test	test	NOUN
inlawrev-21502	108	4	.	.	PUNCT
inlawrev-21502	108	5	—	—	PUNCT
inlawrev-21502	108	6	the	the	DET
inlawrev-21502	108	7	irs	irs	PROPN
inlawrev-21502	108	8	utilizes	utilize	VERB
inlawrev-21502	108	9	a	a	DET
inlawrev-21502	108	10	“	"	PUNCT
inlawrev-21502	108	11	common	common	ADJ
inlawrev-21502	108	12	law	law	NOUN
inlawrev-21502	108	13	standard	standard	NOUN
inlawrev-21502	108	14	that	that	PRON
inlawrev-21502	108	15	focuses	focus	VERB
inlawrev-21502	108	16	on	on	ADP
inlawrev-21502	108	17	31	31	NUM
inlawrev-21502	108	18	.	.	PUNCT
inlawrev-21502	109	1	i	i	PRON
inlawrev-21502	109	2	d.	d.	PROPN
inlawrev-21502	109	3	32	32	NUM
inlawrev-21502	109	4	.	.	PUNCT
inlawrev-21502	110	1	david	david	PROPN
inlawrev-21502	110	2	bauer	bauer	PROPN
inlawrev-21502	110	3	,	,	PUNCT
inlawrev-21502	110	4	the	the	DET
inlawrev-21502	110	5	misclassification	misclassification	NOUN
inlawrev-21502	110	6	of	of	ADP
inlawrev-21502	110	7	independent	independent	ADJ
inlawrev-21502	110	8	contractors	contractor	NOUN
inlawrev-21502	110	9	:	:	PUNCT
inlawrev-21502	110	10	the	the	DET
inlawrev-21502	110	11	fifty	fifty	NUM
inlawrev-21502	110	12	-	-	PUNCT
inlawrev-21502	110	13	four	four	NUM
inlawrev-21502	110	14	billion	billion	NUM
inlawrev-21502	110	15	dollar	dollar	NOUN
inlawrev-21502	110	16	problem	problem	NOUN
inlawrev-21502	110	17	,	,	PUNCT
inlawrev-21502	110	18	12	12	NUM
inlawrev-21502	110	19	rutgers	rutgers	PROPN
inlawrev-21502	110	20	j	j	PROPN
inlawrev-21502	110	21	l.	l.	PROPN
inlawrev-21502	110	22	&	&	CCONJ
inlawrev-21502	110	23	pub	pub	PROPN
inlawrev-21502	110	24	.	.	PUNCT
inlawrev-21502	110	25	pol’y	pol’y	NOUN
inlawrev-21502	110	26	138	138	NUM
inlawrev-21502	110	27	,	,	PUNCT
inlawrev-21502	110	28	152	152	NUM
inlawrev-21502	110	29	(	(	PUNCT
inlawrev-21502	110	30	2015	2015	NUM
inlawrev-21502	110	31	)	)	PUNCT
inlawrev-21502	110	32	.	.	PUNCT
inlawrev-21502	111	1	33	33	NUM
inlawrev-21502	111	2	.	.	PUNCT
inlawrev-21502	112	1	nationwide	nationwide	PROPN
inlawrev-21502	112	2	mut	mut	PROPN
inlawrev-21502	112	3	.	.	PUNCT
inlawrev-21502	113	1	ins	ins	PROPN
inlawrev-21502	113	2	.	.	PUNCT
inlawrev-21502	113	3	co.	co.	PROPN
inlawrev-21502	113	4	,	,	PUNCT
inlawrev-21502	113	5	503	503	NUM
inlawrev-21502	113	6	u.s	u.s	PROPN
inlawrev-21502	113	7	.	.	PROPN
inlawrev-21502	113	8	at	at	ADP
inlawrev-21502	113	9	323	323	NUM
inlawrev-21502	113	10	-	-	SYM
inlawrev-21502	113	11	24	24	NUM
inlawrev-21502	113	12	.	.	PUNCT
inlawrev-21502	114	1	34	34	NUM
inlawrev-21502	114	2	.	.	PUNCT
inlawrev-21502	115	1	i	i	PRON
inlawrev-21502	115	2	d.	d.	PROPN
inlawrev-21502	115	3	at	at	ADP
inlawrev-21502	115	4	324	324	NUM
inlawrev-21502	115	5	(	(	PUNCT
inlawrev-21502	115	6	quoting	quote	VERB
inlawrev-21502	115	7	nlrb	nlrb	ADV
inlawrev-21502	116	1	v.	v.	PROPN
inlawrev-21502	116	2	united	united	PROPN
inlawrev-21502	116	3	ins	ins	PROPN
inlawrev-21502	116	4	.	.	PUNCT
inlawrev-21502	116	5	co.	co.	PROPN
inlawrev-21502	116	6	,	,	PUNCT
inlawrev-21502	116	7	390	390	NUM
inlawrev-21502	116	8	u.s	u.s	PROPN
inlawrev-21502	116	9	.	.	PROPN
inlawrev-21502	116	10	254	254	NUM
inlawrev-21502	116	11	,	,	PUNCT
inlawrev-21502	116	12	258	258	NUM
inlawrev-21502	116	13	(	(	PUNCT
inlawrev-21502	116	14	1968	1968	NUM
inlawrev-21502	116	15	)	)	PUNCT
inlawrev-21502	116	16	)	)	PUNCT
inlawrev-21502	116	17	.	.	PUNCT
inlawrev-21502	117	1	35	35	NUM
inlawrev-21502	117	2	.	.	PUNCT
inlawrev-21502	118	1	i	i	PRON
inlawrev-21502	118	2	d.	d.	PROPN
inlawrev-21502	118	3	at	at	ADP
inlawrev-21502	118	4	323	323	NUM
inlawrev-21502	118	5	-	-	SYM
inlawrev-21502	118	6	24	24	NUM
inlawrev-21502	118	7	(	(	PUNCT
inlawrev-21502	118	8	determining	determine	VERB
inlawrev-21502	118	9	the	the	DET
inlawrev-21502	118	10	common	common	ADJ
inlawrev-21502	118	11	law	law	NOUN
inlawrev-21502	118	12	right	right	NOUN
inlawrev-21502	118	13	to	to	PART
inlawrev-21502	118	14	control	control	VERB
inlawrev-21502	118	15	test	test	NOUN
inlawrev-21502	118	16	was	be	AUX
inlawrev-21502	118	17	appropriate	appropriate	ADJ
inlawrev-21502	118	18	because	because	SCONJ
inlawrev-21502	118	19	erisa	erisa	NOUN
inlawrev-21502	118	20	’s	’s	PART
inlawrev-21502	118	21	“	"	PUNCT
inlawrev-21502	118	22	nominal	nominal	ADJ
inlawrev-21502	118	23	definition	definition	NOUN
inlawrev-21502	118	24	of	of	ADP
inlawrev-21502	118	25	‘	'	PUNCT
inlawrev-21502	118	26	employee	employee	NOUN
inlawrev-21502	118	27	’	'	PUNCT
inlawrev-21502	118	28	as	as	ADP
inlawrev-21502	118	29	‘	'	PUNCT
inlawrev-21502	118	30	any	any	DET
inlawrev-21502	118	31	individual	individual	NOUN
inlawrev-21502	118	32	employed	employ	VERB
inlawrev-21502	118	33	by	by	ADP
inlawrev-21502	118	34	an	an	DET
inlawrev-21502	118	35	employer	employer	NOUN
inlawrev-21502	118	36	’	'	PUNCT
inlawrev-21502	118	37	is	be	AUX
inlawrev-21502	118	38	completely	completely	ADV
inlawrev-21502	118	39	circular	circular	ADJ
inlawrev-21502	118	40	and	and	CCONJ
inlawrev-21502	118	41	explains	explain	VERB
inlawrev-21502	118	42	nothing	nothing	PRON
inlawrev-21502	118	43	”	"	PUNCT
inlawrev-21502	118	44	)	)	PUNCT
inlawrev-21502	118	45	.	.	PUNCT
inlawrev-21502	119	1	36	36	NUM
inlawrev-21502	119	2	.	.	X
inlawrev-21502	120	1	de	de	PROPN
inlawrev-21502	120	2	silva	silva	PROPN
inlawrev-21502	120	3	et	et	PROPN
inlawrev-21502	120	4	al	al	PROPN
inlawrev-21502	120	5	.	.	PROPN
inlawrev-21502	120	6	,	,	PUNCT
inlawrev-21502	120	7	supra	supra	PROPN
inlawrev-21502	120	8	note	note	PROPN
inlawrev-21502	120	9	17	17	NUM
inlawrev-21502	120	10	,	,	PUNCT
inlawrev-21502	120	11	at	at	ADP
inlawrev-21502	120	12	16	16	NUM
inlawrev-21502	120	13	-	-	SYM
inlawrev-21502	120	14	17	17	NUM
inlawrev-21502	120	15	.	.	PUNCT
inlawrev-21502	121	1	37	37	NUM
inlawrev-21502	121	2	.	.	PUNCT
inlawrev-21502	122	1	moran	moran	PROPN
inlawrev-21502	122	2	,	,	PUNCT
inlawrev-21502	122	3	supra	supra	PROPN
inlawrev-21502	122	4	note	note	PROPN
inlawrev-21502	122	5	21	21	NUM
inlawrev-21502	122	6	,	,	PUNCT
inlawrev-21502	122	7	at	at	ADP
inlawrev-21502	122	8	109	109	NUM
inlawrev-21502	122	9	.	.	PUNCT
inlawrev-21502	122	10	38	38	NUM
inlawrev-21502	122	11	.	.	PUNCT
inlawrev-21502	123	1	i	i	PRON
inlawrev-21502	123	2	d.	d.	PROPN
inlawrev-21502	123	3	;	;	PUNCT
inlawrev-21502	123	4	in	in	ADP
inlawrev-21502	123	5	re	re	PROPN
inlawrev-21502	123	6	fedex	fedex	NOUN
inlawrev-21502	123	7	ground	ground	PROPN
inlawrev-21502	123	8	package	package	PROPN
inlawrev-21502	123	9	sys	sys	PROPN
inlawrev-21502	123	10	.	.	PROPN
inlawrev-21502	123	11	,	,	PUNCT
inlawrev-21502	123	12	inc	inc	PROPN
inlawrev-21502	123	13	.	.	PROPN
inlawrev-21502	123	14	,	,	PUNCT
inlawrev-21502	123	15	273	273	NUM
inlawrev-21502	123	16	f.r.d	f.r.d	NOUN
inlawrev-21502	123	17	.	.	PUNCT
inlawrev-21502	123	18	516	516	NUM
inlawrev-21502	123	19	,	,	PUNCT
inlawrev-21502	123	20	525	525	NUM
inlawrev-21502	123	21	(	(	PUNCT
inlawrev-21502	123	22	n.d	n.d	PROPN
inlawrev-21502	123	23	.	.	PROPN
inlawrev-21502	123	24	ind	ind	PROPN
inlawrev-21502	123	25	.	.	PUNCT
inlawrev-21502	123	26	2010	2010	NUM
inlawrev-21502	123	27	)	)	PUNCT
inlawrev-21502	123	28	.	.	PUNCT
inlawrev-21502	124	1	39	39	NUM
inlawrev-21502	124	2	.	.	PUNCT
inlawrev-21502	125	1	moran	moran	PROPN
inlawrev-21502	125	2	,	,	PUNCT
inlawrev-21502	125	3	supra	supra	PROPN
inlawrev-21502	125	4	note	note	PROPN
inlawrev-21502	125	5	21	21	NUM
inlawrev-21502	125	6	,	,	PUNCT
inlawrev-21502	125	7	at	at	ADP
inlawrev-21502	125	8	109	109	NUM
inlawrev-21502	125	9	.	.	NOUN
inlawrev-21502	125	10	2017	2017	NUM
inlawrev-21502	125	11	]	]	PUNCT
inlawrev-21502	125	12	a	a	DET
inlawrev-21502	125	13	state	state	NOUN
inlawrev-21502	125	14	legislative	legislative	ADJ
inlawrev-21502	125	15	solution	solution	NOUN
inlawrev-21502	125	16	677	677	NUM
inlawrev-21502	125	17	a	a	DET
inlawrev-21502	125	18	business	business	NOUN
inlawrev-21502	125	19	’s	’s	PART
inlawrev-21502	125	20	control	control	NOUN
inlawrev-21502	125	21	over	over	ADP
inlawrev-21502	125	22	a	a	DET
inlawrev-21502	125	23	worker	worker	NOUN
inlawrev-21502	125	24	.	.	PUNCT
inlawrev-21502	125	25	”	"	PUNCT
inlawrev-21502	126	1	the	the	DET
inlawrev-21502	126	2	test	test	NOUN
inlawrev-21502	126	3	contains	contain	VERB
inlawrev-21502	126	4	twenty	twenty	NUM
inlawrev-21502	126	5	factors	factor	NOUN
inlawrev-21502	126	6	separated40	separated40	NOUN
inlawrev-21502	126	7	into	into	ADP
inlawrev-21502	126	8	three	three	NUM
inlawrev-21502	126	9	categories	category	NOUN
inlawrev-21502	126	10	—	—	PUNCT
inlawrev-21502	126	11	behavioral	behavioral	ADJ
inlawrev-21502	126	12	control	control	NOUN
inlawrev-21502	126	13	,	,	PUNCT
inlawrev-21502	126	14	financial	financial	ADJ
inlawrev-21502	126	15	control	control	NOUN
inlawrev-21502	126	16	,	,	PUNCT
inlawrev-21502	126	17	and	and	CCONJ
inlawrev-21502	126	18	the	the	DET
inlawrev-21502	126	19	relationship	relationship	NOUN
inlawrev-21502	126	20	of	of	ADP
inlawrev-21502	126	21	the	the	DET
inlawrev-21502	126	22	parties	party	NOUN
inlawrev-21502	126	23	.	.	PUNCT
inlawrev-21502	127	1	the	the	DET
inlawrev-21502	127	2	behavior	behavior	NOUN
inlawrev-21502	127	3	control	control	NOUN
inlawrev-21502	127	4	factor	factor	NOUN
inlawrev-21502	127	5	shows	show	VERB
inlawrev-21502	127	6	whether	whether	SCONJ
inlawrev-21502	127	7	there	there	PRON
inlawrev-21502	127	8	is	be	VERB
inlawrev-21502	127	9	a	a	DET
inlawrev-21502	127	10	right	right	NOUN
inlawrev-21502	127	11	to41	to41	PROPN
inlawrev-21502	127	12	direct	direct	ADJ
inlawrev-21502	127	13	or	or	CCONJ
inlawrev-21502	127	14	control	control	VERB
inlawrev-21502	127	15	how	how	SCONJ
inlawrev-21502	127	16	the	the	DET
inlawrev-21502	127	17	worker	worker	NOUN
inlawrev-21502	127	18	does	do	VERB
inlawrev-21502	127	19	his	his	PRON
inlawrev-21502	127	20	or	or	CCONJ
inlawrev-21502	127	21	her	her	PRON
inlawrev-21502	127	22	work	work	NOUN
inlawrev-21502	127	23	.	.	PUNCT
inlawrev-21502	128	1	if	if	SCONJ
inlawrev-21502	128	2	a	a	DET
inlawrev-21502	128	3	worker	worker	NOUN
inlawrev-21502	128	4	receives42	receives42	VERB
inlawrev-21502	128	5	extensive	extensive	ADJ
inlawrev-21502	128	6	instructions	instruction	NOUN
inlawrev-21502	128	7	regarding	regard	VERB
inlawrev-21502	128	8	how	how	SCONJ
inlawrev-21502	128	9	,	,	PUNCT
inlawrev-21502	128	10	when	when	SCONJ
inlawrev-21502	128	11	,	,	PUNCT
inlawrev-21502	128	12	or	or	CCONJ
inlawrev-21502	128	13	where	where	SCONJ
inlawrev-21502	128	14	to	to	PART
inlawrev-21502	128	15	perform	perform	VERB
inlawrev-21502	128	16	his	his	PRON
inlawrev-21502	128	17	or	or	CCONJ
inlawrev-21502	128	18	her	her	PRON
inlawrev-21502	128	19	work	work	NOUN
inlawrev-21502	128	20	duties	duty	NOUN
inlawrev-21502	128	21	,	,	PUNCT
inlawrev-21502	128	22	or	or	CCONJ
inlawrev-21502	128	23	is	be	AUX
inlawrev-21502	128	24	provided	provide	VERB
inlawrev-21502	128	25	with	with	ADP
inlawrev-21502	128	26	training	training	NOUN
inlawrev-21502	128	27	regarding	regard	VERB
inlawrev-21502	128	28	procedures	procedure	NOUN
inlawrev-21502	128	29	and	and	CCONJ
inlawrev-21502	128	30	methods	method	NOUN
inlawrev-21502	128	31	to	to	PART
inlawrev-21502	128	32	perform	perform	VERB
inlawrev-21502	128	33	the	the	DET
inlawrev-21502	128	34	work	work	NOUN
inlawrev-21502	128	35	,	,	PUNCT
inlawrev-21502	128	36	then	then	ADV
inlawrev-21502	128	37	he	he	PRON
inlawrev-21502	128	38	or	or	CCONJ
inlawrev-21502	128	39	she	she	PRON
inlawrev-21502	128	40	is	be	AUX
inlawrev-21502	128	41	more	more	ADV
inlawrev-21502	128	42	likely	likely	ADJ
inlawrev-21502	128	43	to	to	PART
inlawrev-21502	128	44	be	be	AUX
inlawrev-21502	128	45	considered	consider	VERB
inlawrev-21502	128	46	an	an	DET
inlawrev-21502	128	47	employee	employee	NOUN
inlawrev-21502	128	48	.	.	PUNCT
inlawrev-21502	129	1	financial43	financial43	NOUN
inlawrev-21502	129	2	control	control	NOUN
inlawrev-21502	129	3	involves	involve	VERB
inlawrev-21502	129	4	the	the	DET
inlawrev-21502	129	5	level	level	NOUN
inlawrev-21502	129	6	of	of	ADP
inlawrev-21502	129	7	investment	investment	NOUN
inlawrev-21502	129	8	,	,	PUNCT
inlawrev-21502	129	9	expense	expense	NOUN
inlawrev-21502	129	10	,	,	PUNCT
inlawrev-21502	129	11	and	and	CCONJ
inlawrev-21502	129	12	opportunity	opportunity	NOUN
inlawrev-21502	129	13	for	for	ADP
inlawrev-21502	129	14	profit	profit	NOUN
inlawrev-21502	129	15	or	or	CCONJ
inlawrev-21502	129	16	loss	loss	NOUN
inlawrev-21502	129	17	available	available	ADJ
inlawrev-21502	129	18	to	to	ADP
inlawrev-21502	129	19	an	an	DET
inlawrev-21502	129	20	individual	individual	NOUN
inlawrev-21502	129	21	.	.	PUNCT
inlawrev-21502	130	1	if	if	SCONJ
inlawrev-21502	130	2	an	an	DET
inlawrev-21502	130	3	individual	individual	NOUN
inlawrev-21502	130	4	has	have	AUX
inlawrev-21502	130	5	invested	invest	VERB
inlawrev-21502	130	6	significant	significant	ADJ
inlawrev-21502	130	7	resources44	resources44	NOUN
inlawrev-21502	130	8	into	into	ADP
inlawrev-21502	130	9	his	his	PRON
inlawrev-21502	130	10	or	or	CCONJ
inlawrev-21502	130	11	her	her	PRON
inlawrev-21502	130	12	work	work	NOUN
inlawrev-21502	130	13	,	,	PUNCT
inlawrev-21502	130	14	is	be	AUX
inlawrev-21502	130	15	not	not	PART
inlawrev-21502	130	16	reimbursed	reimburse	VERB
inlawrev-21502	130	17	for	for	ADP
inlawrev-21502	130	18	some	some	DET
inlawrev-21502	130	19	or	or	CCONJ
inlawrev-21502	130	20	all	all	PRON
inlawrev-21502	130	21	business	business	NOUN
inlawrev-21502	130	22	expenses	expense	NOUN
inlawrev-21502	130	23	,	,	PUNCT
inlawrev-21502	130	24	and	and	CCONJ
inlawrev-21502	130	25	has	have	VERB
inlawrev-21502	130	26	the	the	DET
inlawrev-21502	130	27	opportunity	opportunity	NOUN
inlawrev-21502	130	28	to	to	PART
inlawrev-21502	130	29	m	m	VERB
inlawrev-21502	130	30	ake	ake	VERB
inlawrev-21502	130	31	a	a	DET
inlawrev-21502	130	32	profit	profit	NOUN
inlawrev-21502	130	33	or	or	CCONJ
inlawrev-21502	130	34	incur	incur	VERB
inlawrev-21502	130	35	a	a	DET
inlawrev-21502	130	36	loss	loss	NOUN
inlawrev-21502	130	37	,	,	PUNCT
inlawrev-21502	130	38	he	he	PRON
inlawrev-21502	130	39	or	or	CCONJ
inlawrev-21502	130	40	she	she	PRON
inlawrev-21502	130	41	is	be	AUX
inlawrev-21502	130	42	more	more	ADV
inlawrev-21502	130	43	likely	likely	ADJ
inlawrev-21502	130	44	to	to	PART
inlawrev-21502	130	45	be	be	AUX
inlawrev-21502	130	46	considered	consider	VERB
inlawrev-21502	130	47	an	an	DET
inlawrev-21502	130	48	independent	independent	ADJ
inlawrev-21502	130	49	contractor	contractor	NOUN
inlawrev-21502	130	50	.	.	PUNCT
inlawrev-21502	131	1	n	n	CCONJ
inlawrev-21502	132	1	ot	ot	VERB
inlawrev-21502	132	2	all	all	DET
inlawrev-21502	132	3	the	the	DET
inlawrev-21502	132	4	financial	financial	ADJ
inlawrev-21502	132	5	control	control	NOUN
inlawrev-21502	132	6	factors	factor	NOUN
inlawrev-21502	132	7	need45	need45	VERB
inlawrev-21502	132	8	to	to	PART
inlawrev-21502	132	9	be	be	AUX
inlawrev-21502	132	10	present	present	ADJ
inlawrev-21502	132	11	for	for	ADP
inlawrev-21502	132	12	a	a	DET
inlawrev-21502	132	13	proper	proper	ADJ
inlawrev-21502	132	14	classification	classification	NOUN
inlawrev-21502	132	15	as	as	ADP
inlawrev-21502	132	16	an	an	DET
inlawrev-21502	132	17	independent	independent	ADJ
inlawrev-21502	132	18	contractor	contractor	NOUN
inlawrev-21502	132	19	,	,	PUNCT
inlawrev-21502	132	20	however.46	however.46	NOUN
inlawrev-21502	132	21	the	the	DET
inlawrev-21502	132	22	relationship	relationship	NOUN
inlawrev-21502	132	23	of	of	ADP
inlawrev-21502	132	24	the	the	DET
inlawrev-21502	132	25	parties	party	NOUN
inlawrev-21502	132	26	involves	involve	VERB
inlawrev-21502	132	27	whether	whether	SCONJ
inlawrev-21502	132	28	the	the	DET
inlawrev-21502	132	29	individual	individual	NOUN
inlawrev-21502	132	30	receives	receive	VERB
inlawrev-21502	132	31	common	common	ADJ
inlawrev-21502	132	32	employee	employee	NOUN
inlawrev-21502	132	33	benefits	benefit	NOUN
inlawrev-21502	132	34	such	such	ADJ
inlawrev-21502	132	35	as	as	ADP
inlawrev-21502	132	36	insurance	insurance	NOUN
inlawrev-21502	132	37	,	,	PUNCT
inlawrev-21502	132	38	pension	pension	NOUN
inlawrev-21502	132	39	,	,	PUNCT
inlawrev-21502	132	40	or	or	CCONJ
inlawrev-21502	132	41	paid	pay	VERB
inlawrev-21502	132	42	leave	leave	NOUN
inlawrev-21502	132	43	and	and	CCONJ
inlawrev-21502	132	44	whether	whether	SCONJ
inlawrev-21502	132	45	a	a	DET
inlawrev-21502	132	46	written	write	VERB
inlawrev-21502	132	47	contract	contract	NOUN
inlawrev-21502	132	48	exists	exist	VERB
inlawrev-21502	132	49	showing	show	VERB
inlawrev-21502	132	50	the	the	DET
inlawrev-21502	132	51	intention	intention	NOUN
inlawrev-21502	132	52	of	of	ADP
inlawrev-21502	132	53	the	the	DET
inlawrev-21502	132	54	parties	party	NOUN
inlawrev-21502	132	55	.	.	PUNCT
inlawrev-21502	133	1	the	the	DET
inlawrev-21502	133	2	existence	existence	NOUN
inlawrev-21502	133	3	of	of	ADP
inlawrev-21502	133	4	common47	common47	NOUN
inlawrev-21502	133	5	employee	employee	NOUN
inlawrev-21502	133	6	benefits	benefit	NOUN
inlawrev-21502	133	7	tends	tend	VERB
inlawrev-21502	133	8	to	to	PART
inlawrev-21502	133	9	indicate	indicate	VERB
inlawrev-21502	133	10	that	that	SCONJ
inlawrev-21502	133	11	the	the	DET
inlawrev-21502	133	12	individual	individual	NOUN
inlawrev-21502	133	13	is	be	AUX
inlawrev-21502	133	14	an	an	DET
inlawrev-21502	133	15	employee.48	employee.48	PROPN
inlawrev-21502	133	16	4	4	NUM
inlawrev-21502	133	17	.	.	PUNCT
inlawrev-21502	133	18	tests	test	NOUN
inlawrev-21502	133	19	utilized	utilize	VERB
inlawrev-21502	133	20	by	by	ADP
inlawrev-21502	133	21	federal	federal	ADJ
inlawrev-21502	133	22	statutes	statute	NOUN
inlawrev-21502	133	23	.	.	PUNCT
inlawrev-21502	134	1	—	—	PUNCT
inlawrev-21502	134	2	m	m	AUX
inlawrev-21502	134	3	any	any	DET
inlawrev-21502	134	4	federal	federal	ADJ
inlawrev-21502	134	5	statutes	statute	NOUN
inlawrev-21502	134	6	involve	involve	VERB
inlawrev-21502	134	7	the	the	DET
inlawrev-21502	134	8	classification	classification	NOUN
inlawrev-21502	134	9	of	of	ADP
inlawrev-21502	134	10	employees	employee	NOUN
inlawrev-21502	134	11	and	and	CCONJ
inlawrev-21502	134	12	independent	independent	ADJ
inlawrev-21502	134	13	contractors	contractor	NOUN
inlawrev-21502	134	14	.	.	PUNCT
inlawrev-21502	135	1	these	these	DET
inlawrev-21502	135	2	statutes	statute	NOUN
inlawrev-21502	135	3	typically49	typically49	NOUN
inlawrev-21502	135	4	utilize	utilize	VERB
inlawrev-21502	135	5	their	their	PRON
inlawrev-21502	135	6	own	own	ADJ
inlawrev-21502	135	7	standards	standard	NOUN
inlawrev-21502	135	8	and	and	CCONJ
inlawrev-21502	135	9	tests	test	NOUN
inlawrev-21502	135	10	for	for	ADP
inlawrev-21502	135	11	classification	classification	NOUN
inlawrev-21502	135	12	purposes	purpose	NOUN
inlawrev-21502	135	13	.	.	PUNCT
inlawrev-21502	136	1	two	two	NUM
inlawrev-21502	136	2	of	of	ADP
inlawrev-21502	136	3	these50	these50	NOUN
inlawrev-21502	136	4	statutes	statute	NOUN
inlawrev-21502	136	5	are	be	AUX
inlawrev-21502	136	6	the	the	DET
inlawrev-21502	136	7	national	national	ADJ
inlawrev-21502	136	8	labor	labor	PROPN
inlawrev-21502	136	9	relations	relations	PROPN
inlawrev-21502	136	10	act	act	PROPN
inlawrev-21502	136	11	,	,	PUNCT
inlawrev-21502	136	12	of	of	ADP
inlawrev-21502	136	13	which	which	PRON
inlawrev-21502	136	14	the	the	DET
inlawrev-21502	136	15	nlrb	nlrb	ADV
inlawrev-21502	136	16	helps	help	VERB
inlawrev-21502	136	17	administer	administer	VERB
inlawrev-21502	136	18	and	and	CCONJ
inlawrev-21502	136	19	determine	determine	VERB
inlawrev-21502	136	20	what	what	DET
inlawrev-21502	136	21	standards	standard	NOUN
inlawrev-21502	136	22	will	will	AUX
inlawrev-21502	136	23	apply	apply	VERB
inlawrev-21502	136	24	,	,	PUNCT
inlawrev-21502	136	25	and	and	CCONJ
inlawrev-21502	136	26	the	the	DET
inlawrev-21502	136	27	flsa	flsa	NOUN
inlawrev-21502	136	28	.	.	PUNCT
inlawrev-21502	137	1	w	w	PROPN
inlawrev-21502	137	2	hile	hile	PROPN
inlawrev-21502	137	3	these51	these51	NOUN
inlawrev-21502	137	4	are	be	AUX
inlawrev-21502	137	5	not	not	PART
inlawrev-21502	137	6	the	the	DET
inlawrev-21502	137	7	only	only	ADJ
inlawrev-21502	137	8	federal	federal	ADJ
inlawrev-21502	137	9	statutes	statute	NOUN
inlawrev-21502	137	10	that	that	PRON
inlawrev-21502	137	11	involve	involve	VERB
inlawrev-21502	137	12	classification	classification	NOUN
inlawrev-21502	137	13	tests	test	NOUN
inlawrev-21502	137	14	,	,	PUNCT
inlawrev-21502	137	15	they	they	PRON
inlawrev-21502	137	16	help	help	VERB
inlawrev-21502	137	17	demonstrate	demonstrate	VERB
inlawrev-21502	137	18	the	the	DET
inlawrev-21502	137	19	variety	variety	NOUN
inlawrev-21502	137	20	and	and	CCONJ
inlawrev-21502	137	21	complexity	complexity	NOUN
inlawrev-21502	137	22	that	that	PRON
inlawrev-21502	137	23	is	be	AUX
inlawrev-21502	137	24	common	common	ADJ
inlawrev-21502	137	25	among	among	ADP
inlawrev-21502	137	26	them	they	PRON
inlawrev-21502	137	27	.	.	PUNCT
inlawrev-21502	138	1	the	the	DET
inlawrev-21502	138	2	nlrb	nlrb	ADJ
inlawrev-21502	138	3	has	have	AUX
inlawrev-21502	138	4	usually	usually	ADV
inlawrev-21502	138	5	applied	apply	VERB
inlawrev-21502	138	6	the	the	DET
inlawrev-21502	138	7	common	common	ADJ
inlawrev-21502	138	8	law	law	NOUN
inlawrev-21502	138	9	right	right	NOUN
inlawrev-21502	138	10	to	to	PART
inlawrev-21502	138	11	control	control	VERB
inlawrev-21502	138	12	test	test	NOUN
inlawrev-21502	138	13	;	;	PUNCT
inlawrev-21502	138	14	however	however	ADV
inlawrev-21502	138	15	,	,	PUNCT
inlawrev-21502	138	16	it	it	PRON
inlawrev-21502	138	17	has	have	AUX
inlawrev-21502	138	18	slightly	slightly	ADV
inlawrev-21502	138	19	shifted	shift	VERB
inlawrev-21502	138	20	recently	recently	ADV
inlawrev-21502	138	21	to	to	ADP
inlawrev-21502	138	22	focusing	focus	VERB
inlawrev-21502	138	23	primarily	primarily	ADV
inlawrev-21502	138	24	on	on	ADP
inlawrev-21502	138	25	the	the	DET
inlawrev-21502	138	26	party	party	NOUN
inlawrev-21502	138	27	’s	’s	PART
inlawrev-21502	138	28	entrepreneurial	entrepreneurial	ADJ
inlawrev-21502	138	29	opportunity	opportunity	NOUN
inlawrev-21502	138	30	for	for	ADP
inlawrev-21502	138	31	gain	gain	NOUN
inlawrev-21502	138	32	or	or	CCONJ
inlawrev-21502	138	33	loss	loss	NOUN
inlawrev-21502	138	34	.	.	PUNCT
inlawrev-21502	139	1	the	the	DET
inlawrev-21502	139	2	board	board	NOUN
inlawrev-21502	139	3	chose	choose	VERB
inlawrev-21502	139	4	to	to	PART
inlawrev-21502	139	5	change	change	VERB
inlawrev-21502	139	6	its52	its52	ADJ
inlawrev-21502	139	7	analysis	analysis	NOUN
inlawrev-21502	139	8	because	because	SCONJ
inlawrev-21502	139	9	the	the	DET
inlawrev-21502	139	10	multitude	multitude	NOUN
inlawrev-21502	139	11	of	of	ADP
inlawrev-21502	139	12	common	common	ADJ
inlawrev-21502	139	13	law	law	NOUN
inlawrev-21502	139	14	factors	factor	NOUN
inlawrev-21502	139	15	were	be	AUX
inlawrev-21502	139	16	often	often	ADV
inlawrev-21502	139	17	“	"	PUNCT
inlawrev-21502	139	18	far	far	ADV
inlawrev-21502	139	19	too	too	ADV
inlawrev-21502	139	20	broad	broad	ADJ
inlawrev-21502	139	21	and	and	CCONJ
inlawrev-21502	139	22	produced	produce	VERB
inlawrev-21502	139	23	‘	'	PUNCT
inlawrev-21502	139	24	unwieldy	unwieldy	ADJ
inlawrev-21502	139	25	’	'	PUNCT
inlawrev-21502	139	26	or	or	CCONJ
inlawrev-21502	139	27	inaccurate	inaccurate	ADJ
inlawrev-21502	139	28	results	result	NOUN
inlawrev-21502	139	29	.	.	PUNCT
inlawrev-21502	139	30	”	"	PUNCT
inlawrev-21502	140	1	under	under	ADP
inlawrev-21502	140	2	this	this	DET
inlawrev-21502	140	3	approach	approach	NOUN
inlawrev-21502	140	4	,	,	PUNCT
inlawrev-21502	140	5	the	the	DET
inlawrev-21502	140	6	failure53	failure53	NOUN
inlawrev-21502	140	7	40	40	NUM
inlawrev-21502	140	8	.	.	PUNCT
inlawrev-21502	141	1	de	de	PROPN
inlawrev-21502	141	2	silva	silva	PROPN
inlawrev-21502	141	3	et	et	PROPN
inlawrev-21502	141	4	al	al	PROPN
inlawrev-21502	141	5	.	.	PROPN
inlawrev-21502	141	6	,	,	PUNCT
inlawrev-21502	141	7	supra	supra	PROPN
inlawrev-21502	141	8	note	note	PROPN
inlawrev-21502	141	9	17	17	NUM
inlawrev-21502	141	10	,	,	PUNCT
inlawrev-21502	141	11	at	at	ADP
inlawrev-21502	141	12	17	17	NUM
inlawrev-21502	141	13	-	-	SYM
inlawrev-21502	141	14	18	18	NUM
inlawrev-21502	141	15	.	.	NOUN
inlawrev-21502	141	16	41	41	NUM
inlawrev-21502	141	17	.	.	PUNCT
inlawrev-21502	142	1	moran	moran	PROPN
inlawrev-21502	142	2	,	,	PUNCT
inlawrev-21502	142	3	supra	supra	PROPN
inlawrev-21502	142	4	note	note	PROPN
inlawrev-21502	142	5	21	21	NUM
inlawrev-21502	142	6	,	,	PUNCT
inlawrev-21502	142	7	at	at	ADP
inlawrev-21502	142	8	110	110	NUM
inlawrev-21502	142	9	-	-	SYM
inlawrev-21502	142	10	12	12	NUM
inlawrev-21502	142	11	.	.	PUNCT
inlawrev-21502	143	1	42	42	NUM
inlawrev-21502	143	2	.	.	PUNCT
inlawrev-21502	144	1	irs	irs	PROPN
inlawrev-21502	144	2	,	,	PUNCT
inlawrev-21502	144	3	independent	independent	ADJ
inlawrev-21502	144	4	contractor	contractor	NOUN
inlawrev-21502	144	5	or	or	CCONJ
inlawrev-21502	144	6	employee	employee	NOUN
inlawrev-21502	144	7	,	,	PUNCT
inlawrev-21502	144	8	no	no	NOUN
inlawrev-21502	144	9	.	.	PROPN
inlawrev-21502	144	10	1779	1779	NUM
inlawrev-21502	144	11	(	(	PUNCT
inlawrev-21502	144	12	2012	2012	NUM
inlawrev-21502	144	13	)	)	PUNCT
inlawrev-21502	144	14	,	,	PUNCT
inlawrev-21502	144	15	http://www.irs.gov/	http://www.irs.gov/	ADJ
inlawrev-21502	144	16	pub	pub	NOUN
inlawrev-21502	144	17	/	/	SYM
inlawrev-21502	144	18	irs	irs	PROPN
inlawrev-21502	144	19	-	-	PUNCT
inlawrev-21502	144	20	pdf	pdf	NOUN
inlawrev-21502	144	21	/	/	SYM
inlawrev-21502	144	22	p1779.pdf	p1779.pdf	PROPN
inlawrev-21502	144	23	[	[	X
inlawrev-21502	144	24	https://perma.cc/28nh-pxyt	https://perma.cc/28nh-pxyt	X
inlawrev-21502	144	25	]	]	PUNCT
inlawrev-21502	144	26	.	.	PUNCT
inlawrev-21502	145	1	43	43	NUM
inlawrev-21502	145	2	.	.	PUNCT
inlawrev-21502	146	1	i	i	PRON
inlawrev-21502	146	2	d.	d.	PROPN
inlawrev-21502	146	3	44	44	NUM
inlawrev-21502	146	4	.	.	PUNCT
inlawrev-21502	147	1	i	i	PRON
inlawrev-21502	147	2	d.	d.	PROPN
inlawrev-21502	147	3	45	45	NUM
inlawrev-21502	147	4	.	.	PUNCT
inlawrev-21502	148	1	i	i	PRON
inlawrev-21502	148	2	d.	d.	PROPN
inlawrev-21502	148	3	46	46	NUM
inlawrev-21502	148	4	.	.	PUNCT
inlawrev-21502	149	1	i	i	PRON
inlawrev-21502	149	2	d.	d.	PROPN
inlawrev-21502	149	3	47	47	NUM
inlawrev-21502	149	4	.	.	PUNCT
inlawrev-21502	150	1	i	i	PRON
inlawrev-21502	150	2	d.	d.	PROPN
inlawrev-21502	150	3	48	48	NUM
inlawrev-21502	150	4	.	.	PUNCT
inlawrev-21502	151	1	i	i	PRON
inlawrev-21502	151	2	d.	d.	PROPN
inlawrev-21502	151	3	49	49	NUM
inlawrev-21502	151	4	.	.	PUNCT
inlawrev-21502	152	1	moran	moran	PROPN
inlawrev-21502	152	2	,	,	PUNCT
inlawrev-21502	152	3	supra	supra	PROPN
inlawrev-21502	152	4	note	note	PROPN
inlawrev-21502	152	5	21	21	NUM
inlawrev-21502	152	6	,	,	PUNCT
inlawrev-21502	152	7	at	at	ADP
inlawrev-21502	152	8	113	113	NUM
inlawrev-21502	152	9	.	.	PUNCT
inlawrev-21502	153	1	50	50	NUM
inlawrev-21502	153	2	.	.	PUNCT
inlawrev-21502	154	1	i	i	PRON
inlawrev-21502	154	2	d.	d.	PROPN
inlawrev-21502	154	3	51	51	NUM
inlawrev-21502	154	4	.	.	PUNCT
inlawrev-21502	155	1	fedex	fedex	PROPN
inlawrev-21502	155	2	home	home	PROPN
inlawrev-21502	155	3	delivery	delivery	NOUN
inlawrev-21502	155	4	v.	v.	CCONJ
inlawrev-21502	155	5	nlrb	nlrb	ADV
inlawrev-21502	155	6	,	,	PUNCT
inlawrev-21502	155	7	563	563	NUM
inlawrev-21502	155	8	f.3d	f.3d	NUM
inlawrev-21502	155	9	492	492	NUM
inlawrev-21502	155	10	,	,	PUNCT
inlawrev-21502	155	11	496	496	NUM
inlawrev-21502	155	12	(	(	PUNCT
inlawrev-21502	155	13	d.c	d.c	PROPN
inlawrev-21502	155	14	.	.	PROPN
inlawrev-21502	155	15	cir	cir	PROPN
inlawrev-21502	155	16	.	.	PROPN
inlawrev-21502	155	17	2009	2009	NUM
inlawrev-21502	155	18	)	)	PUNCT
inlawrev-21502	155	19	;	;	PUNCT
inlawrev-21502	155	20	moran	moran	PROPN
inlawrev-21502	155	21	,	,	PUNCT
inlawrev-21502	155	22	supra	supra	PROPN
inlawrev-21502	155	23	note	note	PROPN
inlawrev-21502	155	24	21	21	NUM
inlawrev-21502	155	25	,	,	PUNCT
inlawrev-21502	155	26	at	at	ADP
inlawrev-21502	155	27	113	113	NUM
inlawrev-21502	155	28	.	.	PUNCT
inlawrev-21502	156	1	52	52	NUM
inlawrev-21502	156	2	.	.	PUNCT
inlawrev-21502	157	1	fedex	fedex	NOUN
inlawrev-21502	157	2	home	home	PROPN
inlawrev-21502	157	3	delivery	delivery	NOUN
inlawrev-21502	157	4	,	,	PUNCT
inlawrev-21502	157	5	563	563	NUM
inlawrev-21502	157	6	f.3d	f.3d	NUM
inlawrev-21502	157	7	at	at	ADP
inlawrev-21502	157	8	502	502	NUM
inlawrev-21502	157	9	;	;	PUNCT
inlawrev-21502	157	10	moran	moran	PROPN
inlawrev-21502	157	11	,	,	PUNCT
inlawrev-21502	157	12	supra	supra	PROPN
inlawrev-21502	157	13	note	note	PROPN
inlawrev-21502	157	14	21	21	NUM
inlawrev-21502	157	15	,	,	PUNCT
inlawrev-21502	157	16	at	at	ADP
inlawrev-21502	157	17	114	114	NUM
inlawrev-21502	157	18	-	-	SYM
inlawrev-21502	157	19	16	16	NUM
inlawrev-21502	157	20	.	.	PUNCT
inlawrev-21502	158	1	53	53	NUM
inlawrev-21502	158	2	.	.	PUNCT
inlawrev-21502	159	1	moran	moran	PROPN
inlawrev-21502	159	2	,	,	PUNCT
inlawrev-21502	159	3	supra	supra	PROPN
inlawrev-21502	159	4	note	note	PROPN
inlawrev-21502	159	5	21	21	NUM
inlawrev-21502	159	6	,	,	PUNCT
inlawrev-21502	159	7	at	at	ADP
inlawrev-21502	159	8	114	114	NUM
inlawrev-21502	159	9	-	-	SYM
inlawrev-21502	159	10	16	16	NUM
inlawrev-21502	159	11	.	.	PUNCT
inlawrev-21502	160	1	678	678	NUM
inlawrev-21502	160	2	indiana	indiana	PROPN
inlawrev-21502	160	3	law	law	PROPN
inlawrev-21502	160	4	review	review	NOUN
inlawrev-21502	160	5	[	[	X
inlawrev-21502	160	6	vol	vol	NOUN
inlawrev-21502	160	7	.	.	PUNCT
inlawrev-21502	161	1	50:673	50:673	PROPN
inlawrev-21502	161	2	to	to	PART
inlawrev-21502	161	3	take	take	VERB
inlawrev-21502	161	4	advantage	advantage	NOUN
inlawrev-21502	161	5	of	of	ADP
inlawrev-21502	161	6	such	such	DET
inlawrev-21502	161	7	an	an	DET
inlawrev-21502	161	8	opportunity	opportunity	NOUN
inlawrev-21502	161	9	is	be	AUX
inlawrev-21502	161	10	not	not	PART
inlawrev-21502	161	11	conclusive	conclusive	ADJ
inlawrev-21502	161	12	.	.	PUNCT
inlawrev-21502	162	1	instead	instead	ADV
inlawrev-21502	162	2	,	,	PUNCT
inlawrev-21502	162	3	“	"	PUNCT
inlawrev-21502	162	4	it	it	PRON
inlawrev-21502	162	5	is	be	AUX
inlawrev-21502	162	6	the54	the54	NOUN
inlawrev-21502	162	7	worker	worker	NOUN
inlawrev-21502	162	8	’s	’s	PART
inlawrev-21502	162	9	retention	retention	NOUN
inlawrev-21502	162	10	of	of	ADP
inlawrev-21502	162	11	the	the	DET
inlawrev-21502	162	12	right	right	NOUN
inlawrev-21502	162	13	to	to	PART
inlawrev-21502	162	14	engage	engage	VERB
inlawrev-21502	162	15	in	in	ADP
inlawrev-21502	162	16	entrepreneurial	entrepreneurial	ADJ
inlawrev-21502	162	17	activity	activity	NOUN
inlawrev-21502	162	18	rather	rather	ADV
inlawrev-21502	162	19	than	than	ADP
inlawrev-21502	162	20	his	his	PRON
inlawrev-21502	162	21	regular	regular	ADJ
inlawrev-21502	162	22	exercise	exercise	NOUN
inlawrev-21502	162	23	of	of	ADP
inlawrev-21502	162	24	that	that	DET
inlawrev-21502	162	25	right	right	ADV
inlawrev-21502	162	26	that	that	PRON
inlawrev-21502	162	27	is	be	AUX
inlawrev-21502	162	28	most	most	ADV
inlawrev-21502	162	29	relevant	relevant	ADJ
inlawrev-21502	162	30	for	for	ADP
inlawrev-21502	162	31	the	the	DET
inlawrev-21502	162	32	purpose	purpose	NOUN
inlawrev-21502	162	33	of	of	ADP
inlawrev-21502	162	34	determining	determine	VERB
inlawrev-21502	162	35	whether	whether	SCONJ
inlawrev-21502	162	36	he	he	PRON
inlawrev-21502	162	37	is	be	AUX
inlawrev-21502	162	38	an	an	DET
inlawrev-21502	162	39	independent	independent	ADJ
inlawrev-21502	162	40	contractor	contractor	NOUN
inlawrev-21502	162	41	.	.	PUNCT
inlawrev-21502	162	42	”	"	PUNCT
inlawrev-21502	163	1	in	in	ADP
inlawrev-21502	163	2	fedex	fedex	PROPN
inlawrev-21502	163	3	home	home	PROPN
inlawrev-21502	163	4	delivery	delivery	NOUN
inlawrev-21502	163	5	v.	v.	CCONJ
inlawrev-21502	163	6	nlrb	nlrb	ADV
inlawrev-21502	163	7	,	,	PUNCT
inlawrev-21502	163	8	the55	the55	PROPN
inlawrev-21502	163	9	court	court	PROPN
inlawrev-21502	163	10	held	hold	VERB
inlawrev-21502	163	11	fedex	fedex	NOUN
inlawrev-21502	163	12	drivers	driver	NOUN
inlawrev-21502	163	13	’	’	PART
inlawrev-21502	163	14	ability	ability	NOUN
inlawrev-21502	163	15	to	to	PART
inlawrev-21502	163	16	own	own	VERB
inlawrev-21502	163	17	their	their	PRON
inlawrev-21502	163	18	routes	route	NOUN
inlawrev-21502	163	19	—	—	PUNCT
inlawrev-21502	163	20	being	be	AUX
inlawrev-21502	163	21	able	able	ADJ
inlawrev-21502	163	22	to	to	PART
inlawrev-21502	163	23	sell	sell	VERB
inlawrev-21502	163	24	them	they	PRON
inlawrev-21502	163	25	,	,	PUNCT
inlawrev-21502	163	26	trade	trade	VERB
inlawrev-21502	163	27	them	they	PRON
inlawrev-21502	163	28	,	,	PUNCT
inlawrev-21502	163	29	or	or	CCONJ
inlawrev-21502	163	30	just	just	ADV
inlawrev-21502	163	31	plain	plain	ADV
inlawrev-21502	163	32	give	give	VERB
inlawrev-21502	163	33	them	they	PRON
inlawrev-21502	163	34	away	away	ADV
inlawrev-21502	163	35	—	—	PUNCT
inlawrev-21502	163	36	was	be	AUX
inlawrev-21502	163	37	a	a	DET
inlawrev-21502	163	38	sufficient	sufficient	ADJ
inlawrev-21502	163	39	entrepreneurial	entrepreneurial	ADJ
inlawrev-21502	163	40	opportunity	opportunity	NOUN
inlawrev-21502	163	41	to	to	PART
inlawrev-21502	163	42	justify	justify	VERB
inlawrev-21502	163	43	classifications	classification	NOUN
inlawrev-21502	163	44	of	of	ADP
inlawrev-21502	163	45	the	the	DET
inlawrev-21502	163	46	drivers	driver	NOUN
inlawrev-21502	163	47	as	as	ADP
inlawrev-21502	163	48	independent	independent	ADJ
inlawrev-21502	163	49	contractors.56	contractors.56	NOUN
inlawrev-21502	163	50	as	as	SCONJ
inlawrev-21502	163	51	the	the	DET
inlawrev-21502	163	52	court	court	NOUN
inlawrev-21502	163	53	stated	state	VERB
inlawrev-21502	163	54	,	,	PUNCT
inlawrev-21502	163	55	“	"	PUNCT
inlawrev-21502	163	56	[	[	X
inlawrev-21502	163	57	o]pportunities	o]pportunitie	NOUN
inlawrev-21502	163	58	can	can	AUX
inlawrev-21502	163	59	not	not	PART
inlawrev-21502	163	60	be	be	AUX
inlawrev-21502	163	61	ignored	ignore	VERB
inlawrev-21502	163	62	unless	unless	SCONJ
inlawrev-21502	163	63	they	they	PRON
inlawrev-21502	163	64	are	be	AUX
inlawrev-21502	163	65	the	the	DET
inlawrev-21502	163	66	sort	sort	ADJ
inlawrev-21502	163	67	workers	worker	NOUN
inlawrev-21502	163	68	‘	'	PUNCT
inlawrev-21502	163	69	can	can	AUX
inlawrev-21502	163	70	not	not	PART
inlawrev-21502	163	71	realistically	realistically	ADV
inlawrev-21502	163	72	take	take	VERB
inlawrev-21502	163	73	,	,	PUNCT
inlawrev-21502	163	74	’	'	PUNCT
inlawrev-21502	163	75	and	and	CCONJ
inlawrev-21502	163	76	even	even	ADV
inlawrev-21502	163	77	‘	'	PUNCT
inlawrev-21502	163	78	one	one	NUM
inlawrev-21502	163	79	instance	instance	NOUN
inlawrev-21502	163	80	’	'	PUNCT
inlawrev-21502	163	81	of	of	ADP
inlawrev-21502	163	82	a	a	DET
inlawrev-21502	163	83	[	[	X
inlawrev-21502	163	84	worker	worker	NOUN
inlawrev-21502	163	85	]	]	PUNCT
inlawrev-21502	163	86	using	use	VERB
inlawrev-21502	163	87	such	such	DET
inlawrev-21502	163	88	an	an	DET
inlawrev-21502	163	89	opportunity	opportunity	NOUN
inlawrev-21502	163	90	can	can	AUX
inlawrev-21502	163	91	be	be	AUX
inlawrev-21502	163	92	sufficient	sufficient	ADJ
inlawrev-21502	163	93	.	.	PUNCT
inlawrev-21502	163	94	.	.	PUNCT
inlawrev-21502	163	95	.	.	PUNCT
inlawrev-21502	164	1	.”57	.”57	PUNCT
inlawrev-21502	165	1	the	the	DET
inlawrev-21502	165	2	flsa	flsa	PROPN
inlawrev-21502	165	3	applies	apply	VERB
inlawrev-21502	165	4	a	a	DET
inlawrev-21502	165	5	different	different	ADJ
inlawrev-21502	165	6	test	test	NOUN
inlawrev-21502	165	7	,	,	PUNCT
inlawrev-21502	165	8	which	which	PRON
inlawrev-21502	165	9	is	be	AUX
inlawrev-21502	165	10	centered	center	VERB
inlawrev-21502	165	11	upon	upon	SCONJ
inlawrev-21502	165	12	the	the	DET
inlawrev-21502	165	13	language	language	NOUN
inlawrev-21502	165	14	of	of	ADP
inlawrev-21502	165	15	the	the	DET
inlawrev-21502	165	16	act	act	NOUN
inlawrev-21502	165	17	itself	itself	PRON
inlawrev-21502	165	18	.	.	PUNCT
inlawrev-21502	166	1	the	the	DET
inlawrev-21502	166	2	act	act	NOUN
inlawrev-21502	166	3	previously	previously	ADV
inlawrev-21502	166	4	stated	state	VERB
inlawrev-21502	166	5	that	that	SCONJ
inlawrev-21502	166	6	an	an	DET
inlawrev-21502	166	7	employee	employee	NOUN
inlawrev-21502	166	8	is	be	AUX
inlawrev-21502	166	9	“	"	PUNCT
inlawrev-21502	166	10	any	any	DET
inlawrev-21502	166	11	individual58	individual58	NOUN
inlawrev-21502	166	12	employed	employ	VERB
inlawrev-21502	166	13	by	by	ADP
inlawrev-21502	166	14	an	an	DET
inlawrev-21502	166	15	employer	employer	NOUN
inlawrev-21502	166	16	,	,	PUNCT
inlawrev-21502	166	17	”	"	PUNCT
inlawrev-21502	166	18	and	and	CCONJ
inlawrev-21502	166	19	utilized	utilize	VERB
inlawrev-21502	166	20	a	a	DET
inlawrev-21502	166	21	six	six	NUM
inlawrev-21502	166	22	-	-	PUNCT
inlawrev-21502	166	23	factor	factor	NOUN
inlawrev-21502	166	24	“	"	PUNCT
inlawrev-21502	166	25	economic	economic	ADJ
inlawrev-21502	166	26	reality	reality	NOUN
inlawrev-21502	166	27	test	test	NOUN
inlawrev-21502	166	28	.	.	PUNCT
inlawrev-21502	166	29	”	"	PUNCT
inlawrev-21502	167	1	an59	an59	PROPN
inlawrev-21502	167	2	amendment	amendment	NOUN
inlawrev-21502	167	3	replacing	replace	VERB
inlawrev-21502	167	4	this	this	DET
inlawrev-21502	167	5	vague	vague	ADJ
inlawrev-21502	167	6	standard	standard	NOUN
inlawrev-21502	167	7	with	with	ADP
inlawrev-21502	167	8	a	a	DET
inlawrev-21502	167	9	m	m	PROPN
inlawrev-21502	167	10	ore	ore	NOUN
inlawrev-21502	167	11	concise	concise	ADJ
inlawrev-21502	167	12	version	version	NOUN
inlawrev-21502	167	13	was	be	AUX
inlawrev-21502	167	14	attempted	attempt	VERB
inlawrev-21502	167	15	,	,	PUNCT
inlawrev-21502	167	16	but	but	CCONJ
inlawrev-21502	167	17	unsuccessful	unsuccessful	ADJ
inlawrev-21502	167	18	,	,	PUNCT
inlawrev-21502	167	19	by	by	ADP
inlawrev-21502	167	20	the	the	DET
inlawrev-21502	167	21	payroll	payroll	NOUN
inlawrev-21502	167	22	fraud	fraud	PROPN
inlawrev-21502	167	23	prevention	prevention	PROPN
inlawrev-21502	167	24	act	act	NOUN
inlawrev-21502	167	25	of	of	ADP
inlawrev-21502	167	26	2015.60	2015.60	NUM
inlawrev-21502	167	27	under	under	ADP
inlawrev-21502	167	28	the	the	DET
inlawrev-21502	167	29	economic	economic	ADJ
inlawrev-21502	167	30	reality	reality	NOUN
inlawrev-21502	167	31	test	test	NOUN
inlawrev-21502	167	32	,	,	PUNCT
inlawrev-21502	167	33	“	"	PUNCT
inlawrev-21502	167	34	if	if	SCONJ
inlawrev-21502	167	35	a	a	DET
inlawrev-21502	167	36	worker	worker	NOUN
inlawrev-21502	167	37	is	be	AUX
inlawrev-21502	167	38	financially	financially	ADV
inlawrev-21502	167	39	dependent	dependent	ADJ
inlawrev-21502	167	40	upon	upon	SCONJ
inlawrev-21502	167	41	one	one	NUM
inlawrev-21502	167	42	business	business	NOUN
inlawrev-21502	167	43	for	for	ADP
inlawrev-21502	167	44	a	a	DET
inlawrev-21502	167	45	substantial	substantial	ADJ
inlawrev-21502	167	46	part	part	NOUN
inlawrev-21502	167	47	of	of	ADP
inlawrev-21502	167	48	her	she	PRON
inlawrev-21502	167	49	or	or	CCONJ
inlawrev-21502	167	50	his	his	PRON
inlawrev-21502	167	51	livelihood	livelihood	NOUN
inlawrev-21502	167	52	,	,	PUNCT
inlawrev-21502	167	53	then	then	ADV
inlawrev-21502	167	54	an	an	DET
inlawrev-21502	167	55	employeremployee	employeremployee	NOUN
inlawrev-21502	167	56	relationship	relationship	NOUN
inlawrev-21502	167	57	exists	exist	VERB
inlawrev-21502	167	58	.	.	PUNCT
inlawrev-21502	167	59	”	"	PUNCT
inlawrev-21502	168	1	to	to	PART
inlawrev-21502	168	2	determine	determine	VERB
inlawrev-21502	168	3	whether	whether	SCONJ
inlawrev-21502	168	4	a	a	DET
inlawrev-21502	168	5	worker	worker	NOUN
inlawrev-21502	168	6	is	be	AUX
inlawrev-21502	168	7	financially61	financially61	ADV
inlawrev-21502	168	8	dependent	dependent	ADJ
inlawrev-21502	168	9	,	,	PUNCT
inlawrev-21502	168	10	courts	court	NOUN
inlawrev-21502	168	11	have	have	AUX
inlawrev-21502	168	12	used	use	VERB
inlawrev-21502	168	13	some	some	PRON
inlawrev-21502	168	14	of	of	ADP
inlawrev-21502	168	15	the	the	DET
inlawrev-21502	168	16	irs	irs	PROPN
inlawrev-21502	168	17	common	common	ADJ
inlawrev-21502	168	18	-	-	PUNCT
inlawrev-21502	168	19	law	law	NOUN
inlawrev-21502	168	20	factors	factor	NOUN
inlawrev-21502	168	21	,	,	PUNCT
inlawrev-21502	168	22	including:62	including:62	X
inlawrev-21502	168	23	(	(	PUNCT
inlawrev-21502	168	24	1	1	X
inlawrev-21502	168	25	)	)	PUNCT
inlawrev-21502	168	26	the	the	DET
inlawrev-21502	168	27	nature	nature	NOUN
inlawrev-21502	168	28	and	and	CCONJ
inlawrev-21502	168	29	degree	degree	NOUN
inlawrev-21502	168	30	of	of	ADP
inlawrev-21502	168	31	control	control	NOUN
inlawrev-21502	168	32	a	a	DET
inlawrev-21502	168	33	business	business	NOUN
inlawrev-21502	168	34	has	have	VERB
inlawrev-21502	168	35	over	over	ADP
inlawrev-21502	168	36	the	the	DET
inlawrev-21502	168	37	way	way	NOUN
inlawrev-21502	168	38	the	the	DET
inlawrev-21502	168	39	worker	worker	NOUN
inlawrev-21502	168	40	performs	perform	VERB
inlawrev-21502	168	41	a	a	DET
inlawrev-21502	168	42	job	job	NOUN
inlawrev-21502	168	43	;	;	PUNCT
inlawrev-21502	168	44	(	(	PUNCT
inlawrev-21502	168	45	2	2	X
inlawrev-21502	168	46	)	)	PUNCT
inlawrev-21502	168	47	the	the	DET
inlawrev-21502	168	48	extent	extent	NOUN
inlawrev-21502	168	49	to	to	PART
inlawrev-21502	168	50	which	which	PRON
inlawrev-21502	168	51	the	the	DET
inlawrev-21502	168	52	services	service	NOUN
inlawrev-21502	168	53	rendered	render	VERB
inlawrev-21502	168	54	are	be	AUX
inlawrev-21502	168	55	an	an	DET
inlawrev-21502	168	56	integral	integral	ADJ
inlawrev-21502	168	57	part	part	NOUN
inlawrev-21502	168	58	of	of	ADP
inlawrev-21502	168	59	the	the	DET
inlawrev-21502	168	60	business	business	NOUN
inlawrev-21502	168	61	;	;	PUNCT
inlawrev-21502	168	62	(	(	PUNCT
inlawrev-21502	168	63	3	3	X
inlawrev-21502	168	64	)	)	PUNCT
inlawrev-21502	168	65	the	the	DET
inlawrev-21502	168	66	permanency	permanency	NOUN
inlawrev-21502	168	67	of	of	ADP
inlawrev-21502	168	68	the	the	DET
inlawrev-21502	168	69	relationship	relationship	NOUN
inlawrev-21502	168	70	between	between	ADP
inlawrev-21502	168	71	a	a	DET
inlawrev-21502	168	72	business	business	NOUN
inlawrev-21502	168	73	and	and	CCONJ
inlawrev-21502	168	74	a	a	DET
inlawrev-21502	168	75	worker	worker	NOUN
inlawrev-21502	168	76	;	;	PUNCT
inlawrev-21502	168	77	(	(	PUNCT
inlawrev-21502	168	78	4	4	X
inlawrev-21502	168	79	)	)	PUNCT
inlawrev-21502	168	80	the	the	DET
inlawrev-21502	168	81	amount	amount	NOUN
inlawrev-21502	168	82	of	of	ADP
inlawrev-21502	168	83	a	a	DET
inlawrev-21502	168	84	worker	worker	NOUN
inlawrev-21502	168	85	’s	’s	PART
inlawrev-21502	168	86	investment	investment	NOUN
inlawrev-21502	168	87	in	in	ADP
inlawrev-21502	168	88	facilities	facility	NOUN
inlawrev-21502	168	89	and	and	CCONJ
inlawrev-21502	168	90	equipment	equipment	NOUN
inlawrev-21502	168	91	;	;	PUNCT
inlawrev-21502	168	92	(	(	PUNCT
inlawrev-21502	168	93	5	5	X
inlawrev-21502	168	94	)	)	PUNCT
inlawrev-21502	168	95	a	a	DET
inlawrev-21502	168	96	worker	worker	NOUN
inlawrev-21502	168	97	’s	’s	PART
inlawrev-21502	168	98	opportunity	opportunity	NOUN
inlawrev-21502	168	99	for	for	ADP
inlawrev-21502	168	100	profit	profit	NOUN
inlawrev-21502	168	101	and	and	CCONJ
inlawrev-21502	168	102	loss	loss	NOUN
inlawrev-21502	168	103	;	;	PUNCT
inlawrev-21502	168	104	and	and	CCONJ
inlawrev-21502	168	105	(	(	PUNCT
inlawrev-21502	168	106	6	6	X
inlawrev-21502	168	107	)	)	PUNCT
inlawrev-21502	168	108	the	the	DET
inlawrev-21502	168	109	amount	amount	NOUN
inlawrev-21502	168	110	of	of	ADP
inlawrev-21502	168	111	initiative	initiative	NOUN
inlawrev-21502	168	112	,	,	PUNCT
inlawrev-21502	168	113	judgment	judgment	NOUN
inlawrev-21502	168	114	,	,	PUNCT
inlawrev-21502	168	115	or	or	CCONJ
inlawrev-21502	168	116	foresight	foresight	VERB
inlawrev-21502	168	117	that	that	SCONJ
inlawrev-21502	168	118	a	a	DET
inlawrev-21502	168	119	worker	worker	NOUN
inlawrev-21502	168	120	needs	need	VERB
inlawrev-21502	168	121	to	to	PART
inlawrev-21502	168	122	show	show	VERB
inlawrev-21502	168	123	or	or	CCONJ
inlawrev-21502	168	124	use	use	VERB
inlawrev-21502	168	125	in	in	ADP
inlawrev-21502	168	126	order	order	NOUN
inlawrev-21502	168	127	to	to	PART
inlawrev-21502	168	128	be	be	AUX
inlawrev-21502	168	129	successful	successful	ADJ
inlawrev-21502	168	130	in	in	ADP
inlawrev-21502	168	131	open	open	ADJ
inlawrev-21502	168	132	market	market	NOUN
inlawrev-21502	168	133	competition	competition	NOUN
inlawrev-21502	168	134	with	with	ADP
inlawrev-21502	168	135	others.63	others.63	ADJ
inlawrev-21502	168	136	5	5	NUM
inlawrev-21502	168	137	.	.	PUNCT
inlawrev-21502	168	138	indiana	indiana	PROPN
inlawrev-21502	168	139	’s	’s	PART
inlawrev-21502	168	140	tests	test	NOUN
inlawrev-21502	168	141	.	.	PUNCT
inlawrev-21502	169	1	—	—	PUNCT
inlawrev-21502	169	2	indiana	indiana	PROPN
inlawrev-21502	169	3	utilizes	utilize	VERB
inlawrev-21502	169	4	a	a	DET
inlawrev-21502	169	5	variety	variety	NOUN
inlawrev-21502	169	6	of	of	ADP
inlawrev-21502	169	7	classification	classification	NOUN
inlawrev-21502	169	8	tests	test	NOUN
inlawrev-21502	169	9	.	.	PUNCT
inlawrev-21502	170	1	t	t	PROPN
inlawrev-21502	170	2	he	he	PRON
inlawrev-21502	170	3	statute	statute	PROPN
inlawrev-21502	170	4	,	,	PUNCT
inlawrev-21502	170	5	agency	agency	NOUN
inlawrev-21502	170	6	,	,	PUNCT
inlawrev-21502	170	7	or	or	CCONJ
inlawrev-21502	170	8	legal	legal	ADJ
inlawrev-21502	170	9	theory	theory	NOUN
inlawrev-21502	170	10	being	be	AUX
inlawrev-21502	170	11	applied	apply	VERB
inlawrev-21502	170	12	dictates	dictate	NOUN
inlawrev-21502	170	13	which	which	DET
inlawrev-21502	170	14	test	test	NOUN
inlawrev-21502	170	15	will	will	AUX
inlawrev-21502	170	16	be	be	AUX
inlawrev-21502	170	17	used	use	VERB
inlawrev-21502	170	18	.	.	PUNCT
inlawrev-21502	171	1	for	for	ADP
inlawrev-21502	171	2	the	the	DET
inlawrev-21502	171	3	theory	theory	NOUN
inlawrev-21502	171	4	of	of	ADP
inlawrev-21502	171	5	vicarious	vicarious	ADJ
inlawrev-21502	171	6	liability	liability	NOUN
inlawrev-21502	171	7	,	,	PUNCT
inlawrev-21502	171	8	courts	court	NOUN
inlawrev-21502	171	9	have	have	AUX
inlawrev-21502	171	10	adopted	adopt	VERB
inlawrev-21502	171	11	a	a	DET
inlawrev-21502	171	12	ten	ten	NUM
inlawrev-21502	171	13	-	-	PUNCT
inlawrev-21502	171	14	factor	factor	NOUN
inlawrev-21502	171	15	analysis	analysis	NOUN
inlawrev-21502	171	16	as	as	ADP
inlawrev-21502	171	17	54	54	NUM
inlawrev-21502	171	18	.	.	PUNCT
inlawrev-21502	172	1	fedex	fedex	PROPN
inlawrev-21502	172	2	home	home	PROPN
inlawrev-21502	172	3	delivery	delivery	NOUN
inlawrev-21502	172	4	,	,	PUNCT
inlawrev-21502	172	5	563	563	NUM
inlawrev-21502	172	6	f.3d	f.3d	NUM
inlawrev-21502	172	7	at	at	ADP
inlawrev-21502	172	8	502	502	NUM
inlawrev-21502	172	9	.	.	PUNCT
inlawrev-21502	173	1	55	55	NUM
inlawrev-21502	173	2	.	.	PUNCT
inlawrev-21502	174	1	i	i	PRON
inlawrev-21502	174	2	d.	d.	PROPN
inlawrev-21502	174	3	56	56	NUM
inlawrev-21502	174	4	.	.	PUNCT
inlawrev-21502	175	1	i	i	PRON
inlawrev-21502	175	2	d.	d.	PROPN
inlawrev-21502	175	3	57	57	NUM
inlawrev-21502	175	4	.	.	PUNCT
inlawrev-21502	176	1	i	i	PRON
inlawrev-21502	176	2	d.	d.	PROPN
inlawrev-21502	176	3	(	(	PUNCT
inlawrev-21502	176	4	quoting	quote	VERB
inlawrev-21502	176	5	c.c	c.c	PROPN
inlawrev-21502	176	6	.	.	PROPN
inlawrev-21502	176	7	eastern	eastern	PROPN
inlawrev-21502	176	8	,	,	PUNCT
inlawrev-21502	176	9	inc	inc	PROPN
inlawrev-21502	176	10	.	.	PROPN
inlawrev-21502	177	1	v.	v.	PROPN
inlawrev-21502	177	2	nlrb	nlrb	ADV
inlawrev-21502	177	3	,	,	PUNCT
inlawrev-21502	177	4	60	60	NUM
inlawrev-21502	177	5	f.3d	f.3d	NUM
inlawrev-21502	177	6	855	855	NUM
inlawrev-21502	177	7	,	,	PUNCT
inlawrev-21502	177	8	860	860	NUM
inlawrev-21502	177	9	(	(	PUNCT
inlawrev-21502	177	10	d.c	d.c	PROPN
inlawrev-21502	177	11	.	.	PROPN
inlawrev-21502	177	12	cir	cir	PROPN
inlawrev-21502	177	13	.	.	PROPN
inlawrev-21502	177	14	1995	1995	NUM
inlawrev-21502	177	15	)	)	PUNCT
inlawrev-21502	177	16	)	)	PUNCT
inlawrev-21502	177	17	.	.	PUNCT
inlawrev-21502	178	1	58	58	NUM
inlawrev-21502	178	2	.	.	PUNCT
inlawrev-21502	179	1	moran	moran	PROPN
inlawrev-21502	179	2	,	,	PUNCT
inlawrev-21502	179	3	supra	supra	PROPN
inlawrev-21502	179	4	note	note	PROPN
inlawrev-21502	179	5	21	21	NUM
inlawrev-21502	179	6	,	,	PUNCT
inlawrev-21502	179	7	at	at	ADP
inlawrev-21502	179	8	116	116	NUM
inlawrev-21502	179	9	-	-	SYM
inlawrev-21502	179	10	18	18	NUM
inlawrev-21502	179	11	.	.	X
inlawrev-21502	179	12	59	59	NUM
inlawrev-21502	179	13	.	.	PUNCT
inlawrev-21502	180	1	i	i	PRON
inlawrev-21502	180	2	d.	d.	PROPN
inlawrev-21502	180	3	at	at	ADP
inlawrev-21502	180	4	116	116	NUM
inlawrev-21502	180	5	.	.	PUNCT
inlawrev-21502	181	1	60	60	NUM
inlawrev-21502	181	2	.	.	PUNCT
inlawrev-21502	182	1	see	see	VERB
inlawrev-21502	182	2	payroll	payroll	NOUN
inlawrev-21502	182	3	fraud	fraud	PROPN
inlawrev-21502	182	4	prevention	prevention	PROPN
inlawrev-21502	182	5	act	act	NOUN
inlawrev-21502	182	6	of	of	ADP
inlawrev-21502	182	7	2015	2015	NUM
inlawrev-21502	182	8	,	,	PUNCT
inlawrev-21502	182	9	s.	s.	PROPN
inlawrev-21502	182	10	1896	1896	NUM
inlawrev-21502	182	11	,	,	PUNCT
inlawrev-21502	182	12	114th	114th	PROPN
inlawrev-21502	182	13	cong	cong	NOUN
inlawrev-21502	182	14	.	.	PUNCT
inlawrev-21502	183	1	(	(	PUNCT
inlawrev-21502	183	2	2015	2015	NUM
inlawrev-21502	183	3	)	)	PUNCT
inlawrev-21502	183	4	.	.	PUNCT
inlawrev-21502	184	1	61	61	NUM
inlawrev-21502	184	2	.	.	X
inlawrev-21502	185	1	de	de	PROPN
inlawrev-21502	185	2	silva	silva	PROPN
inlawrev-21502	185	3	et	et	PROPN
inlawrev-21502	185	4	al	al	PROPN
inlawrev-21502	185	5	.	.	PROPN
inlawrev-21502	185	6	,	,	PUNCT
inlawrev-21502	185	7	supra	supra	PROPN
inlawrev-21502	185	8	note	note	PROPN
inlawrev-21502	185	9	17	17	NUM
inlawrev-21502	185	10	,	,	PUNCT
inlawrev-21502	185	11	at	at	ADP
inlawrev-21502	185	12	18	18	NUM
inlawrev-21502	185	13	.	.	PUNCT
inlawrev-21502	185	14	62	62	NUM
inlawrev-21502	185	15	.	.	PUNCT
inlawrev-21502	186	1	i	i	PRON
inlawrev-21502	186	2	d.	d.	PROPN
inlawrev-21502	186	3	63	63	NUM
inlawrev-21502	186	4	.	.	PUNCT
inlawrev-21502	187	1	i	i	PRON
inlawrev-21502	187	2	d.	d.	PROPN
inlawrev-21502	187	3	2017	2017	NUM
inlawrev-21502	187	4	]	]	PUNCT
inlawrev-21502	187	5	a	a	DET
inlawrev-21502	187	6	state	state	NOUN
inlawrev-21502	187	7	legislative	legislative	ADJ
inlawrev-21502	187	8	solution	solution	NOUN
inlawrev-21502	187	9	679	679	NUM
inlawrev-21502	187	10	described	describe	VERB
inlawrev-21502	187	11	in	in	ADP
inlawrev-21502	187	12	the	the	DET
inlawrev-21502	187	13	restatement	restatement	NOUN
inlawrev-21502	187	14	(	(	PUNCT
inlawrev-21502	187	15	second	second	ADJ
inlawrev-21502	187	16	)	)	PUNCT
inlawrev-21502	187	17	of	of	ADP
inlawrev-21502	187	18	agency	agency	NOUN
inlawrev-21502	187	19	.	.	PUNCT
inlawrev-21502	188	1	the	the	DET
inlawrev-21502	188	2	factors	factor	NOUN
inlawrev-21502	188	3	that	that	PRON
inlawrev-21502	188	4	help	help	AUX
inlawrev-21502	188	5	courts64	courts64	VERB
inlawrev-21502	188	6	distinguish	distinguish	VERB
inlawrev-21502	188	7	employees	employee	NOUN
inlawrev-21502	188	8	from	from	ADP
inlawrev-21502	188	9	independent	independent	ADJ
inlawrev-21502	188	10	contractors	contractor	NOUN
inlawrev-21502	188	11	under	under	ADP
inlawrev-21502	188	12	this	this	DET
inlawrev-21502	188	13	theory	theory	NOUN
inlawrev-21502	188	14	are	be	AUX
inlawrev-21502	188	15	:	:	PUNCT
inlawrev-21502	188	16	(	(	PUNCT
inlawrev-21502	188	17	a	a	X
inlawrev-21502	188	18	)	)	PUNCT
inlawrev-21502	188	19	the	the	DET
inlawrev-21502	188	20	extent	extent	NOUN
inlawrev-21502	188	21	of	of	ADP
inlawrev-21502	188	22	control	control	NOUN
inlawrev-21502	188	23	which	which	PRON
inlawrev-21502	188	24	,	,	PUNCT
inlawrev-21502	188	25	by	by	ADP
inlawrev-21502	188	26	the	the	DET
inlawrev-21502	188	27	agreement	agreement	NOUN
inlawrev-21502	188	28	,	,	PUNCT
inlawrev-21502	188	29	the	the	DET
inlawrev-21502	188	30	master	master	NOUN
inlawrev-21502	188	31	may	may	AUX
inlawrev-21502	188	32	exercise	exercise	VERB
inlawrev-21502	188	33	over	over	ADP
inlawrev-21502	188	34	the	the	DET
inlawrev-21502	188	35	details	detail	NOUN
inlawrev-21502	188	36	of	of	ADP
inlawrev-21502	188	37	the	the	DET
inlawrev-21502	188	38	work	work	NOUN
inlawrev-21502	188	39	;	;	PUNCT
inlawrev-21502	188	40	(	(	PUNCT
inlawrev-21502	188	41	b	b	X
inlawrev-21502	188	42	)	)	PUNCT
inlawrev-21502	188	43	whether	whether	SCONJ
inlawrev-21502	188	44	or	or	CCONJ
inlawrev-21502	188	45	not	not	PART
inlawrev-21502	188	46	the	the	DET
inlawrev-21502	188	47	one	one	NOUN
inlawrev-21502	188	48	employed	employ	VERB
inlawrev-21502	188	49	is	be	AUX
inlawrev-21502	188	50	engaged	engage	VERB
inlawrev-21502	188	51	in	in	ADP
inlawrev-21502	188	52	a	a	DET
inlawrev-21502	188	53	distinct	distinct	ADJ
inlawrev-21502	188	54	occupation	occupation	NOUN
inlawrev-21502	188	55	or	or	CCONJ
inlawrev-21502	188	56	business	business	NOUN
inlawrev-21502	188	57	;	;	PUNCT
inlawrev-21502	188	58	(	(	PUNCT
inlawrev-21502	188	59	c	c	X
inlawrev-21502	188	60	)	)	PUNCT
inlawrev-21502	188	61	the	the	DET
inlawrev-21502	188	62	kind	kind	NOUN
inlawrev-21502	188	63	of	of	ADP
inlawrev-21502	188	64	occupation	occupation	NOUN
inlawrev-21502	188	65	,	,	PUNCT
inlawrev-21502	188	66	with	with	ADP
inlawrev-21502	188	67	reference	reference	NOUN
inlawrev-21502	188	68	to	to	ADP
inlawrev-21502	188	69	whether	whether	SCONJ
inlawrev-21502	188	70	,	,	PUNCT
inlawrev-21502	188	71	in	in	ADP
inlawrev-21502	188	72	the	the	DET
inlawrev-21502	188	73	locality	locality	NOUN
inlawrev-21502	188	74	,	,	PUNCT
inlawrev-21502	188	75	the	the	DET
inlawrev-21502	188	76	work	work	NOUN
inlawrev-21502	188	77	is	be	AUX
inlawrev-21502	188	78	usually	usually	ADV
inlawrev-21502	188	79	done	do	VERB
inlawrev-21502	188	80	under	under	ADP
inlawrev-21502	188	81	the	the	DET
inlawrev-21502	188	82	direction	direction	NOUN
inlawrev-21502	188	83	of	of	ADP
inlawrev-21502	188	84	the	the	DET
inlawrev-21502	188	85	employer	employer	NOUN
inlawrev-21502	188	86	or	or	CCONJ
inlawrev-21502	188	87	by	by	ADP
inlawrev-21502	188	88	a	a	DET
inlawrev-21502	188	89	specialist	specialist	NOUN
inlawrev-21502	188	90	without	without	ADP
inlawrev-21502	188	91	supervision	supervision	NOUN
inlawrev-21502	188	92	;	;	PUNCT
inlawrev-21502	188	93	(	(	PUNCT
inlawrev-21502	188	94	d	d	X
inlawrev-21502	188	95	)	)	PUNCT
inlawrev-21502	188	96	the	the	DET
inlawrev-21502	188	97	skill	skill	NOUN
inlawrev-21502	188	98	required	require	VERB
inlawrev-21502	188	99	in	in	ADP
inlawrev-21502	188	100	the	the	DET
inlawrev-21502	188	101	particular	particular	ADJ
inlawrev-21502	188	102	occupation	occupation	NOUN
inlawrev-21502	188	103	;	;	PUNCT
inlawrev-21502	188	104	(	(	PUNCT
inlawrev-21502	188	105	e	e	X
inlawrev-21502	188	106	)	)	PUNCT
inlawrev-21502	188	107	whether	whether	SCONJ
inlawrev-21502	188	108	the	the	DET
inlawrev-21502	188	109	employer	employer	NOUN
inlawrev-21502	188	110	or	or	CCONJ
inlawrev-21502	188	111	the	the	DET
inlawrev-21502	188	112	workman	workman	NOUN
inlawrev-21502	188	113	supplies	supply	VERB
inlawrev-21502	188	114	the	the	DET
inlawrev-21502	188	115	instrumentalities	instrumentality	NOUN
inlawrev-21502	188	116	,	,	PUNCT
inlawrev-21502	188	117	tools	tool	NOUN
inlawrev-21502	188	118	,	,	PUNCT
inlawrev-21502	188	119	and	and	CCONJ
inlawrev-21502	188	120	the	the	DET
inlawrev-21502	188	121	place	place	NOUN
inlawrev-21502	188	122	of	of	ADP
inlawrev-21502	188	123	work	work	NOUN
inlawrev-21502	188	124	for	for	ADP
inlawrev-21502	188	125	the	the	DET
inlawrev-21502	188	126	person	person	NOUN
inlawrev-21502	188	127	doing	do	VERB
inlawrev-21502	188	128	the	the	DET
inlawrev-21502	188	129	work	work	NOUN
inlawrev-21502	188	130	;	;	PUNCT
inlawrev-21502	188	131	(	(	PUNCT
inlawrev-21502	188	132	f	f	X
inlawrev-21502	188	133	)	)	PUNCT
inlawrev-21502	188	134	the	the	DET
inlawrev-21502	188	135	length	length	NOUN
inlawrev-21502	188	136	of	of	ADP
inlawrev-21502	188	137	time	time	NOUN
inlawrev-21502	188	138	for	for	ADP
inlawrev-21502	188	139	which	which	PRON
inlawrev-21502	188	140	the	the	DET
inlawrev-21502	188	141	person	person	NOUN
inlawrev-21502	188	142	is	be	AUX
inlawrev-21502	188	143	employed	employ	VERB
inlawrev-21502	188	144	;	;	PUNCT
inlawrev-21502	188	145	(	(	PUNCT
inlawrev-21502	188	146	g	g	NOUN
inlawrev-21502	188	147	)	)	PUNCT
inlawrev-21502	188	148	the	the	DET
inlawrev-21502	188	149	method	method	NOUN
inlawrev-21502	188	150	of	of	ADP
inlawrev-21502	188	151	payment	payment	NOUN
inlawrev-21502	188	152	,	,	PUNCT
inlawrev-21502	188	153	whether	whether	SCONJ
inlawrev-21502	188	154	by	by	ADP
inlawrev-21502	188	155	the	the	DET
inlawrev-21502	188	156	time	time	NOUN
inlawrev-21502	188	157	or	or	CCONJ
inlawrev-21502	188	158	by	by	ADP
inlawrev-21502	188	159	the	the	DET
inlawrev-21502	188	160	job	job	NOUN
inlawrev-21502	188	161	;	;	PUNCT
inlawrev-21502	188	162	(	(	PUNCT
inlawrev-21502	188	163	h	h	NOUN
inlawrev-21502	188	164	)	)	PUNCT
inlawrev-21502	188	165	whether	whether	SCONJ
inlawrev-21502	188	166	or	or	CCONJ
inlawrev-21502	188	167	not	not	PART
inlawrev-21502	188	168	the	the	DET
inlawrev-21502	188	169	work	work	NOUN
inlawrev-21502	188	170	is	be	AUX
inlawrev-21502	188	171	a	a	DET
inlawrev-21502	188	172	part	part	NOUN
inlawrev-21502	188	173	of	of	ADP
inlawrev-21502	188	174	the	the	DET
inlawrev-21502	188	175	regular	regular	ADJ
inlawrev-21502	188	176	business	business	NOUN
inlawrev-21502	188	177	of	of	ADP
inlawrev-21502	188	178	the	the	DET
inlawrev-21502	188	179	employer	employer	NOUN
inlawrev-21502	188	180	;	;	PUNCT
inlawrev-21502	188	181	(	(	PUNCT
inlawrev-21502	188	182	i	i	NOUN
inlawrev-21502	188	183	)	)	PUNCT
inlawrev-21502	188	184	whether	whether	SCONJ
inlawrev-21502	188	185	or	or	CCONJ
inlawrev-21502	188	186	not	not	PART
inlawrev-21502	188	187	the	the	DET
inlawrev-21502	188	188	parties	party	NOUN
inlawrev-21502	188	189	believe	believe	VERB
inlawrev-21502	188	190	they	they	PRON
inlawrev-21502	188	191	are	be	AUX
inlawrev-21502	188	192	creating	create	VERB
inlawrev-21502	188	193	the	the	DET
inlawrev-21502	188	194	relation	relation	NOUN
inlawrev-21502	188	195	of	of	ADP
inlawrev-21502	188	196	master	master	NOUN
inlawrev-21502	188	197	and	and	CCONJ
inlawrev-21502	188	198	servant	servant	NOUN
inlawrev-21502	188	199	;	;	PUNCT
inlawrev-21502	188	200	and	and	CCONJ
inlawrev-21502	188	201	(	(	PUNCT
inlawrev-21502	188	202	j	j	NOUN
inlawrev-21502	188	203	)	)	PUNCT
inlawrev-21502	188	204	whether	whether	SCONJ
inlawrev-21502	188	205	the	the	DET
inlawrev-21502	188	206	principal	principal	NOUN
inlawrev-21502	188	207	is	be	AUX
inlawrev-21502	188	208	or	or	CCONJ
inlawrev-21502	188	209	is	be	AUX
inlawrev-21502	188	210	not	not	PART
inlawrev-21502	188	211	in	in	ADP
inlawrev-21502	188	212	business.65	business.65	PROPN
inlawrev-21502	188	213	w	w	PROPN
inlawrev-21502	188	214	hen	hen	NOUN
inlawrev-21502	188	215	applying	apply	VERB
inlawrev-21502	188	216	these	these	DET
inlawrev-21502	188	217	factors	factor	NOUN
inlawrev-21502	188	218	,	,	PUNCT
inlawrev-21502	188	219	no	no	DET
inlawrev-21502	188	220	single	single	ADJ
inlawrev-21502	188	221	one	one	NOUN
inlawrev-21502	188	222	is	be	AUX
inlawrev-21502	188	223	dispositive	dispositive	ADJ
inlawrev-21502	188	224	;	;	PUNCT
inlawrev-21502	188	225	however	however	ADV
inlawrev-21502	188	226	,	,	PUNCT
inlawrev-21502	188	227	courts	court	NOUN
inlawrev-21502	188	228	hold	hold	VERB
inlawrev-21502	188	229	the	the	DET
inlawrev-21502	188	230	“	"	PUNCT
inlawrev-21502	188	231	extent	extent	NOUN
inlawrev-21502	188	232	of	of	ADP
inlawrev-21502	188	233	control	control	NOUN
inlawrev-21502	188	234	”	"	PUNCT
inlawrev-21502	188	235	to	to	PART
inlawrev-21502	188	236	be	be	AUX
inlawrev-21502	188	237	the	the	DET
inlawrev-21502	188	238	most	most	ADJ
inlawrev-21502	188	239	important.66	important.66	NOUN
inlawrev-21502	188	240	indiana	indiana	PROPN
inlawrev-21502	188	241	w	w	PROPN
inlawrev-21502	188	242	orker	orker	PROPN
inlawrev-21502	188	243	’s	’s	PART
inlawrev-21502	188	244	compensation	compensation	NOUN
inlawrev-21502	188	245	law	law	NOUN
inlawrev-21502	188	246	defers	defer	VERB
inlawrev-21502	188	247	to	to	ADP
inlawrev-21502	188	248	the	the	DET
inlawrev-21502	188	249	“	"	PUNCT
inlawrev-21502	188	250	guidelines	guideline	NOUN
inlawrev-21502	188	251	of	of	ADP
inlawrev-21502	188	252	the	the	DET
inlawrev-21502	188	253	united	united	PROPN
inlawrev-21502	188	254	states	states	PROPN
inlawrev-21502	188	255	internal	internal	PROPN
inlawrev-21502	188	256	revenue	revenue	NOUN
inlawrev-21502	188	257	service	service	NOUN
inlawrev-21502	188	258	”	"	PUNCT
inlawrev-21502	188	259	to	to	PART
inlawrev-21502	188	260	determine	determine	VERB
inlawrev-21502	188	261	if	if	SCONJ
inlawrev-21502	188	262	a	a	DET
inlawrev-21502	188	263	person	person	NOUN
inlawrev-21502	188	264	is	be	AUX
inlawrev-21502	188	265	an	an	DET
inlawrev-21502	188	266	independent	independent	ADJ
inlawrev-21502	188	267	contractor	contractor	NOUN
inlawrev-21502	188	268	or	or	CCONJ
inlawrev-21502	188	269	an	an	DET
inlawrev-21502	188	270	employee	employee	NOUN
inlawrev-21502	188	271	.	.	PUNCT
inlawrev-21502	189	1	this	this	PRON
inlawrev-21502	189	2	means	mean	VERB
inlawrev-21502	189	3	that	that	SCONJ
inlawrev-21502	189	4	workers	worker	NOUN
inlawrev-21502	189	5	'	'	PART
inlawrev-21502	189	6	compensation	compensation	NOUN
inlawrev-21502	189	7	cases67	cases67	NOUN
inlawrev-21502	189	8	involve	involve	VERB
inlawrev-21502	189	9	an	an	DET
inlawrev-21502	189	10	analysis	analysis	NOUN
inlawrev-21502	189	11	of	of	ADP
inlawrev-21502	189	12	the	the	DET
inlawrev-21502	189	13	twenty	twenty	NUM
inlawrev-21502	189	14	ir	ir	NOUN
inlawrev-21502	189	15	s	s	PART
inlawrev-21502	189	16	factors	factor	NOUN
inlawrev-21502	189	17	previously	previously	ADV
inlawrev-21502	189	18	described	describe	VERB
inlawrev-21502	189	19	.	.	PUNCT
inlawrev-21502	190	1	indiana	indiana	PROPN
inlawrev-21502	190	2	also68	also68	PROPN
inlawrev-21502	190	3	defers	defer	VERB
inlawrev-21502	190	4	to	to	ADP
inlawrev-21502	190	5	the	the	DET
inlawrev-21502	190	6	irs	irs	PROPN
inlawrev-21502	190	7	for	for	ADP
inlawrev-21502	190	8	state	state	NOUN
inlawrev-21502	190	9	tax	tax	NOUN
inlawrev-21502	190	10	revenue	revenue	NOUN
inlawrev-21502	190	11	purposes	purpose	NOUN
inlawrev-21502	190	12	.	.	PUNCT
inlawrev-21502	191	1	instead	instead	ADV
inlawrev-21502	191	2	of	of	ADP
inlawrev-21502	191	3	relying	rely	VERB
inlawrev-21502	191	4	on	on	ADP
inlawrev-21502	191	5	irs69	irs69	PROPN
inlawrev-21502	191	6	guidelines	guideline	NOUN
inlawrev-21502	191	7	,	,	PUNCT
inlawrev-21502	191	8	however	however	ADV
inlawrev-21502	191	9	,	,	PUNCT
inlawrev-21502	191	10	the	the	DET
inlawrev-21502	191	11	state	state	NOUN
inlawrev-21502	191	12	uses	use	VERB
inlawrev-21502	191	13	section	section	NOUN
inlawrev-21502	191	14	3401(c	3401(c	NUM
inlawrev-21502	191	15	)	)	PUNCT
inlawrev-21502	191	16	of	of	ADP
inlawrev-21502	191	17	the	the	DET
inlawrev-21502	191	18	internal	internal	ADJ
inlawrev-21502	191	19	revenue	revenue	NOUN
inlawrev-21502	191	20	code	code	NOUN
inlawrev-21502	191	21	,	,	PUNCT
inlawrev-21502	191	22	which	which	PRON
inlawrev-21502	191	23	states	state	VERB
inlawrev-21502	191	24	:	:	PUNCT
inlawrev-21502	191	25	70	70	NUM
inlawrev-21502	191	26	(	(	PUNCT
inlawrev-21502	191	27	c	c	NOUN
inlawrev-21502	191	28	)	)	PUNCT
inlawrev-21502	191	29	employee	employee	NOUN
inlawrev-21502	191	30	.	.	PUNCT
inlawrev-21502	192	1	–	–	PUNCT
inlawrev-21502	192	2	for	for	ADP
inlawrev-21502	192	3	purposes	purpose	NOUN
inlawrev-21502	192	4	of	of	ADP
inlawrev-21502	192	5	this	this	DET
inlawrev-21502	192	6	chapter	chapter	NOUN
inlawrev-21502	192	7	,	,	PUNCT
inlawrev-21502	192	8	the	the	DET
inlawrev-21502	192	9	term	term	NOUN
inlawrev-21502	192	10	“	"	PUNCT
inlawrev-21502	192	11	employee	employee	NOUN
inlawrev-21502	192	12	”	"	PUNCT
inlawrev-21502	192	13	includes	include	VERB
inlawrev-21502	192	14	an	an	DET
inlawrev-21502	192	15	officer	officer	NOUN
inlawrev-21502	192	16	,	,	PUNCT
inlawrev-21502	192	17	employee	employee	NOUN
inlawrev-21502	192	18	,	,	PUNCT
inlawrev-21502	192	19	or	or	CCONJ
inlawrev-21502	192	20	elected	elect	VERB
inlawrev-21502	192	21	official	official	NOUN
inlawrev-21502	192	22	of	of	ADP
inlawrev-21502	192	23	the	the	DET
inlawrev-21502	192	24	united	united	PROPN
inlawrev-21502	192	25	states	states	PROPN
inlawrev-21502	192	26	,	,	PUNCT
inlawrev-21502	192	27	a	a	DET
inlawrev-21502	192	28	state	state	NOUN
inlawrev-21502	192	29	,	,	PUNCT
inlawrev-21502	192	30	or	or	CCONJ
inlawrev-21502	192	31	any	any	DET
inlawrev-21502	192	32	political	political	ADJ
inlawrev-21502	192	33	subdivision	subdivision	NOUN
inlawrev-21502	192	34	thereof	thereof	ADV
inlawrev-21502	192	35	,	,	PUNCT
inlawrev-21502	192	36	or	or	CCONJ
inlawrev-21502	192	37	the	the	DET
inlawrev-21502	192	38	district	district	NOUN
inlawrev-21502	192	39	of	of	ADP
inlawrev-21502	192	40	columbia	columbia	PROPN
inlawrev-21502	192	41	,	,	PUNCT
inlawrev-21502	192	42	or	or	CCONJ
inlawrev-21502	192	43	any	any	DET
inlawrev-21502	192	44	agency	agency	NOUN
inlawrev-21502	192	45	or	or	CCONJ
inlawrev-21502	192	46	instrumentality	instrumentality	NOUN
inlawrev-21502	192	47	of	of	ADP
inlawrev-21502	192	48	any	any	DET
inlawrev-21502	192	49	one	one	NUM
inlawrev-21502	192	50	or	or	CCONJ
inlawrev-21502	192	51	more	more	ADJ
inlawrev-21502	192	52	of	of	ADP
inlawrev-21502	192	53	the	the	DET
inlawrev-21502	192	54	foregoing	foregoing	NOUN
inlawrev-21502	192	55	.	.	PUNCT
inlawrev-21502	193	1	the	the	DET
inlawrev-21502	193	2	term	term	NOUN
inlawrev-21502	193	3	“	"	PUNCT
inlawrev-21502	193	4	employee	employee	NOUN
inlawrev-21502	193	5	”	"	PUNCT
inlawrev-21502	193	6	also	also	ADV
inlawrev-21502	193	7	includes	include	VERB
inlawrev-21502	193	8	an	an	DET
inlawrev-21502	193	9	officer	officer	NOUN
inlawrev-21502	193	10	of	of	ADP
inlawrev-21502	193	11	a	a	DET
inlawrev-21502	193	12	corporation.71	corporation.71	NOUN
inlawrev-21502	193	13	64	64	NUM
inlawrev-21502	193	14	.	.	PUNCT
inlawrev-21502	194	1	walker	walker	PROPN
inlawrev-21502	194	2	v.	v.	PROPN
inlawrev-21502	194	3	martin	martin	PROPN
inlawrev-21502	194	4	,	,	PUNCT
inlawrev-21502	194	5	887	887	NUM
inlawrev-21502	194	6	n.e.2d	n.e.2d	NOUN
inlawrev-21502	194	7	125	125	NUM
inlawrev-21502	194	8	,	,	PUNCT
inlawrev-21502	194	9	131	131	NUM
inlawrev-21502	194	10	(	(	PUNCT
inlawrev-21502	194	11	ind	ind	NOUN
inlawrev-21502	194	12	.	.	PUNCT
inlawrev-21502	195	1	ct	ct	PROPN
inlawrev-21502	195	2	.	.	PUNCT
inlawrev-21502	196	1	app	app	PROPN
inlawrev-21502	196	2	.	.	PROPN
inlawrev-21502	196	3	2008	2008	NUM
inlawrev-21502	196	4	)	)	PUNCT
inlawrev-21502	196	5	.	.	PUNCT
inlawrev-21502	197	1	65	65	NUM
inlawrev-21502	197	2	.	.	PUNCT
inlawrev-21502	198	1	i	i	PRON
inlawrev-21502	198	2	d.	d.	PROPN
inlawrev-21502	198	3	66	66	NUM
inlawrev-21502	198	4	.	.	PUNCT
inlawrev-21502	199	1	i	i	PRON
inlawrev-21502	199	2	d.	d.	PROPN
inlawrev-21502	199	3	67	67	NUM
inlawrev-21502	199	4	.	.	PUNCT
inlawrev-21502	200	1	ind	ind	PROPN
inlawrev-21502	200	2	.	.	PUNCT
inlawrev-21502	201	1	code	code	PROPN
inlawrev-21502	201	2	§	§	PROPN
inlawrev-21502	201	3	22	22	NUM
inlawrev-21502	201	4	-	-	SYM
inlawrev-21502	201	5	3	3	NUM
inlawrev-21502	201	6	-	-	PUNCT
inlawrev-21502	201	7	6	6	NUM
inlawrev-21502	201	8	-	-	PUNCT
inlawrev-21502	201	9	1(b)(7	1(b)(7	NUM
inlawrev-21502	201	10	)	)	PUNCT
inlawrev-21502	201	11	(	(	PUNCT
inlawrev-21502	201	12	2016	2016	NUM
inlawrev-21502	201	13	)	)	PUNCT
inlawrev-21502	201	14	.	.	PUNCT
inlawrev-21502	202	1	68	68	NUM
inlawrev-21502	202	2	.	.	PUNCT
inlawrev-21502	203	1	irs	irs	PROPN
inlawrev-21502	203	2	,	,	PUNCT
inlawrev-21502	203	3	supra	supra	PROPN
inlawrev-21502	203	4	note	note	VERB
inlawrev-21502	203	5	42	42	NUM
inlawrev-21502	203	6	.	.	PUNCT
inlawrev-21502	204	1	69	69	NUM
inlawrev-21502	204	2	.	.	PUNCT
inlawrev-21502	205	1	ind	ind	PROPN
inlawrev-21502	205	2	.	.	PUNCT
inlawrev-21502	206	1	code	code	PROPN
inlawrev-21502	206	2	§	§	PROPN
inlawrev-21502	206	3	6	6	NUM
inlawrev-21502	206	4	-	-	SYM
inlawrev-21502	206	5	3	3	NUM
inlawrev-21502	206	6	-	-	PUNCT
inlawrev-21502	206	7	1	1	NUM
inlawrev-21502	206	8	-	-	SYM
inlawrev-21502	206	9	6	6	NUM
inlawrev-21502	206	10	(	(	PUNCT
inlawrev-21502	206	11	2016	2016	NUM
inlawrev-21502	206	12	)	)	PUNCT
inlawrev-21502	206	13	.	.	PUNCT
inlawrev-21502	207	1	70	70	NUM
inlawrev-21502	207	2	.	.	PUNCT
inlawrev-21502	208	1	i	i	PRON
inlawrev-21502	208	2	d.	d.	PROPN
inlawrev-21502	208	3	71	71	NUM
inlawrev-21502	208	4	.	.	PUNCT
inlawrev-21502	208	5	26	26	NUM
inlawrev-21502	208	6	u.s.c	u.s.c	NOUN
inlawrev-21502	208	7	.	.	PUNCT
inlawrev-21502	209	1	§	§	PROPN
inlawrev-21502	209	2	3401(c	3401(c	NUM
inlawrev-21502	209	3	)	)	PUNCT
inlawrev-21502	209	4	(	(	PUNCT
inlawrev-21502	209	5	2012	2012	NUM
inlawrev-21502	209	6	)	)	PUNCT
inlawrev-21502	209	7	.	.	PUNCT
inlawrev-21502	210	1	680	680	NUM
inlawrev-21502	210	2	indiana	indiana	PROPN
inlawrev-21502	210	3	law	law	NOUN
inlawrev-21502	210	4	review	review	NOUN
inlawrev-21502	210	5	[	[	X
inlawrev-21502	210	6	vol	vol	NOUN
inlawrev-21502	210	7	.	.	PUNCT
inlawrev-21502	211	1	50:673	50:673	NUM
inlawrev-21502	211	2	for	for	ADP
inlawrev-21502	211	3	unemployment	unemployment	NOUN
inlawrev-21502	211	4	insurance	insurance	NOUN
inlawrev-21502	211	5	purposes	purpose	NOUN
inlawrev-21502	211	6	,	,	PUNCT
inlawrev-21502	211	7	indiana	indiana	PROPN
inlawrev-21502	211	8	utilizes	utilize	VERB
inlawrev-21502	211	9	a	a	DET
inlawrev-21502	211	10	three	three	NUM
inlawrev-21502	211	11	-	-	PUNCT
inlawrev-21502	211	12	factor	factor	NOUN
inlawrev-21502	211	13	test	test	NOUN
inlawrev-21502	211	14	similar	similar	ADJ
inlawrev-21502	211	15	to	to	ADP
inlawrev-21502	211	16	the	the	DET
inlawrev-21502	211	17	“	"	PUNCT
inlawrev-21502	211	18	abc	abc	PROPN
inlawrev-21502	211	19	test	test	NOUN
inlawrev-21502	211	20	.	.	PUNCT
inlawrev-21502	211	21	”	"	PUNCT
inlawrev-21502	212	1	this	this	DET
inlawrev-21502	212	2	test	test	NOUN
inlawrev-21502	212	3	begins	begin	VERB
inlawrev-21502	212	4	with	with	ADP
inlawrev-21502	212	5	a	a	DET
inlawrev-21502	212	6	presumption	presumption	NOUN
inlawrev-21502	212	7	that	that	SCONJ
inlawrev-21502	212	8	an72	an72	PROPN
inlawrev-21502	212	9	individual	individual	NOUN
inlawrev-21502	212	10	is	be	AUX
inlawrev-21502	212	11	an	an	DET
inlawrev-21502	212	12	employee	employee	NOUN
inlawrev-21502	212	13	,	,	PUNCT
inlawrev-21502	212	14	“	"	PUNCT
inlawrev-21502	212	15	irrespective	irrespective	ADV
inlawrev-21502	212	16	of	of	ADP
inlawrev-21502	212	17	whether	whether	SCONJ
inlawrev-21502	212	18	the	the	DET
inlawrev-21502	212	19	common	common	ADJ
inlawrev-21502	212	20	-	-	PUNCT
inlawrev-21502	212	21	law	law	NOUN
inlawrev-21502	212	22	relationship	relationship	NOUN
inlawrev-21502	212	23	of	of	ADP
inlawrev-21502	212	24	master	master	NOUN
inlawrev-21502	212	25	and	and	CCONJ
inlawrev-21502	212	26	servant	servant	NOUN
inlawrev-21502	212	27	exists	exist	VERB
inlawrev-21502	212	28	.	.	PUNCT
inlawrev-21502	212	29	”	"	PUNCT
inlawrev-21502	213	1	to	to	PART
inlawrev-21502	213	2	defeat	defeat	VERB
inlawrev-21502	213	3	this	this	DET
inlawrev-21502	213	4	presumption	presumption	NOUN
inlawrev-21502	213	5	,	,	PUNCT
inlawrev-21502	213	6	all	all	PRON
inlawrev-21502	213	7	of	of	ADP
inlawrev-21502	213	8	the	the	DET
inlawrev-21502	213	9	following73	following73	NOUN
inlawrev-21502	213	10	must	must	AUX
inlawrev-21502	213	11	be	be	AUX
inlawrev-21502	213	12	shown	show	VERB
inlawrev-21502	213	13	“	"	PUNCT
inlawrev-21502	213	14	to	to	ADP
inlawrev-21502	213	15	the	the	DET
inlawrev-21502	213	16	satisfaction	satisfaction	NOUN
inlawrev-21502	213	17	of	of	ADP
inlawrev-21502	213	18	the	the	DET
inlawrev-21502	213	19	department	department	NOUN
inlawrev-21502	213	20	”	"	PUNCT
inlawrev-21502	213	21	:	:	PUNCT
inlawrev-21502	213	22	74	74	NUM
inlawrev-21502	213	23	(	(	PUNCT
inlawrev-21502	213	24	1	1	X
inlawrev-21502	213	25	)	)	PUNCT
inlawrev-21502	213	26	the	the	DET
inlawrev-21502	213	27	individual	individual	NOUN
inlawrev-21502	213	28	has	have	AUX
inlawrev-21502	213	29	been	be	AUX
inlawrev-21502	213	30	and	and	CCONJ
inlawrev-21502	213	31	will	will	AUX
inlawrev-21502	213	32	continue	continue	VERB
inlawrev-21502	213	33	to	to	PART
inlawrev-21502	213	34	be	be	AUX
inlawrev-21502	213	35	free	free	ADJ
inlawrev-21502	213	36	from	from	ADP
inlawrev-21502	213	37	control	control	NOUN
inlawrev-21502	213	38	and	and	CCONJ
inlawrev-21502	213	39	direction	direction	NOUN
inlawrev-21502	213	40	in	in	ADP
inlawrev-21502	213	41	connection	connection	NOUN
inlawrev-21502	213	42	with	with	ADP
inlawrev-21502	213	43	the	the	DET
inlawrev-21502	213	44	performance	performance	NOUN
inlawrev-21502	213	45	of	of	ADP
inlawrev-21502	213	46	such	such	ADJ
inlawrev-21502	213	47	service	service	NOUN
inlawrev-21502	213	48	,	,	PUNCT
inlawrev-21502	213	49	both	both	CCONJ
inlawrev-21502	213	50	under	under	ADP
inlawrev-21502	213	51	the	the	DET
inlawrev-21502	213	52	individual	individual	NOUN
inlawrev-21502	213	53	's	's	PART
inlawrev-21502	213	54	contract	contract	NOUN
inlawrev-21502	213	55	of	of	ADP
inlawrev-21502	213	56	service	service	NOUN
inlawrev-21502	213	57	and	and	CCONJ
inlawrev-21502	213	58	in	in	ADP
inlawrev-21502	213	59	fact	fact	NOUN
inlawrev-21502	213	60	.	.	PUNCT
inlawrev-21502	214	1	(	(	PUNCT
inlawrev-21502	214	2	2	2	X
inlawrev-21502	214	3	)	)	PUNCT
inlawrev-21502	214	4	the	the	DET
inlawrev-21502	214	5	service	service	NOUN
inlawrev-21502	214	6	is	be	AUX
inlawrev-21502	214	7	performed	perform	VERB
inlawrev-21502	214	8	outside	outside	ADP
inlawrev-21502	214	9	the	the	DET
inlawrev-21502	214	10	usual	usual	ADJ
inlawrev-21502	214	11	course	course	NOUN
inlawrev-21502	214	12	of	of	ADP
inlawrev-21502	214	13	the	the	DET
inlawrev-21502	214	14	business	business	NOUN
inlawrev-21502	214	15	for	for	ADP
inlawrev-21502	214	16	which	which	PRON
inlawrev-21502	214	17	the	the	DET
inlawrev-21502	214	18	service	service	NOUN
inlawrev-21502	214	19	is	be	AUX
inlawrev-21502	214	20	performed	perform	VERB
inlawrev-21502	214	21	.	.	PUNCT
inlawrev-21502	215	1	(	(	PUNCT
inlawrev-21502	215	2	3	3	X
inlawrev-21502	215	3	)	)	PUNCT
inlawrev-21502	215	4	the	the	DET
inlawrev-21502	215	5	individual	individual	NOUN
inlawrev-21502	215	6	:	:	PUNCT
inlawrev-21502	215	7	(	(	PUNCT
inlawrev-21502	215	8	a	a	X
inlawrev-21502	215	9	)	)	PUNCT
inlawrev-21502	215	10	is	be	AUX
inlawrev-21502	215	11	customarily	customarily	ADV
inlawrev-21502	215	12	engaged	engage	VERB
inlawrev-21502	215	13	in	in	ADP
inlawrev-21502	215	14	an	an	DET
inlawrev-21502	215	15	independently	independently	ADV
inlawrev-21502	215	16	established	establish	VERB
inlawrev-21502	215	17	trade	trade	NOUN
inlawrev-21502	215	18	,	,	PUNCT
inlawrev-21502	215	19	occupation	occupation	NOUN
inlawrev-21502	215	20	,	,	PUNCT
inlawrev-21502	215	21	profession	profession	NOUN
inlawrev-21502	215	22	,	,	PUNCT
inlawrev-21502	215	23	or	or	CCONJ
inlawrev-21502	215	24	business	business	NOUN
inlawrev-21502	215	25	of	of	ADP
inlawrev-21502	215	26	the	the	DET
inlawrev-21502	215	27	same	same	ADJ
inlawrev-21502	215	28	nature	nature	NOUN
inlawrev-21502	215	29	as	as	SCONJ
inlawrev-21502	215	30	that	that	PRON
inlawrev-21502	215	31	involved	involve	VERB
inlawrev-21502	215	32	in	in	ADP
inlawrev-21502	215	33	the	the	DET
inlawrev-21502	215	34	service	service	NOUN
inlawrev-21502	215	35	performed	perform	VERB
inlawrev-21502	215	36	;	;	PUNCT
inlawrev-21502	215	37	or	or	CCONJ
inlawrev-21502	215	38	(	(	PUNCT
inlawrev-21502	215	39	b	b	X
inlawrev-21502	215	40	)	)	PUNCT
inlawrev-21502	215	41	is	be	AUX
inlawrev-21502	215	42	a	a	DET
inlawrev-21502	215	43	sales	sale	NOUN
inlawrev-21502	215	44	agent	agent	NOUN
inlawrev-21502	215	45	who	who	PRON
inlawrev-21502	215	46	receives	receive	VERB
inlawrev-21502	215	47	remuneration	remuneration	NOUN
inlawrev-21502	215	48	solely	solely	ADV
inlawrev-21502	215	49	upon	upon	SCONJ
inlawrev-21502	215	50	a	a	DET
inlawrev-21502	215	51	commission	commission	NOUN
inlawrev-21502	215	52	basis	basis	NOUN
inlawrev-21502	215	53	and	and	CCONJ
inlawrev-21502	215	54	who	who	PRON
inlawrev-21502	215	55	is	be	AUX
inlawrev-21502	215	56	the	the	DET
inlawrev-21502	215	57	master	master	NOUN
inlawrev-21502	215	58	of	of	ADP
inlawrev-21502	215	59	the	the	DET
inlawrev-21502	215	60	individual	individual	NOUN
inlawrev-21502	215	61	's	's	PART
inlawrev-21502	215	62	own	own	ADJ
inlawrev-21502	215	63	time	time	NOUN
inlawrev-21502	215	64	and	and	CCONJ
inlawrev-21502	215	65	effort.75	effort.75	VERB
inlawrev-21502	215	66	the	the	DET
inlawrev-21502	215	67	fact	fact	NOUN
inlawrev-21502	215	68	that	that	SCONJ
inlawrev-21502	215	69	different	different	ADJ
inlawrev-21502	215	70	tests	test	NOUN
inlawrev-21502	215	71	are	be	AUX
inlawrev-21502	215	72	used	use	VERB
inlawrev-21502	215	73	in	in	ADP
inlawrev-21502	215	74	indiana	indiana	PROPN
inlawrev-21502	215	75	,	,	PUNCT
inlawrev-21502	215	76	in	in	ADP
inlawrev-21502	215	77	other	other	ADJ
inlawrev-21502	215	78	states	state	NOUN
inlawrev-21502	215	79	,	,	PUNCT
inlawrev-21502	215	80	and	and	CCONJ
inlawrev-21502	215	81	by	by	ADP
inlawrev-21502	215	82	federal	federal	ADJ
inlawrev-21502	215	83	agencies	agency	NOUN
inlawrev-21502	215	84	and	and	CCONJ
inlawrev-21502	215	85	statutes	statute	NOUN
inlawrev-21502	215	86	shows	show	VERB
inlawrev-21502	215	87	the	the	DET
inlawrev-21502	215	88	complexity	complexity	NOUN
inlawrev-21502	215	89	and	and	CCONJ
inlawrev-21502	215	90	lack	lack	NOUN
inlawrev-21502	215	91	of	of	ADP
inlawrev-21502	215	92	uniformity	uniformity	NOUN
inlawrev-21502	215	93	surrounding	surround	VERB
inlawrev-21502	215	94	the	the	DET
inlawrev-21502	215	95	classification	classification	NOUN
inlawrev-21502	215	96	of	of	ADP
inlawrev-21502	215	97	employees	employee	NOUN
inlawrev-21502	215	98	and	and	CCONJ
inlawrev-21502	215	99	independent	independent	ADJ
inlawrev-21502	215	100	contractors	contractor	NOUN
inlawrev-21502	215	101	.	.	PUNCT
inlawrev-21502	216	1	it	it	PRON
inlawrev-21502	216	2	is	be	AUX
inlawrev-21502	216	3	no	no	DET
inlawrev-21502	216	4	wonder	wonder	NOUN
inlawrev-21502	216	5	why	why	SCONJ
inlawrev-21502	216	6	many	many	ADJ
inlawrev-21502	216	7	employers	employer	NOUN
inlawrev-21502	216	8	find	find	VERB
inlawrev-21502	216	9	it	it	PRON
inlawrev-21502	216	10	difficult	difficult	ADJ
inlawrev-21502	216	11	to	to	PART
inlawrev-21502	216	12	make	make	VERB
inlawrev-21502	216	13	proper	proper	ADJ
inlawrev-21502	216	14	classifications	classification	NOUN
inlawrev-21502	216	15	.	.	PUNCT
inlawrev-21502	217	1	w	w	NOUN
inlawrev-21502	217	2	hile	hile	VERB
inlawrev-21502	217	3	an	an	DET
inlawrev-21502	217	4	employer	employer	NOUN
inlawrev-21502	217	5	may	may	AUX
inlawrev-21502	217	6	correctly	correctly	ADV
inlawrev-21502	217	7	classify	classify	VERB
inlawrev-21502	217	8	a	a	DET
inlawrev-21502	217	9	worker	worker	NOUN
inlawrev-21502	217	10	as	as	ADP
inlawrev-21502	217	11	an	an	DET
inlawrev-21502	217	12	independent	independent	ADJ
inlawrev-21502	217	13	contractor	contractor	NOUN
inlawrev-21502	217	14	under	under	ADP
inlawrev-21502	217	15	the	the	DET
inlawrev-21502	217	16	abc	abc	PROPN
inlawrev-21502	217	17	test	test	NOUN
inlawrev-21502	217	18	,	,	PUNCT
inlawrev-21502	217	19	the	the	DET
inlawrev-21502	217	20	same	same	ADJ
inlawrev-21502	217	21	classification	classification	NOUN
inlawrev-21502	217	22	may	may	AUX
inlawrev-21502	217	23	be	be	AUX
inlawrev-21502	217	24	improper	improper	ADJ
inlawrev-21502	217	25	under	under	ADP
inlawrev-21502	217	26	a	a	DET
inlawrev-21502	217	27	different	different	ADJ
inlawrev-21502	217	28	test	test	NOUN
inlawrev-21502	217	29	like	like	ADP
inlawrev-21502	217	30	the	the	DET
inlawrev-21502	217	31	irs	irs	PROPN
inlawrev-21502	217	32	’s	’s	PART
inlawrev-21502	217	33	twenty	twenty	NUM
inlawrev-21502	217	34	-	-	PUNCT
inlawrev-21502	217	35	factor	factor	NOUN
inlawrev-21502	217	36	test	test	NOUN
inlawrev-21502	217	37	.	.	PUNCT
inlawrev-21502	218	1	b.	b.	PROPN
inlawrev-21502	218	2	large	large	ADJ
inlawrev-21502	218	3	-	-	PUNCT
inlawrev-21502	218	4	scale	scale	NOUN
inlawrev-21502	218	5	consequences	consequence	NOUN
inlawrev-21502	218	6	of	of	ADP
inlawrev-21502	218	7	m	m	PROPN
inlawrev-21502	218	8	isclassification	isclassification	NOUN
inlawrev-21502	218	9	m	m	NOUN
inlawrev-21502	218	10	isclassification	isclassification	NOUN
inlawrev-21502	218	11	is	be	AUX
inlawrev-21502	218	12	a	a	DET
inlawrev-21502	218	13	serious	serious	ADJ
inlawrev-21502	218	14	problem	problem	NOUN
inlawrev-21502	218	15	that	that	PRON
inlawrev-21502	218	16	negatively	negatively	ADV
inlawrev-21502	218	17	impacts	impact	VERB
inlawrev-21502	218	18	workers	worker	NOUN
inlawrev-21502	218	19	,	,	PUNCT
inlawrev-21502	218	20	market	market	NOUN
inlawrev-21502	218	21	com	com	NOUN
inlawrev-21502	218	22	petitors	petitor	NOUN
inlawrev-21502	218	23	,	,	PUNCT
inlawrev-21502	218	24	federal	federal	ADJ
inlawrev-21502	218	25	and	and	CCONJ
inlawrev-21502	218	26	state	state	NOUN
inlawrev-21502	218	27	governments	government	NOUN
inlawrev-21502	218	28	,	,	PUNCT
inlawrev-21502	218	29	and	and	CCONJ
inlawrev-21502	218	30	society	society	NOUN
inlawrev-21502	218	31	as	as	ADP
inlawrev-21502	218	32	a	a	DET
inlawrev-21502	218	33	whole.76	whole.76	NOUN
inlawrev-21502	218	34	w	w	NOUN
inlawrev-21502	218	35	hen	hen	NOUN
inlawrev-21502	218	36	employees	employee	NOUN
inlawrev-21502	218	37	are	be	AUX
inlawrev-21502	218	38	misclassified	misclassifie	VERB
inlawrev-21502	218	39	as	as	ADP
inlawrev-21502	218	40	independent	independent	ADJ
inlawrev-21502	218	41	contractors	contractor	NOUN
inlawrev-21502	218	42	they	they	PRON
inlawrev-21502	218	43	are	be	AUX
inlawrev-21502	218	44	considered	consider	VERB
inlawrev-21502	218	45	self	self	NOUN
inlawrev-21502	218	46	-	-	PUNCT
inlawrev-21502	218	47	employed	employ	VERB
inlawrev-21502	218	48	.	.	PUNCT
inlawrev-21502	219	1	being	be	AUX
inlawrev-21502	219	2	self	self	NOUN
inlawrev-21502	219	3	-	-	PUNCT
inlawrev-21502	219	4	employed	employ	VERB
inlawrev-21502	219	5	,	,	PUNCT
inlawrev-21502	219	6	they	they	PRON
inlawrev-21502	219	7	are	be	AUX
inlawrev-21502	219	8	not	not	PART
inlawrev-21502	219	9	eligible	eligible	ADJ
inlawrev-21502	219	10	for	for	ADP
inlawrev-21502	219	11	unemployment77	unemployment77	NOUN
inlawrev-21502	219	12	com	com	NOUN
inlawrev-21502	219	13	pensation	pensation	NOUN
inlawrev-21502	219	14	,	,	PUNCT
inlawrev-21502	219	15	and	and	CCONJ
inlawrev-21502	219	16	they	they	PRON
inlawrev-21502	219	17	must	must	AUX
inlawrev-21502	219	18	pay	pay	VERB
inlawrev-21502	219	19	the	the	DET
inlawrev-21502	219	20	full	full	ADJ
inlawrev-21502	219	21	amount	amount	NOUN
inlawrev-21502	219	22	of	of	ADP
inlawrev-21502	219	23	their	their	PRON
inlawrev-21502	219	24	social	social	ADJ
inlawrev-21502	219	25	security	security	NOUN
inlawrev-21502	219	26	and	and	CCONJ
inlawrev-21502	219	27	m	m	PROPN
inlawrev-21502	219	28	edicare	edicare	NOUN
inlawrev-21502	219	29	taxes	taxis	NOUN
inlawrev-21502	219	30	,	,	PUNCT
inlawrev-21502	219	31	estimated	estimate	VERB
inlawrev-21502	219	32	income	income	NOUN
inlawrev-21502	219	33	taxes	taxis	NOUN
inlawrev-21502	219	34	,	,	PUNCT
inlawrev-21502	219	35	and	and	CCONJ
inlawrev-21502	219	36	workers	worker	NOUN
inlawrev-21502	219	37	'	'	PART
inlawrev-21502	219	38	compensation	compensation	NOUN
inlawrev-21502	219	39	.	.	PUNCT
inlawrev-21502	220	1	these78	these78	ADJ
inlawrev-21502	220	2	costs	cost	NOUN
inlawrev-21502	220	3	are	be	AUX
inlawrev-21502	220	4	typically	typically	ADV
inlawrev-21502	220	5	paid	pay	VERB
inlawrev-21502	220	6	by	by	ADP
inlawrev-21502	220	7	an	an	DET
inlawrev-21502	220	8	employer	employer	NOUN
inlawrev-21502	220	9	,	,	PUNCT
inlawrev-21502	220	10	but	but	CCONJ
inlawrev-21502	220	11	only	only	ADV
inlawrev-21502	220	12	in	in	ADP
inlawrev-21502	220	13	an	an	DET
inlawrev-21502	220	14	em	em	PROPN
inlawrev-21502	220	15	ployer	ployer	NOUN
inlawrev-21502	220	16	-	-	PUNCT
inlawrev-21502	220	17	employee	employee	NOUN
inlawrev-21502	220	18	relationship	relationship	NOUN
inlawrev-21502	220	19	.	.	PUNCT
inlawrev-21502	221	1	thus	thus	ADV
inlawrev-21502	221	2	,	,	PUNCT
inlawrev-21502	221	3	when	when	SCONJ
inlawrev-21502	221	4	workers	worker	NOUN
inlawrev-21502	221	5	are	be	AUX
inlawrev-21502	221	6	classified	classify	VERB
inlawrev-21502	221	7	as	as	ADP
inlawrev-21502	221	8	independent	independent	ADJ
inlawrev-21502	221	9	contractors,79	contractors,79	NOUN
inlawrev-21502	221	10	72	72	NUM
inlawrev-21502	221	11	.	.	PUNCT
inlawrev-21502	222	1	ind	ind	PROPN
inlawrev-21502	222	2	.	.	PUNCT
inlawrev-21502	223	1	code	code	PROPN
inlawrev-21502	223	2	§	§	PROPN
inlawrev-21502	223	3	22	22	NUM
inlawrev-21502	223	4	-	-	SYM
inlawrev-21502	223	5	4	4	NUM
inlawrev-21502	223	6	-	-	PUNCT
inlawrev-21502	223	7	8	8	NUM
inlawrev-21502	223	8	-	-	PUNCT
inlawrev-21502	223	9	1(b	1(b	NUM
inlawrev-21502	223	10	)	)	PUNCT
inlawrev-21502	223	11	(	(	PUNCT
inlawrev-21502	223	12	2016	2016	NUM
inlawrev-21502	223	13	)	)	PUNCT
inlawrev-21502	223	14	.	.	PUNCT
inlawrev-21502	224	1	73	73	NUM
inlawrev-21502	224	2	.	.	PUNCT
inlawrev-21502	225	1	i	i	PRON
inlawrev-21502	225	2	d.	d.	PROPN
inlawrev-21502	225	3	74	74	NUM
inlawrev-21502	225	4	.	.	PUNCT
inlawrev-21502	226	1	i	i	PRON
inlawrev-21502	226	2	d.	d.	PROPN
inlawrev-21502	226	3	75	75	NUM
inlawrev-21502	226	4	.	.	PUNCT
inlawrev-21502	227	1	i	i	PRON
inlawrev-21502	227	2	d.	d.	PROPN
inlawrev-21502	227	3	76	76	NUM
inlawrev-21502	227	4	.	.	PUNCT
inlawrev-21502	228	1	de	de	PROPN
inlawrev-21502	228	2	silva	silva	PROPN
inlawrev-21502	228	3	et	et	PROPN
inlawrev-21502	228	4	al	al	PROPN
inlawrev-21502	228	5	.	.	PROPN
inlawrev-21502	228	6	,	,	PUNCT
inlawrev-21502	228	7	supra	supra	PROPN
inlawrev-21502	228	8	note	note	PROPN
inlawrev-21502	228	9	17	17	NUM
inlawrev-21502	228	10	,	,	PUNCT
inlawrev-21502	228	11	at	at	ADP
inlawrev-21502	228	12	2	2	NUM
inlawrev-21502	228	13	-	-	SYM
inlawrev-21502	228	14	4	4	NUM
inlawrev-21502	228	15	.	.	NOUN
inlawrev-21502	228	16	77	77	NUM
inlawrev-21502	228	17	.	.	PUNCT
inlawrev-21502	229	1	i	i	PRON
inlawrev-21502	229	2	d.	d.	PROPN
inlawrev-21502	229	3	at	at	ADP
inlawrev-21502	229	4	2	2	NUM
inlawrev-21502	229	5	.	.	NUM
inlawrev-21502	229	6	78	78	NUM
inlawrev-21502	229	7	.	.	PUNCT
inlawrev-21502	230	1	i	i	PRON
inlawrev-21502	230	2	d.	d.	PROPN
inlawrev-21502	230	3	79	79	NUM
inlawrev-21502	230	4	.	.	PUNCT
inlawrev-21502	231	1	i	i	PRON
inlawrev-21502	231	2	d.	d.	PROPN
inlawrev-21502	231	3	2017	2017	NUM
inlawrev-21502	231	4	]	]	PUNCT
inlawrev-21502	231	5	a	a	DET
inlawrev-21502	231	6	state	state	NOUN
inlawrev-21502	231	7	legislative	legislative	ADJ
inlawrev-21502	231	8	solution	solution	NOUN
inlawrev-21502	231	9	681	681	NUM
inlawrev-21502	231	10	these	these	DET
inlawrev-21502	231	11	costs	cost	NOUN
inlawrev-21502	231	12	fall	fall	VERB
inlawrev-21502	231	13	entirely	entirely	ADV
inlawrev-21502	231	14	upon	upon	SCONJ
inlawrev-21502	231	15	the	the	DET
inlawrev-21502	231	16	workers	worker	NOUN
inlawrev-21502	231	17	'	'	PART
inlawrev-21502	231	18	shoulders	shoulder	NOUN
inlawrev-21502	231	19	.	.	PUNCT
inlawrev-21502	232	1	w	w	NOUN
inlawrev-21502	232	2	orkers	orker	NOUN
inlawrev-21502	232	3	also	also	ADV
inlawrev-21502	232	4	lose	lose	VERB
inlawrev-21502	232	5	out	out	ADP
inlawrev-21502	232	6	on	on	ADP
inlawrev-21502	232	7	significant	significant	ADJ
inlawrev-21502	232	8	labor	labor	NOUN
inlawrev-21502	232	9	protection	protection	NOUN
inlawrev-21502	232	10	laws	law	NOUN
inlawrev-21502	232	11	when	when	SCONJ
inlawrev-21502	232	12	they	they	PRON
inlawrev-21502	232	13	are	be	AUX
inlawrev-21502	232	14	misclassified	misclassifie	VERB
inlawrev-21502	232	15	as	as	ADP
inlawrev-21502	232	16	independent	independent	ADJ
inlawrev-21502	232	17	contractors	contractor	NOUN
inlawrev-21502	232	18	.	.	PUNCT
inlawrev-21502	233	1	employees	employee	NOUN
inlawrev-21502	233	2	are	be	AUX
inlawrev-21502	233	3	able	able	ADJ
inlawrev-21502	233	4	to	to	PART
inlawrev-21502	233	5	organize	organize	VERB
inlawrev-21502	233	6	in	in	ADP
inlawrev-21502	233	7	unions	union	NOUN
inlawrev-21502	233	8	and	and	CCONJ
inlawrev-21502	233	9	are	be	AUX
inlawrev-21502	233	10	covered	cover	VERB
inlawrev-21502	233	11	by80	by80	PROPN
inlawrev-21502	233	12	fundamental	fundamental	ADJ
inlawrev-21502	233	13	workforce	workforce	NOUN
inlawrev-21502	233	14	protection	protection	NOUN
inlawrev-21502	233	15	laws	law	NOUN
inlawrev-21502	233	16	like	like	ADP
inlawrev-21502	233	17	the	the	DET
inlawrev-21502	233	18	flsa	flsa	NOUN
inlawrev-21502	233	19	,	,	PUNCT
inlawrev-21502	233	20	the	the	DET
inlawrev-21502	233	21	americans	americans	PROPN
inlawrev-21502	233	22	w	w	PROPN
inlawrev-21502	233	23	ith81	ith81	PROPN
inlawrev-21502	233	24	disabilities	disability	NOUN
inlawrev-21502	233	25	act	act	NOUN
inlawrev-21502	233	26	of	of	ADP
inlawrev-21502	233	27	1990	1990	NUM
inlawrev-21502	233	28	,	,	PUNCT
inlawrev-21502	233	29	the	the	DET
inlawrev-21502	233	30	age	age	NOUN
inlawrev-21502	233	31	discrimination	discrimination	NOUN
inlawrev-21502	233	32	in	in	ADP
inlawrev-21502	233	33	employment	employment	NOUN
inlawrev-21502	233	34	act	act	NOUN
inlawrev-21502	233	35	of	of	ADP
inlawrev-21502	233	36	1967	1967	NUM
inlawrev-21502	233	37	,	,	PUNCT
inlawrev-21502	233	38	and	and	CCONJ
inlawrev-21502	233	39	the	the	DET
inlawrev-21502	233	40	family	family	NOUN
inlawrev-21502	233	41	and	and	CCONJ
inlawrev-21502	233	42	m	m	PROPN
inlawrev-21502	233	43	edical	edical	ADJ
inlawrev-21502	233	44	leave	leave	PROPN
inlawrev-21502	233	45	act	act	NOUN
inlawrev-21502	233	46	of	of	ADP
inlawrev-21502	233	47	1993	1993	NUM
inlawrev-21502	233	48	,	,	PUNCT
inlawrev-21502	233	49	while	while	SCONJ
inlawrev-21502	233	50	independent	independent	ADJ
inlawrev-21502	233	51	contractors	contractor	NOUN
inlawrev-21502	233	52	are	be	AUX
inlawrev-21502	233	53	not	not	PART
inlawrev-21502	233	54	.	.	PUNCT
inlawrev-21502	234	1	laws	law	NOUN
inlawrev-21502	234	2	like	like	ADP
inlawrev-21502	234	3	these	these	PRON
inlawrev-21502	234	4	provide	provide	VERB
inlawrev-21502	234	5	employees	employee	NOUN
inlawrev-21502	234	6	protections	protection	NOUN
inlawrev-21502	234	7	that	that	PRON
inlawrev-21502	234	8	limit	limit	VERB
inlawrev-21502	234	9	the	the	DET
inlawrev-21502	234	10	hours	hour	NOUN
inlawrev-21502	234	11	they	they	PRON
inlawrev-21502	234	12	can82	can82	VERB
inlawrev-21502	234	13	work	work	NOUN
inlawrev-21502	234	14	,	,	PUNCT
inlawrev-21502	234	15	set	set	VERB
inlawrev-21502	234	16	minimum	minimum	ADJ
inlawrev-21502	234	17	wages	wage	NOUN
inlawrev-21502	234	18	they	they	PRON
inlawrev-21502	234	19	can	can	AUX
inlawrev-21502	234	20	be	be	AUX
inlawrev-21502	234	21	paid	pay	VERB
inlawrev-21502	234	22	,	,	PUNCT
inlawrev-21502	234	23	and	and	CCONJ
inlawrev-21502	234	24	set	set	VERB
inlawrev-21502	234	25	safety	safety	NOUN
inlawrev-21502	234	26	standards	standard	NOUN
inlawrev-21502	234	27	that	that	PRON
inlawrev-21502	234	28	must	must	AUX
inlawrev-21502	234	29	be	be	AUX
inlawrev-21502	234	30	met	meet	VERB
inlawrev-21502	234	31	.	.	PUNCT
inlawrev-21502	235	1	in	in	ADP
inlawrev-21502	235	2	the	the	DET
inlawrev-21502	235	3	workplace	workplace	NOUN
inlawrev-21502	235	4	safety	safety	NOUN
inlawrev-21502	235	5	context	context	NOUN
inlawrev-21502	235	6	,	,	PUNCT
inlawrev-21502	235	7	employers	employer	NOUN
inlawrev-21502	235	8	are	be	AUX
inlawrev-21502	235	9	“	"	PUNCT
inlawrev-21502	235	10	required	require	VERB
inlawrev-21502	235	11	to	to	PART
inlawrev-21502	235	12	comply	comply	VERB
inlawrev-21502	235	13	with83	with83	PROPN
inlawrev-21502	235	14	osha	osha	PROPN
inlawrev-21502	236	1	[	[	X
inlawrev-21502	236	2	occupational	occupational	ADJ
inlawrev-21502	236	3	safety	safety	NOUN
inlawrev-21502	236	4	and	and	CCONJ
inlawrev-21502	236	5	health	health	NOUN
inlawrev-21502	236	6	administration	administration	NOUN
inlawrev-21502	236	7	]	]	PUNCT
inlawrev-21502	236	8	regulations	regulation	NOUN
inlawrev-21502	236	9	to	to	PART
inlawrev-21502	236	10	protect	protect	VERB
inlawrev-21502	236	11	the	the	DET
inlawrev-21502	236	12	health	health	NOUN
inlawrev-21502	236	13	and	and	CCONJ
inlawrev-21502	236	14	safety	safety	NOUN
inlawrev-21502	236	15	of	of	ADP
inlawrev-21502	236	16	employees	employee	NOUN
inlawrev-21502	236	17	,	,	PUNCT
inlawrev-21502	236	18	but	but	CCONJ
inlawrev-21502	236	19	[	[	X
inlawrev-21502	236	20	are	be	AUX
inlawrev-21502	236	21	]	]	X
inlawrev-21502	236	22	exempt	exempt	ADJ
inlawrev-21502	236	23	from	from	ADP
inlawrev-21502	236	24	those	those	DET
inlawrev-21502	236	25	regulations	regulation	NOUN
inlawrev-21502	236	26	when	when	SCONJ
inlawrev-21502	236	27	independent	independent	ADJ
inlawrev-21502	236	28	contractors	contractor	NOUN
inlawrev-21502	236	29	are	be	AUX
inlawrev-21502	236	30	dealing	deal	VERB
inlawrev-21502	236	31	with	with	ADP
inlawrev-21502	236	32	the	the	DET
inlawrev-21502	236	33	same	same	ADJ
inlawrev-21502	236	34	hazardous	hazardous	ADJ
inlawrev-21502	236	35	materials	material	NOUN
inlawrev-21502	236	36	.	.	PUNCT
inlawrev-21502	237	1	”84	”84	NOUN
inlawrev-21502	237	2	competitors	competitor	NOUN
inlawrev-21502	237	3	are	be	AUX
inlawrev-21502	237	4	negatively	negatively	ADV
inlawrev-21502	237	5	affected	affect	VERB
inlawrev-21502	237	6	by	by	ADP
inlawrev-21502	237	7	misclassification	misclassification	NOUN
inlawrev-21502	237	8	due	due	ADP
inlawrev-21502	237	9	to	to	ADP
inlawrev-21502	237	10	the	the	DET
inlawrev-21502	237	11	unfair	unfair	ADJ
inlawrev-21502	237	12	marketplace	marketplace	NOUN
inlawrev-21502	237	13	advantage	advantage	NOUN
inlawrev-21502	237	14	it	it	PRON
inlawrev-21502	237	15	affords	afford	VERB
inlawrev-21502	237	16	employers	employer	NOUN
inlawrev-21502	237	17	who	who	PRON
inlawrev-21502	237	18	misclassify	misclassify	VERB
inlawrev-21502	237	19	.	.	PUNCT
inlawrev-21502	238	1	classifying85	classifying85	NOUN
inlawrev-21502	238	2	employees	employee	NOUN
inlawrev-21502	238	3	as	as	ADP
inlawrev-21502	238	4	independent	independent	ADJ
inlawrev-21502	238	5	contractors	contractor	NOUN
inlawrev-21502	238	6	allows	allow	VERB
inlawrev-21502	238	7	employers	employer	NOUN
inlawrev-21502	238	8	to	to	PART
inlawrev-21502	238	9	reduce	reduce	VERB
inlawrev-21502	238	10	their	their	PRON
inlawrev-21502	238	11	labor	labor	NOUN
inlawrev-21502	238	12	costs	cost	NOUN
inlawrev-21502	238	13	by	by	ADP
inlawrev-21502	238	14	as	as	ADV
inlawrev-21502	238	15	much	much	ADJ
inlawrev-21502	238	16	as	as	ADP
inlawrev-21502	238	17	ten	ten	NUM
inlawrev-21502	238	18	to	to	PART
inlawrev-21502	238	19	twenty	twenty	NUM
inlawrev-21502	238	20	percent	percent	NOUN
inlawrev-21502	238	21	.	.	PUNCT
inlawrev-21502	239	1	this	this	DET
inlawrev-21502	239	2	reduction	reduction	NOUN
inlawrev-21502	239	3	in	in	ADP
inlawrev-21502	239	4	labor	labor	NOUN
inlawrev-21502	239	5	costs	cost	NOUN
inlawrev-21502	239	6	allows86	allows86	X
inlawrev-21502	239	7	m	m	AUX
inlawrev-21502	239	8	isclassifying	isclassifye	VERB
inlawrev-21502	239	9	employers	employer	NOUN
inlawrev-21502	239	10	to	to	PART
inlawrev-21502	239	11	outprice	outprice	VERB
inlawrev-21502	239	12	their	their	PRON
inlawrev-21502	239	13	competitors	competitor	NOUN
inlawrev-21502	239	14	,	,	PUNCT
inlawrev-21502	239	15	effectively	effectively	ADV
inlawrev-21502	239	16	driving	drive	VERB
inlawrev-21502	239	17	competitors	competitor	NOUN
inlawrev-21502	239	18	out	out	ADP
inlawrev-21502	239	19	of	of	ADP
inlawrev-21502	239	20	the	the	DET
inlawrev-21502	239	21	m	m	NOUN
inlawrev-21502	239	22	arket	arket	NOUN
inlawrev-21502	239	23	.	.	PUNCT
inlawrev-21502	240	1	a	a	DET
inlawrev-21502	240	2	loss	loss	NOUN
inlawrev-21502	240	3	of	of	ADP
inlawrev-21502	240	4	competition	competition	NOUN
inlawrev-21502	240	5	is	be	AUX
inlawrev-21502	240	6	harmful	harmful	ADJ
inlawrev-21502	240	7	to	to	PART
inlawrev-21502	240	8	consumers87	consumers87	VERB
inlawrev-21502	240	9	and	and	CCONJ
inlawrev-21502	240	10	the	the	DET
inlawrev-21502	240	11	market	market	NOUN
inlawrev-21502	240	12	as	as	ADP
inlawrev-21502	240	13	a	a	DET
inlawrev-21502	240	14	whole	whole	NOUN
inlawrev-21502	240	15	.	.	PUNCT
inlawrev-21502	241	1	the	the	DET
inlawrev-21502	241	2	market	market	NOUN
inlawrev-21502	241	3	and	and	CCONJ
inlawrev-21502	241	4	society	society	NOUN
inlawrev-21502	241	5	are	be	AUX
inlawrev-21502	241	6	also	also	ADV
inlawrev-21502	241	7	harmed	harm	VERB
inlawrev-21502	241	8	by88	by88	PROPN
inlawrev-21502	241	9	misclassification	misclassification	NOUN
inlawrev-21502	241	10	because	because	SCONJ
inlawrev-21502	241	11	it	it	PRON
inlawrev-21502	241	12	allows	allow	VERB
inlawrev-21502	241	13	employers	employer	NOUN
inlawrev-21502	241	14	to	to	PART
inlawrev-21502	241	15	avoid	avoid	VERB
inlawrev-21502	241	16	vicarious	vicarious	ADJ
inlawrev-21502	241	17	liability	liability	NOUN
inlawrev-21502	241	18	for	for	ADP
inlawrev-21502	241	19	the	the	DET
inlawrev-21502	241	20	actions	action	NOUN
inlawrev-21502	241	21	of	of	ADP
inlawrev-21502	241	22	their	their	PRON
inlawrev-21502	241	23	employees	employee	NOUN
inlawrev-21502	241	24	.	.	PUNCT
inlawrev-21502	242	1	generally	generally	ADV
inlawrev-21502	242	2	,	,	PUNCT
inlawrev-21502	242	3	a	a	DET
inlawrev-21502	242	4	principal	principal	NOUN
inlawrev-21502	242	5	is	be	AUX
inlawrev-21502	242	6	not	not	PART
inlawrev-21502	242	7	liable	liable	ADJ
inlawrev-21502	242	8	for	for	ADP
inlawrev-21502	242	9	the	the	DET
inlawrev-21502	242	10	negligence89	negligence89	NOUN
inlawrev-21502	242	11	of	of	ADP
inlawrev-21502	242	12	an	an	DET
inlawrev-21502	242	13	independent	independent	ADJ
inlawrev-21502	242	14	contractor	contractor	NOUN
inlawrev-21502	242	15	,	,	PUNCT
inlawrev-21502	242	16	meaning	mean	VERB
inlawrev-21502	242	17	this	this	DET
inlawrev-21502	242	18	theory	theory	NOUN
inlawrev-21502	242	19	of	of	ADP
inlawrev-21502	242	20	vicarious	vicarious	ADJ
inlawrev-21502	242	21	liability	liability	NOUN
inlawrev-21502	242	22	is	be	AUX
inlawrev-21502	242	23	not	not	PART
inlawrev-21502	242	24	applicable	applicable	ADJ
inlawrev-21502	242	25	in	in	ADP
inlawrev-21502	242	26	a	a	DET
inlawrev-21502	242	27	m	m	NOUN
inlawrev-21502	242	28	isclassification	isclassification	NOUN
inlawrev-21502	242	29	setting	setting	NOUN
inlawrev-21502	242	30	.	.	PUNCT
inlawrev-21502	243	1	there	there	PRON
inlawrev-21502	243	2	are	be	VERB
inlawrev-21502	243	3	five	five	NUM
inlawrev-21502	243	4	exceptions	exception	NOUN
inlawrev-21502	243	5	to	to	ADP
inlawrev-21502	243	6	this	this	DET
inlawrev-21502	243	7	rule90	rule90	NOUN
inlawrev-21502	243	8	in	in	ADP
inlawrev-21502	243	9	indiana	indiana	PROPN
inlawrev-21502	243	10	:	:	PUNCT
inlawrev-21502	243	11	(	(	PUNCT
inlawrev-21502	243	12	1	1	X
inlawrev-21502	243	13	)	)	PUNCT
inlawrev-21502	243	14	where	where	SCONJ
inlawrev-21502	243	15	the	the	DET
inlawrev-21502	243	16	contract	contract	NOUN
inlawrev-21502	243	17	requires	require	VERB
inlawrev-21502	243	18	the	the	DET
inlawrev-21502	243	19	performance	performance	NOUN
inlawrev-21502	243	20	of	of	ADP
inlawrev-21502	243	21	intrinsically	intrinsically	ADV
inlawrev-21502	243	22	dangerous	dangerous	ADJ
inlawrev-21502	243	23	work	work	NOUN
inlawrev-21502	243	24	;	;	PUNCT
inlawrev-21502	243	25	(	(	PUNCT
inlawrev-21502	243	26	2	2	X
inlawrev-21502	243	27	)	)	PUNCT
inlawrev-21502	243	28	where	where	SCONJ
inlawrev-21502	243	29	the	the	DET
inlawrev-21502	243	30	principal	principal	NOUN
inlawrev-21502	243	31	is	be	AUX
inlawrev-21502	243	32	by	by	ADP
inlawrev-21502	243	33	law	law	NOUN
inlawrev-21502	243	34	or	or	CCONJ
inlawrev-21502	243	35	contract	contract	NOUN
inlawrev-21502	243	36	charged	charge	VERB
inlawrev-21502	243	37	with	with	ADP
inlawrev-21502	243	38	performing	perform	VERB
inlawrev-21502	243	39	the	the	DET
inlawrev-21502	243	40	specific	specific	ADJ
inlawrev-21502	243	41	duty	duty	NOUN
inlawrev-21502	243	42	;	;	PUNCT
inlawrev-21502	243	43	(	(	PUNCT
inlawrev-21502	243	44	3	3	X
inlawrev-21502	243	45	)	)	PUNCT
inlawrev-21502	243	46	where	where	SCONJ
inlawrev-21502	243	47	the	the	DET
inlawrev-21502	243	48	act	act	NOUN
inlawrev-21502	243	49	will	will	AUX
inlawrev-21502	243	50	create	create	VERB
inlawrev-21502	243	51	a	a	DET
inlawrev-21502	243	52	nuisance	nuisance	NOUN
inlawrev-21502	243	53	;	;	PUNCT
inlawrev-21502	243	54	(	(	PUNCT
inlawrev-21502	243	55	4	4	X
inlawrev-21502	243	56	)	)	PUNCT
inlawrev-21502	243	57	where	where	SCONJ
inlawrev-21502	243	58	the	the	DET
inlawrev-21502	243	59	act	act	NOUN
inlawrev-21502	243	60	to	to	PART
inlawrev-21502	243	61	be	be	AUX
inlawrev-21502	243	62	performed	perform	VERB
inlawrev-21502	243	63	will	will	AUX
inlawrev-21502	243	64	probably	probably	ADV
inlawrev-21502	243	65	cause	cause	VERB
inlawrev-21502	243	66	injury	injury	NOUN
inlawrev-21502	243	67	to	to	ADP
inlawrev-21502	243	68	others	other	NOUN
inlawrev-21502	243	69	unless	unless	SCONJ
inlawrev-21502	243	70	due	due	ADJ
inlawrev-21502	243	71	precaution	precaution	NOUN
inlawrev-21502	243	72	is	be	AUX
inlawrev-21502	243	73	taken	take	VERB
inlawrev-21502	243	74	;	;	PUNCT
inlawrev-21502	243	75	and	and	CCONJ
inlawrev-21502	243	76	80	80	NUM
inlawrev-21502	243	77	.	.	PUNCT
inlawrev-21502	244	1	i	i	PRON
inlawrev-21502	244	2	d.	d.	PROPN
inlawrev-21502	244	3	81	81	NUM
inlawrev-21502	244	4	.	.	PUNCT
inlawrev-21502	245	1	department	department	PROPN
inlawrev-21502	245	2	of	of	ADP
inlawrev-21502	245	3	professional	professional	PROPN
inlawrev-21502	245	4	employees	employee	NOUN
inlawrev-21502	245	5	afl	afl	PROPN
inlawrev-21502	245	6	-	-	PUNCT
inlawrev-21502	245	7	cio	cio	PROPN
inlawrev-21502	245	8	,	,	PUNCT
inlawrev-21502	245	9	misclassification	misclassification	NOUN
inlawrev-21502	245	10	of	of	ADP
inlawrev-21502	245	11	employees	employee	NOUN
inlawrev-21502	245	12	as	as	ADP
inlawrev-21502	245	13	independent	independent	ADJ
inlawrev-21502	245	14	contractors	contractor	NOUN
inlawrev-21502	245	15	,	,	PUNCT
inlawrev-21502	245	16	fact	fact	NOUN
inlawrev-21502	245	17	sheet	sheet	NOUN
inlawrev-21502	245	18	2014	2014	NUM
inlawrev-21502	245	19	,	,	PUNCT
inlawrev-21502	245	20	at	at	ADP
inlawrev-21502	245	21	2	2	NUM
inlawrev-21502	245	22	,	,	PUNCT
inlawrev-21502	245	23	(	(	PUNCT
inlawrev-21502	245	24	oct	oct	PROPN
inlawrev-21502	245	25	.	.	PROPN
inlawrev-21502	245	26	2014	2014	NUM
inlawrev-21502	245	27	)	)	PUNCT
inlawrev-21502	245	28	,	,	PUNCT
inlawrev-21502	245	29	http://dpeaflcio.org/wp-content/	http://dpeaflcio.org/wp-content/	PROPN
inlawrev-21502	245	30	uploads	upload	VERB
inlawrev-21502	245	31	/	/	SYM
inlawrev-21502	245	32	misclassification	misclassification	NOUN
inlawrev-21502	245	33	-	-	PUNCT
inlawrev-21502	245	34	of	of	ADP
inlawrev-21502	245	35	-	-	PUNCT
inlawrev-21502	245	36	employees-2014.pdf	employees-2014.pdf	NOUN
inlawrev-21502	245	37	[	[	X
inlawrev-21502	245	38	https://perma.cc/vsz8-7zl7	https://perma.cc/vsz8-7zl7	PROPN
inlawrev-21502	245	39	]	]	X
inlawrev-21502	245	40	.	.	PUNCT
inlawrev-21502	246	1	82	82	NUM
inlawrev-21502	246	2	.	.	PUNCT
inlawrev-21502	247	1	moran	moran	PROPN
inlawrev-21502	247	2	,	,	PUNCT
inlawrev-21502	247	3	supra	supra	PROPN
inlawrev-21502	247	4	note	note	PROPN
inlawrev-21502	247	5	21	21	NUM
inlawrev-21502	247	6	,	,	PUNCT
inlawrev-21502	247	7	at	at	ADP
inlawrev-21502	247	8	118	118	NUM
inlawrev-21502	247	9	-	-	SYM
inlawrev-21502	247	10	19	19	NUM
inlawrev-21502	247	11	.	.	NOUN
inlawrev-21502	247	12	83	83	NUM
inlawrev-21502	247	13	.	.	PUNCT
inlawrev-21502	248	1	i	i	PRON
inlawrev-21502	248	2	d.	d.	PROPN
inlawrev-21502	248	3	at	at	ADP
inlawrev-21502	248	4	122	122	NUM
inlawrev-21502	248	5	.	.	PUNCT
inlawrev-21502	248	6	84	84	NUM
inlawrev-21502	248	7	.	.	PUNCT
inlawrev-21502	249	1	i	i	PRON
inlawrev-21502	249	2	d.	d.	PROPN
inlawrev-21502	249	3	85	85	NUM
inlawrev-21502	249	4	.	.	PUNCT
inlawrev-21502	250	1	kelsay	kelsay	PROPN
inlawrev-21502	250	2	&	&	CCONJ
inlawrev-21502	250	3	sturgeon	sturgeon	PROPN
inlawrev-21502	250	4	,	,	PUNCT
inlawrev-21502	250	5	supra	supra	PROPN
inlawrev-21502	250	6	note	note	NOUN
inlawrev-21502	250	7	9	9	NUM
inlawrev-21502	250	8	,	,	PUNCT
inlawrev-21502	250	9	at	at	ADP
inlawrev-21502	250	10	15	15	NUM
inlawrev-21502	250	11	.	.	PUNCT
inlawrev-21502	250	12	86	86	NUM
inlawrev-21502	250	13	.	.	PUNCT
inlawrev-21502	251	1	i	i	PRON
inlawrev-21502	251	2	d.	d.	PROPN
inlawrev-21502	251	3	87	87	NUM
inlawrev-21502	251	4	.	.	PUNCT
inlawrev-21502	252	1	see	see	VERB
inlawrev-21502	252	2	i	i	PRON
inlawrev-21502	252	3	d.	d.	PROPN
inlawrev-21502	252	4	88	88	NUM
inlawrev-21502	252	5	.	.	PUNCT
inlawrev-21502	253	1	see	see	VERB
inlawrev-21502	253	2	i	i	PRON
inlawrev-21502	253	3	d.	d.	PROPN
inlawrev-21502	253	4	89	89	NUM
inlawrev-21502	253	5	.	.	PUNCT
inlawrev-21502	254	1	bauer	bauer	PROPN
inlawrev-21502	254	2	,	,	PUNCT
inlawrev-21502	254	3	supra	supra	PROPN
inlawrev-21502	254	4	note	note	PROPN
inlawrev-21502	254	5	32	32	NUM
inlawrev-21502	254	6	,	,	PUNCT
inlawrev-21502	254	7	at	at	ADP
inlawrev-21502	254	8	141	141	NUM
inlawrev-21502	254	9	.	.	PUNCT
inlawrev-21502	254	10	90	90	NUM
inlawrev-21502	254	11	.	.	PUNCT
inlawrev-21502	254	12	walker	walker	PROPN
inlawrev-21502	255	1	v.	v.	PROPN
inlawrev-21502	255	2	martin	martin	PROPN
inlawrev-21502	255	3	,	,	PUNCT
inlawrev-21502	255	4	887	887	NUM
inlawrev-21502	255	5	n.e.2d	n.e.2d	NOUN
inlawrev-21502	255	6	125	125	NUM
inlawrev-21502	255	7	,	,	PUNCT
inlawrev-21502	255	8	134	134	NUM
inlawrev-21502	255	9	(	(	PUNCT
inlawrev-21502	255	10	ind	ind	NOUN
inlawrev-21502	255	11	.	.	PUNCT
inlawrev-21502	256	1	ct	ct	PROPN
inlawrev-21502	256	2	.	.	PUNCT
inlawrev-21502	257	1	app	app	PROPN
inlawrev-21502	257	2	.	.	PROPN
inlawrev-21502	257	3	2008	2008	NUM
inlawrev-21502	257	4	)	)	PUNCT
inlawrev-21502	257	5	.	.	PUNCT
inlawrev-21502	258	1	682	682	NUM
inlawrev-21502	258	2	indiana	indiana	PROPN
inlawrev-21502	258	3	law	law	PROPN
inlawrev-21502	258	4	review	review	NOUN
inlawrev-21502	258	5	[	[	X
inlawrev-21502	258	6	vol	vol	NOUN
inlawrev-21502	258	7	.	.	PUNCT
inlawrev-21502	259	1	50:673	50:673	PROPN
inlawrev-21502	259	2	(	(	PUNCT
inlawrev-21502	259	3	5	5	NUM
inlawrev-21502	259	4	)	)	PUNCT
inlawrev-21502	259	5	where	where	SCONJ
inlawrev-21502	259	6	the	the	DET
inlawrev-21502	259	7	act	act	NOUN
inlawrev-21502	259	8	to	to	PART
inlawrev-21502	259	9	be	be	AUX
inlawrev-21502	259	10	performed	perform	VERB
inlawrev-21502	259	11	is	be	AUX
inlawrev-21502	259	12	illegal.91	illegal.91	NOUN
inlawrev-21502	259	13	these	these	DET
inlawrev-21502	259	14	exceptions	exception	NOUN
inlawrev-21502	259	15	are	be	AUX
inlawrev-21502	259	16	rarely	rarely	ADV
inlawrev-21502	259	17	utilized	utilize	VERB
inlawrev-21502	259	18	,	,	PUNCT
inlawrev-21502	259	19	however	however	ADV
inlawrev-21502	259	20	,	,	PUNCT
inlawrev-21502	259	21	as	as	SCONJ
inlawrev-21502	259	22	can	can	AUX
inlawrev-21502	259	23	be	be	AUX
inlawrev-21502	259	24	seen	see	VERB
inlawrev-21502	259	25	in	in	ADP
inlawrev-21502	259	26	walker	walker	PROPN
inlawrev-21502	259	27	v.	v.	PROPN
inlawrev-21502	259	28	m	m	PROPN
inlawrev-21502	259	29	artin	artin	PROPN
inlawrev-21502	259	30	.	.	PUNCT
inlawrev-21502	260	1	society	society	NOUN
inlawrev-21502	260	2	as	as	ADP
inlawrev-21502	260	3	a	a	DET
inlawrev-21502	260	4	whole	whole	ADJ
inlawrev-21502	260	5	suffers	suffer	NOUN
inlawrev-21502	260	6	when	when	SCONJ
inlawrev-21502	260	7	employers	employer	NOUN
inlawrev-21502	260	8	are	be	AUX
inlawrev-21502	260	9	not	not	PART
inlawrev-21502	260	10	held	hold	VERB
inlawrev-21502	260	11	liable	liable	ADJ
inlawrev-21502	260	12	for	for	ADP
inlawrev-21502	260	13	the92	the92	PROPN
inlawrev-21502	260	14	negligent	negligent	ADJ
inlawrev-21502	260	15	actions	action	NOUN
inlawrev-21502	260	16	of	of	ADP
inlawrev-21502	260	17	their	their	PRON
inlawrev-21502	260	18	employees	employee	NOUN
inlawrev-21502	260	19	,	,	PUNCT
inlawrev-21502	260	20	especially	especially	ADV
inlawrev-21502	260	21	when	when	SCONJ
inlawrev-21502	260	22	those	those	DET
inlawrev-21502	260	23	actions	action	NOUN
inlawrev-21502	260	24	result	result	VERB
inlawrev-21502	260	25	in	in	ADP
inlawrev-21502	260	26	serious	serious	ADJ
inlawrev-21502	260	27	harm	harm	NOUN
inlawrev-21502	260	28	to	to	ADP
inlawrev-21502	260	29	the	the	DET
inlawrev-21502	260	30	public	public	NOUN
inlawrev-21502	260	31	.	.	PUNCT
inlawrev-21502	261	1	state	state	NOUN
inlawrev-21502	261	2	and	and	CCONJ
inlawrev-21502	261	3	federal	federal	ADJ
inlawrev-21502	261	4	governments	government	NOUN
inlawrev-21502	261	5	lose	lose	VERB
inlawrev-21502	261	6	out	out	ADP
inlawrev-21502	261	7	on	on	ADP
inlawrev-21502	261	8	significant	significant	ADJ
inlawrev-21502	261	9	sources	source	NOUN
inlawrev-21502	261	10	of	of	ADP
inlawrev-21502	261	11	revenue	revenue	NOUN
inlawrev-21502	261	12	from	from	ADP
inlawrev-21502	261	13	the	the	DET
inlawrev-21502	261	14	collection	collection	NOUN
inlawrev-21502	261	15	of	of	ADP
inlawrev-21502	261	16	taxes	taxis	NOUN
inlawrev-21502	261	17	that	that	PRON
inlawrev-21502	261	18	are	be	AUX
inlawrev-21502	261	19	typically	typically	ADV
inlawrev-21502	261	20	paid	pay	VERB
inlawrev-21502	261	21	by	by	ADP
inlawrev-21502	261	22	employers	employer	NOUN
inlawrev-21502	261	23	in	in	ADP
inlawrev-21502	261	24	an	an	DET
inlawrev-21502	261	25	employeremployee	employeremployee	NOUN
inlawrev-21502	261	26	relationship	relationship	NOUN
inlawrev-21502	261	27	.	.	PUNCT
inlawrev-21502	262	1	this	this	DET
inlawrev-21502	262	2	loss	loss	NOUN
inlawrev-21502	262	3	in	in	ADP
inlawrev-21502	262	4	government	government	NOUN
inlawrev-21502	262	5	revenue	revenue	NOUN
inlawrev-21502	262	6	includes	include	VERB
inlawrev-21502	262	7	a	a	DET
inlawrev-21502	262	8	decreased93	decreased93	NOUN
inlawrev-21502	262	9	collection	collection	NOUN
inlawrev-21502	262	10	of	of	ADP
inlawrev-21502	262	11	social	social	ADJ
inlawrev-21502	262	12	security	security	NOUN
inlawrev-21502	262	13	and	and	CCONJ
inlawrev-21502	262	14	m	m	PROPN
inlawrev-21502	262	15	edicare	edicare	NOUN
inlawrev-21502	262	16	taxes	taxis	NOUN
inlawrev-21502	262	17	,	,	PUNCT
inlawrev-21502	262	18	income	income	NOUN
inlawrev-21502	262	19	taxes	taxis	NOUN
inlawrev-21502	262	20	,	,	PUNCT
inlawrev-21502	262	21	unemployment	unemployment	NOUN
inlawrev-21502	262	22	insurance	insurance	NOUN
inlawrev-21502	262	23	,	,	PUNCT
inlawrev-21502	262	24	workers	worker	NOUN
inlawrev-21502	262	25	'	'	PART
inlawrev-21502	262	26	compensation	compensation	NOUN
inlawrev-21502	262	27	,	,	PUNCT
inlawrev-21502	262	28	and	and	CCONJ
inlawrev-21502	262	29	pension	pension	NOUN
inlawrev-21502	262	30	and	and	CCONJ
inlawrev-21502	262	31	health	health	NOUN
inlawrev-21502	262	32	benefits	benefit	NOUN
inlawrev-21502	262	33	.	.	PUNCT
inlawrev-21502	263	1	these	these	DET
inlawrev-21502	263	2	costs94	costs94	NOUN
inlawrev-21502	263	3	are	be	AUX
inlawrev-21502	263	4	shifted	shift	VERB
inlawrev-21502	263	5	to	to	ADP
inlawrev-21502	263	6	the	the	DET
inlawrev-21502	263	7	individual	individual	ADJ
inlawrev-21502	263	8	worker	worker	NOUN
inlawrev-21502	263	9	,	,	PUNCT
inlawrev-21502	263	10	who	who	PRON
inlawrev-21502	263	11	is	be	AUX
inlawrev-21502	263	12	unlikely	unlikely	ADJ
inlawrev-21502	263	13	to	to	PART
inlawrev-21502	263	14	fully	fully	ADV
inlawrev-21502	263	15	claim	claim	VERB
inlawrev-21502	263	16	or	or	CCONJ
inlawrev-21502	263	17	pay	pay	VERB
inlawrev-21502	263	18	income	income	NOUN
inlawrev-21502	263	19	and	and	CCONJ
inlawrev-21502	263	20	other	other	ADJ
inlawrev-21502	263	21	taxes	taxis	NOUN
inlawrev-21502	263	22	.	.	PUNCT
inlawrev-21502	264	1	federal	federal	ADJ
inlawrev-21502	264	2	and	and	CCONJ
inlawrev-21502	264	3	state	state	NOUN
inlawrev-21502	264	4	governments	government	NOUN
inlawrev-21502	264	5	lose	lose	VERB
inlawrev-21502	264	6	billions	billion	NOUN
inlawrev-21502	264	7	of	of	ADP
inlawrev-21502	264	8	dollars	dollar	NOUN
inlawrev-21502	264	9	in	in	ADP
inlawrev-21502	264	10	tax95	tax95	PROPN
inlawrev-21502	264	11	revenue	revenue	NOUN
inlawrev-21502	264	12	due	due	ADP
inlawrev-21502	264	13	to	to	ADP
inlawrev-21502	264	14	the	the	DET
inlawrev-21502	264	15	underreporting	underreporting	NOUN
inlawrev-21502	264	16	by	by	ADP
inlawrev-21502	264	17	independent	independent	ADJ
inlawrev-21502	264	18	contractors	contractor	NOUN
inlawrev-21502	264	19	.	.	PUNCT
inlawrev-21502	265	1	96	96	NUM
inlawrev-21502	265	2	c.	c.	NOUN
inlawrev-21502	265	3	why	why	SCONJ
inlawrev-21502	265	4	are	be	AUX
inlawrev-21502	265	5	employers	employer	NOUN
inlawrev-21502	265	6	m	m	AUX
inlawrev-21502	265	7	isclassifying	isclassifye	VERB
inlawrev-21502	265	8	?	?	PUNCT
inlawrev-21502	266	1	there	there	PRON
inlawrev-21502	266	2	are	be	VERB
inlawrev-21502	266	3	a	a	DET
inlawrev-21502	266	4	number	number	NOUN
inlawrev-21502	266	5	of	of	ADP
inlawrev-21502	266	6	explanations	explanation	NOUN
inlawrev-21502	266	7	for	for	ADP
inlawrev-21502	266	8	why	why	SCONJ
inlawrev-21502	266	9	employers	employer	NOUN
inlawrev-21502	266	10	misclassify	misclassify	VERB
inlawrev-21502	266	11	their	their	PRON
inlawrev-21502	266	12	employees	employee	NOUN
inlawrev-21502	266	13	as	as	ADP
inlawrev-21502	266	14	independent	independent	ADJ
inlawrev-21502	266	15	contractors	contractor	NOUN
inlawrev-21502	266	16	so	so	ADV
inlawrev-21502	266	17	frequently	frequently	ADV
inlawrev-21502	266	18	.	.	PUNCT
inlawrev-21502	267	1	some	some	PRON
inlawrev-21502	267	2	of	of	ADP
inlawrev-21502	267	3	the	the	DET
inlawrev-21502	267	4	misclassification	misclassification	NOUN
inlawrev-21502	267	5	is	be	AUX
inlawrev-21502	267	6	due	due	ADJ
inlawrev-21502	267	7	to	to	ADP
inlawrev-21502	267	8	good	good	ADJ
inlawrev-21502	267	9	faith	faith	NOUN
inlawrev-21502	267	10	misapplication	misapplication	NOUN
inlawrev-21502	267	11	of	of	ADP
inlawrev-21502	267	12	the	the	DET
inlawrev-21502	267	13	complex	complex	ADJ
inlawrev-21502	267	14	and	and	CCONJ
inlawrev-21502	267	15	numerous	numerous	ADJ
inlawrev-21502	267	16	tests	test	NOUN
inlawrev-21502	267	17	that	that	PRON
inlawrev-21502	267	18	govern	govern	VERB
inlawrev-21502	267	19	employee	employee	NOUN
inlawrev-21502	267	20	classification	classification	NOUN
inlawrev-21502	267	21	.	.	PUNCT
inlawrev-21502	268	1	unfortunately	unfortunately	ADV
inlawrev-21502	268	2	,	,	PUNCT
inlawrev-21502	268	3	much97	much97	NOUN
inlawrev-21502	268	4	misclassification	misclassification	NOUN
inlawrev-21502	268	5	is	be	AUX
inlawrev-21502	268	6	intentional	intentional	ADJ
inlawrev-21502	268	7	.	.	PUNCT
inlawrev-21502	269	1	one	one	NUM
inlawrev-21502	269	2	of	of	ADP
inlawrev-21502	269	3	the	the	DET
inlawrev-21502	269	4	largest	large	ADJ
inlawrev-21502	269	5	reasons	reason	NOUN
inlawrev-21502	269	6	employers	employer	NOUN
inlawrev-21502	269	7	misclassify98	misclassify98	VERB
inlawrev-21502	269	8	workers	worker	NOUN
inlawrev-21502	269	9	is	be	AUX
inlawrev-21502	269	10	to	to	PART
inlawrev-21502	269	11	avoid	avoid	VERB
inlawrev-21502	269	12	paying	pay	VERB
inlawrev-21502	269	13	social	social	ADJ
inlawrev-21502	269	14	security	security	NOUN
inlawrev-21502	269	15	and	and	CCONJ
inlawrev-21502	269	16	unemployment	unemployment	NOUN
inlawrev-21502	269	17	insurance	insurance	NOUN
inlawrev-21502	269	18	taxes	taxis	NOUN
inlawrev-21502	269	19	for	for	ADP
inlawrev-21502	269	20	workers	worker	NOUN
inlawrev-21502	269	21	.	.	PUNCT
inlawrev-21502	270	1	the	the	DET
inlawrev-21502	270	2	savings	saving	NOUN
inlawrev-21502	270	3	from	from	ADP
inlawrev-21502	270	4	avoiding	avoid	VERB
inlawrev-21502	270	5	these	these	DET
inlawrev-21502	270	6	taxes	taxis	NOUN
inlawrev-21502	270	7	,	,	PUNCT
inlawrev-21502	270	8	along	along	ADP
inlawrev-21502	270	9	with	with	ADP
inlawrev-21502	270	10	m	m	PROPN
inlawrev-21502	270	11	edicare	edicare	NOUN
inlawrev-21502	270	12	taxes,99	taxes,99	NOUN
inlawrev-21502	270	13	reduces	reduce	VERB
inlawrev-21502	270	14	employers	employer	NOUN
inlawrev-21502	270	15	’	’	PART
inlawrev-21502	270	16	labor	labor	NOUN
inlawrev-21502	270	17	costs	cost	NOUN
inlawrev-21502	270	18	by	by	ADP
inlawrev-21502	270	19	as	as	ADV
inlawrev-21502	270	20	much	much	ADJ
inlawrev-21502	270	21	as	as	ADP
inlawrev-21502	270	22	twenty	twenty	NUM
inlawrev-21502	270	23	to	to	PART
inlawrev-21502	270	24	forty	forty	NUM
inlawrev-21502	270	25	percent	percent	NOUN
inlawrev-21502	270	26	.	.	PUNCT
inlawrev-21502	271	1	these100	these100	PROPN
inlawrev-21502	271	2	savings	saving	NOUN
inlawrev-21502	271	3	average	average	ADJ
inlawrev-21502	271	4	$	$	SYM
inlawrev-21502	271	5	3,710	3,710	NUM
inlawrev-21502	271	6	for	for	ADP
inlawrev-21502	271	7	an	an	DET
inlawrev-21502	271	8	employee	employee	NOUN
inlawrev-21502	271	9	earning	earn	VERB
inlawrev-21502	271	10	$	$	SYM
inlawrev-21502	271	11	43,007	43,007	NUM
inlawrev-21502	271	12	annually	annually	ADV
inlawrev-21502	271	13	.	.	PUNCT
inlawrev-21502	272	1	101	101	NUM
inlawrev-21502	272	2	another	another	DET
inlawrev-21502	272	3	reason	reason	NOUN
inlawrev-21502	272	4	employers	employer	NOUN
inlawrev-21502	272	5	misclassify	misclassify	VERB
inlawrev-21502	272	6	is	be	AUX
inlawrev-21502	272	7	due	due	ADJ
inlawrev-21502	272	8	to	to	ADP
inlawrev-21502	272	9	the	the	DET
inlawrev-21502	272	10	employment	employment	NOUN
inlawrev-21502	272	11	protections	protection	NOUN
inlawrev-21502	272	12	they	they	PRON
inlawrev-21502	272	13	are	be	AUX
inlawrev-21502	272	14	not	not	PART
inlawrev-21502	272	15	required	require	VERB
inlawrev-21502	272	16	to	to	PART
inlawrev-21502	272	17	provide	provide	VERB
inlawrev-21502	272	18	their	their	PRON
inlawrev-21502	272	19	employees	employee	NOUN
inlawrev-21502	272	20	,	,	PUNCT
inlawrev-21502	272	21	which	which	PRON
inlawrev-21502	272	22	in	in	ADP
inlawrev-21502	272	23	turn	turn	NOUN
inlawrev-21502	272	24	leads	lead	VERB
inlawrev-21502	272	25	to	to	ADP
inlawrev-21502	272	26	further	further	ADJ
inlawrev-21502	272	27	savings	saving	NOUN
inlawrev-21502	272	28	on	on	ADP
inlawrev-21502	272	29	labor	labor	NOUN
inlawrev-21502	272	30	costs	cost	NOUN
inlawrev-21502	272	31	.	.	PUNCT
inlawrev-21502	273	1	independent	independent	ADJ
inlawrev-21502	273	2	contractors	contractor	NOUN
inlawrev-21502	273	3	are	be	AUX
inlawrev-21502	273	4	not	not	PART
inlawrev-21502	273	5	entitled	entitle	VERB
inlawrev-21502	273	6	to	to	ADP
inlawrev-21502	273	7	fundamental102	fundamental102	PROPN
inlawrev-21502	273	8	workforce	workforce	VERB
inlawrev-21502	273	9	protection	protection	NOUN
inlawrev-21502	273	10	laws	law	NOUN
inlawrev-21502	273	11	like	like	ADP
inlawrev-21502	273	12	the	the	DET
inlawrev-21502	273	13	flsa	flsa	NOUN
inlawrev-21502	273	14	,	,	PUNCT
inlawrev-21502	273	15	the	the	DET
inlawrev-21502	273	16	a	a	DET
inlawrev-21502	273	17	mericans	merican	NOUN
inlawrev-21502	273	18	with	with	ADP
inlawrev-21502	273	19	d	d	PROPN
inlawrev-21502	273	20	isabilities	isabilitie	NOUN
inlawrev-21502	273	21	act	act	NOUN
inlawrev-21502	273	22	of	of	ADP
inlawrev-21502	273	23	91	91	NUM
inlawrev-21502	273	24	.	.	PUNCT
inlawrev-21502	274	1	i	i	PRON
inlawrev-21502	274	2	d.	d.	PROPN
inlawrev-21502	274	3	92	92	NUM
inlawrev-21502	274	4	.	.	PUNCT
inlawrev-21502	275	1	i	i	PRON
inlawrev-21502	275	2	d.	d.	PROPN
inlawrev-21502	275	3	at	at	ADP
inlawrev-21502	275	4	125	125	NUM
inlawrev-21502	275	5	.	.	PUNCT
inlawrev-21502	276	1	in	in	ADP
inlawrev-21502	276	2	walker	walker	PROPN
inlawrev-21502	276	3	v.	v.	PROPN
inlawrev-21502	276	4	martin	martin	PROPN
inlawrev-21502	276	5	,	,	PUNCT
inlawrev-21502	276	6	a	a	DET
inlawrev-21502	276	7	timber	timber	NOUN
inlawrev-21502	276	8	delivery	delivery	NOUN
inlawrev-21502	276	9	driver	driver	NOUN
inlawrev-21502	276	10	was	be	AUX
inlawrev-21502	276	11	found	find	VERB
inlawrev-21502	276	12	to	to	PART
inlawrev-21502	276	13	be	be	AUX
inlawrev-21502	276	14	an	an	DET
inlawrev-21502	276	15	independent	independent	ADJ
inlawrev-21502	276	16	contractor	contractor	NOUN
inlawrev-21502	276	17	after	after	SCONJ
inlawrev-21502	276	18	he	he	PRON
inlawrev-21502	276	19	was	be	AUX
inlawrev-21502	276	20	involved	involve	VERB
inlawrev-21502	276	21	in	in	ADP
inlawrev-21502	276	22	a	a	DET
inlawrev-21502	276	23	car	car	NOUN
inlawrev-21502	276	24	accident	accident	NOUN
inlawrev-21502	276	25	that	that	PRON
inlawrev-21502	276	26	killed	kill	VERB
inlawrev-21502	276	27	an	an	DET
inlawrev-21502	276	28	automobile	automobile	NOUN
inlawrev-21502	276	29	passenger	passenger	NOUN
inlawrev-21502	276	30	.	.	PUNCT
inlawrev-21502	277	1	i	i	PRON
inlawrev-21502	277	2	d.	d.	PROPN
inlawrev-21502	277	3	at	at	ADP
inlawrev-21502	277	4	134	134	NUM
inlawrev-21502	277	5	.	.	PUNCT
inlawrev-21502	278	1	none	none	NOUN
inlawrev-21502	278	2	of	of	ADP
inlawrev-21502	278	3	the	the	DET
inlawrev-21502	278	4	five	five	NUM
inlawrev-21502	278	5	exceptions	exception	NOUN
inlawrev-21502	278	6	applied	apply	VERB
inlawrev-21502	278	7	,	,	PUNCT
inlawrev-21502	278	8	meaning	mean	VERB
inlawrev-21502	278	9	the	the	DET
inlawrev-21502	278	10	employer	employer	NOUN
inlawrev-21502	278	11	was	be	AUX
inlawrev-21502	278	12	not	not	PART
inlawrev-21502	278	13	held	hold	VERB
inlawrev-21502	278	14	liable	liable	ADJ
inlawrev-21502	278	15	for	for	ADP
inlawrev-21502	278	16	the	the	DET
inlawrev-21502	278	17	delivery	delivery	NOUN
inlawrev-21502	278	18	driver	driver	NOUN
inlawrev-21502	278	19	’s	’s	PART
inlawrev-21502	278	20	actions	action	NOUN
inlawrev-21502	278	21	.	.	PUNCT
inlawrev-21502	279	1	i	i	PRON
inlawrev-21502	279	2	d.	d.	PROPN
inlawrev-21502	279	3	at	at	ADP
inlawrev-21502	279	4	137	137	NUM
inlawrev-21502	279	5	-	-	SYM
inlawrev-21502	279	6	38	38	NUM
inlawrev-21502	279	7	.	.	PUNCT
inlawrev-21502	280	1	93	93	NUM
inlawrev-21502	280	2	.	.	PUNCT
inlawrev-21502	281	1	see	see	VERB
inlawrev-21502	281	2	kelsay	kelsay	PROPN
inlawrev-21502	281	3	&	&	CCONJ
inlawrev-21502	281	4	sturgeon	sturgeon	PROPN
inlawrev-21502	281	5	,	,	PUNCT
inlawrev-21502	281	6	supra	supra	PROPN
inlawrev-21502	281	7	note	note	NOUN
inlawrev-21502	281	8	9	9	NUM
inlawrev-21502	281	9	,	,	PUNCT
inlawrev-21502	281	10	at	at	ADP
inlawrev-21502	281	11	9	9	NUM
inlawrev-21502	281	12	.	.	NOUN
inlawrev-21502	281	13	94	94	NUM
inlawrev-21502	281	14	.	.	PUNCT
inlawrev-21502	282	1	i	i	PRON
inlawrev-21502	282	2	d.	d.	PROPN
inlawrev-21502	282	3	at	at	ADP
inlawrev-21502	282	4	3	3	NUM
inlawrev-21502	282	5	.	.	NOUN
inlawrev-21502	282	6	95	95	NUM
inlawrev-21502	282	7	.	.	PUNCT
inlawrev-21502	283	1	i	i	PRON
inlawrev-21502	283	2	d.	d.	PROPN
inlawrev-21502	283	3	96	96	NUM
inlawrev-21502	283	4	.	.	PUNCT
inlawrev-21502	284	1	bauer	bauer	PROPN
inlawrev-21502	284	2	,	,	PUNCT
inlawrev-21502	284	3	supra	supra	PROPN
inlawrev-21502	284	4	note	note	PROPN
inlawrev-21502	284	5	32	32	NUM
inlawrev-21502	284	6	,	,	PUNCT
inlawrev-21502	284	7	at	at	ADP
inlawrev-21502	284	8	140	140	NUM
inlawrev-21502	284	9	.	.	PUNCT
inlawrev-21502	284	10	97	97	NUM
inlawrev-21502	284	11	.	.	PUNCT
inlawrev-21502	285	1	i	i	PRON
inlawrev-21502	285	2	d.	d.	PROPN
inlawrev-21502	285	3	at	at	ADP
inlawrev-21502	285	4	141	141	NUM
inlawrev-21502	285	5	.	.	PUNCT
inlawrev-21502	286	1	98	98	NUM
inlawrev-21502	286	2	.	.	PUNCT
inlawrev-21502	287	1	i	i	PRON
inlawrev-21502	287	2	d.	d.	PROPN
inlawrev-21502	287	3	99	99	NUM
inlawrev-21502	287	4	.	.	PUNCT
inlawrev-21502	288	1	department	department	PROPN
inlawrev-21502	288	2	of	of	ADP
inlawrev-21502	288	3	professional	professional	PROPN
inlawrev-21502	288	4	employees	employee	NOUN
inlawrev-21502	288	5	afl	afl	PROPN
inlawrev-21502	288	6	-	-	PUNCT
inlawrev-21502	288	7	cio	cio	PROPN
inlawrev-21502	288	8	,	,	PUNCT
inlawrev-21502	288	9	supra	supra	PROPN
inlawrev-21502	288	10	note	note	NOUN
inlawrev-21502	288	11	81	81	NUM
inlawrev-21502	288	12	.	.	NOUN
inlawrev-21502	288	13	100	100	NUM
inlawrev-21502	288	14	.	.	PUNCT
inlawrev-21502	289	1	i	i	PRON
inlawrev-21502	289	2	d.	d.	PROPN
inlawrev-21502	289	3	101	101	NUM
inlawrev-21502	289	4	.	.	PUNCT
inlawrev-21502	290	1	i	i	PRON
inlawrev-21502	290	2	d.	d.	PROPN
inlawrev-21502	290	3	102	102	NUM
inlawrev-21502	290	4	.	.	PUNCT
inlawrev-21502	291	1	u.s	u.s	PROPN
inlawrev-21502	291	2	.	.	PROPN
inlawrev-21502	291	3	gov’t	gov’t	PROPN
inlawrev-21502	291	4	accountability	accountability	NOUN
inlawrev-21502	291	5	office	office	NOUN
inlawrev-21502	291	6	,	,	PUNCT
inlawrev-21502	291	7	supra	supra	PROPN
inlawrev-21502	291	8	note	note	NOUN
inlawrev-21502	291	9	8	8	NUM
inlawrev-21502	291	10	.	.	NOUN
inlawrev-21502	291	11	2017	2017	NUM
inlawrev-21502	291	12	]	]	PUNCT
inlawrev-21502	291	13	a	a	DET
inlawrev-21502	291	14	state	state	NOUN
inlawrev-21502	291	15	legislative	legislative	ADJ
inlawrev-21502	291	16	solution	solution	NOUN
inlawrev-21502	291	17	683	683	NUM
inlawrev-21502	291	18	1990	1990	NUM
inlawrev-21502	291	19	,	,	PUNCT
inlawrev-21502	291	20	the	the	DET
inlawrev-21502	291	21	age	age	NOUN
inlawrev-21502	291	22	discrimination	discrimination	NOUN
inlawrev-21502	291	23	in	in	ADP
inlawrev-21502	291	24	employment	employment	NOUN
inlawrev-21502	291	25	act	act	NOUN
inlawrev-21502	291	26	of	of	ADP
inlawrev-21502	291	27	1967	1967	NUM
inlawrev-21502	291	28	,	,	PUNCT
inlawrev-21502	291	29	and	and	CCONJ
inlawrev-21502	291	30	the	the	DET
inlawrev-21502	291	31	family	family	NOUN
inlawrev-21502	291	32	and	and	CCONJ
inlawrev-21502	291	33	m	m	PROPN
inlawrev-21502	291	34	edical	edical	ADJ
inlawrev-21502	291	35	leave	leave	PROPN
inlawrev-21502	291	36	act	act	NOUN
inlawrev-21502	291	37	of	of	ADP
inlawrev-21502	291	38	1993	1993	NUM
inlawrev-21502	291	39	.	.	PUNCT
inlawrev-21502	292	1	by	by	ADP
inlawrev-21502	292	2	ignoring	ignore	VERB
inlawrev-21502	292	3	these	these	DET
inlawrev-21502	292	4	laws	law	NOUN
inlawrev-21502	292	5	,	,	PUNCT
inlawrev-21502	292	6	employers	employer	NOUN
inlawrev-21502	292	7	do	do	AUX
inlawrev-21502	292	8	not	not	PART
inlawrev-21502	292	9	have	have	VERB
inlawrev-21502	292	10	to103	to103	NOUN
inlawrev-21502	292	11	abide	abide	NOUN
inlawrev-21502	292	12	by	by	ADP
inlawrev-21502	292	13	minimum	minimum	NOUN
inlawrev-21502	292	14	wage	wage	NOUN
inlawrev-21502	292	15	requirements	requirement	NOUN
inlawrev-21502	292	16	,	,	PUNCT
inlawrev-21502	292	17	overtime	overtime	NOUN
inlawrev-21502	292	18	requirements	requirement	NOUN
inlawrev-21502	292	19	,	,	PUNCT
inlawrev-21502	292	20	and	and	CCONJ
inlawrev-21502	292	21	occupational	occupational	ADJ
inlawrev-21502	292	22	safety	safety	NOUN
inlawrev-21502	292	23	and	and	CCONJ
inlawrev-21502	292	24	health	health	PROPN
inlawrev-21502	292	25	administration	administration	NOUN
inlawrev-21502	292	26	(	(	PUNCT
inlawrev-21502	292	27	“	"	PUNCT
inlawrev-21502	292	28	osha	osha	PROPN
inlawrev-21502	292	29	”	"	PUNCT
inlawrev-21502	292	30	)	)	PUNCT
inlawrev-21502	292	31	standards	standard	NOUN
inlawrev-21502	292	32	.	.	PUNCT
inlawrev-21502	293	1	human	human	ADJ
inlawrev-21502	293	2	rights	right	NOUN
inlawrev-21502	293	3	and	and	CCONJ
inlawrev-21502	293	4	anti-104	anti-104	NOUN
inlawrev-21502	293	5	discrimination	discrimination	NOUN
inlawrev-21502	293	6	protections	protection	NOUN
inlawrev-21502	293	7	are	be	AUX
inlawrev-21502	293	8	also	also	ADV
inlawrev-21502	293	9	included	include	VERB
inlawrev-21502	293	10	within	within	ADP
inlawrev-21502	293	11	the	the	DET
inlawrev-21502	293	12	labor	labor	NOUN
inlawrev-21502	293	13	laws	law	NOUN
inlawrev-21502	293	14	.	.	PUNCT
inlawrev-21502	294	1	employers105	employers105	PROPN
inlawrev-21502	294	2	are	be	AUX
inlawrev-21502	294	3	free	free	ADJ
inlawrev-21502	294	4	from	from	ADP
inlawrev-21502	294	5	abiding	abide	VERB
inlawrev-21502	294	6	by	by	ADP
inlawrev-21502	294	7	laws	law	NOUN
inlawrev-21502	294	8	enforced	enforce	VERB
inlawrev-21502	294	9	by	by	ADP
inlawrev-21502	294	10	the	the	DET
inlawrev-21502	294	11	equal	equal	ADJ
inlawrev-21502	294	12	employment	employment	NOUN
inlawrev-21502	294	13	o	o	PROPN
inlawrev-21502	294	14	pportunity	pportunity	NOUN
inlawrev-21502	294	15	commission	commission	PROPN
inlawrev-21502	294	16	,	,	PUNCT
inlawrev-21502	294	17	which	which	PRON
inlawrev-21502	294	18	protects	protect	VERB
inlawrev-21502	294	19	the	the	DET
inlawrev-21502	294	20	civil	civil	ADJ
inlawrev-21502	294	21	rights	right	NOUN
inlawrev-21502	294	22	of	of	ADP
inlawrev-21502	294	23	employees	employee	NOUN
inlawrev-21502	294	24	by	by	ADP
inlawrev-21502	294	25	prohibiting	prohibit	VERB
inlawrev-21502	294	26	discrimination	discrimination	NOUN
inlawrev-21502	294	27	based	base	VERB
inlawrev-21502	294	28	on	on	ADP
inlawrev-21502	294	29	age	age	NOUN
inlawrev-21502	294	30	,	,	PUNCT
inlawrev-21502	294	31	race	race	NOUN
inlawrev-21502	294	32	,	,	PUNCT
inlawrev-21502	294	33	gender	gender	NOUN
inlawrev-21502	294	34	or	or	CCONJ
inlawrev-21502	294	35	disability.106	disability.106	NOUN
inlawrev-21502	294	36	the	the	DET
inlawrev-21502	294	37	remaining	remain	VERB
inlawrev-21502	294	38	reasons	reason	NOUN
inlawrev-21502	294	39	employers	employer	NOUN
inlawrev-21502	294	40	misclassify	misclassify	VERB
inlawrev-21502	294	41	their	their	PRON
inlawrev-21502	294	42	employees	employee	NOUN
inlawrev-21502	294	43	lie	lie	VERB
inlawrev-21502	294	44	in	in	ADP
inlawrev-21502	294	45	the	the	DET
inlawrev-21502	294	46	areas	area	NOUN
inlawrev-21502	294	47	of	of	ADP
inlawrev-21502	294	48	union	union	NOUN
inlawrev-21502	294	49	organizing	organizing	NOUN
inlawrev-21502	294	50	,	,	PUNCT
inlawrev-21502	294	51	healthcare	healthcare	NOUN
inlawrev-21502	294	52	costs	cost	NOUN
inlawrev-21502	294	53	,	,	PUNCT
inlawrev-21502	294	54	and	and	CCONJ
inlawrev-21502	294	55	citizenship	citizenship	NOUN
inlawrev-21502	294	56	verification	verification	NOUN
inlawrev-21502	294	57	.	.	PUNCT
inlawrev-21502	295	1	union	union	NOUN
inlawrev-21502	295	2	organizing	organizing	NOUN
inlawrev-21502	295	3	is	be	AUX
inlawrev-21502	295	4	affected	affect	VERB
inlawrev-21502	295	5	by	by	ADP
inlawrev-21502	295	6	misclassification	misclassification	NOUN
inlawrev-21502	295	7	due	due	ADP
inlawrev-21502	295	8	to	to	ADP
inlawrev-21502	295	9	the	the	DET
inlawrev-21502	295	10	language	language	NOUN
inlawrev-21502	295	11	of	of	ADP
inlawrev-21502	295	12	the	the	DET
inlawrev-21502	295	13	national	national	PROPN
inlawrev-21502	295	14	labor	labor	PROPN
inlawrev-21502	295	15	relations	relations	PROPN
inlawrev-21502	295	16	act	act	PROPN
inlawrev-21502	295	17	.	.	PUNCT
inlawrev-21502	296	1	the	the	DET
inlawrev-21502	296	2	national	national	PROPN
inlawrev-21502	296	3	labor	labor	PROPN
inlawrev-21502	296	4	relations	relations	PROPN
inlawrev-21502	296	5	act	act	PROPN
inlawrev-21502	296	6	,	,	PUNCT
inlawrev-21502	296	7	which	which	PRON
inlawrev-21502	296	8	affords107	affords107	PROPN
inlawrev-21502	296	9	significant	significant	ADJ
inlawrev-21502	296	10	organizing	organizing	NOUN
inlawrev-21502	296	11	power	power	NOUN
inlawrev-21502	296	12	and	and	CCONJ
inlawrev-21502	296	13	protections	protection	NOUN
inlawrev-21502	296	14	to	to	ADP
inlawrev-21502	296	15	workers	worker	NOUN
inlawrev-21502	296	16	,	,	PUNCT
inlawrev-21502	296	17	does	do	AUX
inlawrev-21502	296	18	not	not	PART
inlawrev-21502	296	19	cover	cover	VERB
inlawrev-21502	296	20	independent	independent	ADJ
inlawrev-21502	296	21	contractors	contractor	NOUN
inlawrev-21502	296	22	.	.	PUNCT
inlawrev-21502	297	1	thus	thus	ADV
inlawrev-21502	297	2	,	,	PUNCT
inlawrev-21502	297	3	employers	employer	NOUN
inlawrev-21502	297	4	are	be	AUX
inlawrev-21502	297	5	able	able	ADJ
inlawrev-21502	297	6	to	to	PART
inlawrev-21502	297	7	“	"	PUNCT
inlawrev-21502	297	8	thwart	thwart	VERB
inlawrev-21502	297	9	union	union	NOUN
inlawrev-21502	297	10	organizing108	organizing108	PROPN
inlawrev-21502	297	11	or	or	CCONJ
inlawrev-21502	297	12	dilute	dilute	VERB
inlawrev-21502	297	13	bargaining	bargaining	NOUN
inlawrev-21502	297	14	units	unit	NOUN
inlawrev-21502	297	15	by	by	ADP
inlawrev-21502	297	16	misclassifying	misclassifye	VERB
inlawrev-21502	297	17	workers	worker	NOUN
inlawrev-21502	297	18	.	.	PUNCT
inlawrev-21502	297	19	”	"	PUNCT
inlawrev-21502	298	1	health	health	NOUN
inlawrev-21502	298	2	care	care	NOUN
inlawrev-21502	298	3	costs	cost	NOUN
inlawrev-21502	298	4	are109	are109	VERB
inlawrev-21502	298	5	lowered	lower	VERB
inlawrev-21502	298	6	for	for	ADP
inlawrev-21502	298	7	employers	employer	NOUN
inlawrev-21502	298	8	when	when	SCONJ
inlawrev-21502	298	9	they	they	PRON
inlawrev-21502	298	10	misclassify	misclassify	VERB
inlawrev-21502	298	11	.	.	PUNCT
inlawrev-21502	299	1	independent	independent	ADJ
inlawrev-21502	299	2	contractors	contractor	NOUN
inlawrev-21502	299	3	are110	are110	VERB
inlawrev-21502	299	4	typically	typically	ADV
inlawrev-21502	299	5	not	not	PART
inlawrev-21502	299	6	allowed	allow	VERB
inlawrev-21502	299	7	to	to	PART
inlawrev-21502	299	8	enroll	enroll	VERB
inlawrev-21502	299	9	in	in	ADP
inlawrev-21502	299	10	employer	employer	NOUN
inlawrev-21502	299	11	-	-	PUNCT
inlawrev-21502	299	12	based	base	VERB
inlawrev-21502	299	13	health	health	NOUN
inlawrev-21502	299	14	and	and	CCONJ
inlawrev-21502	299	15	pension	pension	NOUN
inlawrev-21502	299	16	plans.111	plans.111	PROPN
inlawrev-21502	299	17	employers	employer	NOUN
inlawrev-21502	299	18	are	be	AUX
inlawrev-21502	299	19	able	able	ADJ
inlawrev-21502	299	20	to	to	PART
inlawrev-21502	299	21	save	save	VERB
inlawrev-21502	299	22	large	large	ADJ
inlawrev-21502	299	23	amounts	amount	NOUN
inlawrev-21502	299	24	of	of	ADP
inlawrev-21502	299	25	money	money	NOUN
inlawrev-21502	299	26	by	by	ADP
inlawrev-21502	299	27	not	not	PART
inlawrev-21502	299	28	providing	provide	VERB
inlawrev-21502	299	29	these	these	DET
inlawrev-21502	299	30	benefits	benefit	NOUN
inlawrev-21502	299	31	.	.	PUNCT
inlawrev-21502	300	1	employers	employer	NOUN
inlawrev-21502	300	2	are	be	AUX
inlawrev-21502	300	3	able	able	ADJ
inlawrev-21502	300	4	to	to	PART
inlawrev-21502	300	5	save	save	VERB
inlawrev-21502	300	6	even	even	ADV
inlawrev-21502	300	7	more	more	ADV
inlawrev-21502	300	8	by	by	ADP
inlawrev-21502	300	9	misclassifying	misclassifye	VERB
inlawrev-21502	300	10	,	,	PUNCT
inlawrev-21502	300	11	because	because	SCONJ
inlawrev-21502	300	12	they112	they112	PROPN
inlawrev-21502	300	13	are	be	AUX
inlawrev-21502	300	14	able	able	ADJ
inlawrev-21502	300	15	to	to	PART
inlawrev-21502	300	16	utilize	utilize	VERB
inlawrev-21502	300	17	foreign	foreign	ADJ
inlawrev-21502	300	18	labor	labor	NOUN
inlawrev-21502	300	19	.	.	PUNCT
inlawrev-21502	301	1	t	t	PROPN
inlawrev-21502	302	1	hey	hey	INTJ
inlawrev-21502	302	2	are	be	AUX
inlawrev-21502	302	3	not	not	PART
inlawrev-21502	302	4	required	require	VERB
inlawrev-21502	302	5	to	to	PART
inlawrev-21502	302	6	verify	verify	VERB
inlawrev-21502	302	7	that	that	SCONJ
inlawrev-21502	302	8	their113	their113	PROPN
inlawrev-21502	302	9	workers	worker	NOUN
inlawrev-21502	302	10	are	be	AUX
inlawrev-21502	302	11	u.s	u.s	PROPN
inlawrev-21502	302	12	.	.	PROPN
inlawrev-21502	302	13	citizens	citizen	NOUN
inlawrev-21502	302	14	or	or	CCONJ
inlawrev-21502	302	15	covered	cover	VERB
inlawrev-21502	302	16	by	by	ADP
inlawrev-21502	302	17	a	a	DET
inlawrev-21502	302	18	work	work	NOUN
inlawrev-21502	302	19	visa	visa	NOUN
inlawrev-21502	302	20	if	if	SCONJ
inlawrev-21502	302	21	those	those	DET
inlawrev-21502	302	22	workers	worker	NOUN
inlawrev-21502	302	23	are	be	AUX
inlawrev-21502	302	24	independent	independent	ADJ
inlawrev-21502	302	25	contractors	contractor	NOUN
inlawrev-21502	302	26	.	.	PUNCT
inlawrev-21502	303	1	this	this	PRON
inlawrev-21502	303	2	allows	allow	VERB
inlawrev-21502	303	3	employers	employer	NOUN
inlawrev-21502	303	4	to	to	PART
inlawrev-21502	303	5	ignore	ignore	VERB
inlawrev-21502	303	6	labor	labor	NOUN
inlawrev-21502	303	7	laws	law	NOUN
inlawrev-21502	303	8	and114	and114	PROPN
inlawrev-21502	303	9	exploit	exploit	VERB
inlawrev-21502	303	10	immigrant	immigrant	ADJ
inlawrev-21502	303	11	workers	worker	NOUN
inlawrev-21502	303	12	without	without	ADP
inlawrev-21502	303	13	having	have	VERB
inlawrev-21502	303	14	to	to	PART
inlawrev-21502	303	15	face	face	VERB
inlawrev-21502	303	16	legal	legal	ADJ
inlawrev-21502	303	17	repercussions	repercussion	NOUN
inlawrev-21502	303	18	from	from	ADP
inlawrev-21502	303	19	doing	do	VERB
inlawrev-21502	303	20	so.115	so.115	PROPN
inlawrev-21502	303	21	ii	ii	PROPN
inlawrev-21502	303	22	.	.	PUNCT
inlawrev-21502	304	1	c	c	NOUN
inlawrev-21502	304	2	onsequences	onsequence	NOUN
inlawrev-21502	304	3	of	of	ADP
inlawrev-21502	304	4	m	m	PROPN
inlawrev-21502	304	5	isclassification	isclassification	NOUN
inlawrev-21502	304	6	in	in	ADP
inlawrev-21502	304	7	indiana	indiana	PROPN
inlawrev-21502	304	8	industry	industry	PROPN
inlawrev-21502	304	9	-	-	PUNCT
inlawrev-21502	304	10	targeted	target	VERB
inlawrev-21502	304	11	indiana	indiana	PROPN
inlawrev-21502	304	12	state	state	PROPN
inlawrev-21502	304	13	audits	audits	NOUN
inlawrev-21502	304	14	for	for	ADP
inlawrev-21502	304	15	the	the	DET
inlawrev-21502	304	16	years	year	NOUN
inlawrev-21502	304	17	2007	2007	NUM
inlawrev-21502	304	18	-	-	SYM
inlawrev-21502	304	19	2008	2008	NUM
inlawrev-21502	304	20	found	find	VERB
inlawrev-21502	304	21	that	that	SCONJ
inlawrev-21502	304	22	47.5	47.5	NUM
inlawrev-21502	304	23	%	%	NOUN
inlawrev-21502	304	24	of	of	ADP
inlawrev-21502	304	25	audited	audit	VERB
inlawrev-21502	304	26	employers	employer	NOUN
inlawrev-21502	304	27	misclassified	misclassifie	VERB
inlawrev-21502	304	28	employees	employee	NOUN
inlawrev-21502	304	29	as	as	ADP
inlawrev-21502	304	30	independent116	independent116	PROPN
inlawrev-21502	304	31	contractors	contractor	NOUN
inlawrev-21502	304	32	.	.	PUNCT
inlawrev-21502	305	1	according	accord	VERB
inlawrev-21502	305	2	to	to	ADP
inlawrev-21502	305	3	a	a	DET
inlawrev-21502	305	4	study	study	NOUN
inlawrev-21502	305	5	by	by	ADP
inlawrev-21502	305	6	the	the	DET
inlawrev-21502	305	7	university	university	PROPN
inlawrev-21502	305	8	of	of	ADP
inlawrev-21502	305	9	m	m	PROPN
inlawrev-21502	305	10	issouri	issouri	PROPN
inlawrev-21502	305	11	-	-	PUNCT
inlawrev-21502	305	12	kansas	kansas	PROPN
inlawrev-21502	305	13	city117	city117	PROPN
inlawrev-21502	305	14	103	103	NUM
inlawrev-21502	305	15	.	.	PUNCT
inlawrev-21502	306	1	i	i	PRON
inlawrev-21502	306	2	d.	d.	PROPN
inlawrev-21502	306	3	104	104	NUM
inlawrev-21502	306	4	.	.	PUNCT
inlawrev-21502	307	1	i	i	PRON
inlawrev-21502	307	2	d.	d.	PROPN
inlawrev-21502	307	3	105	105	NUM
inlawrev-21502	307	4	.	.	PUNCT
inlawrev-21502	308	1	department	department	PROPN
inlawrev-21502	308	2	of	of	ADP
inlawrev-21502	308	3	professional	professional	PROPN
inlawrev-21502	308	4	employees	employee	NOUN
inlawrev-21502	308	5	afl	afl	PROPN
inlawrev-21502	308	6	-	-	PUNCT
inlawrev-21502	308	7	cio	cio	PROPN
inlawrev-21502	308	8	,	,	PUNCT
inlawrev-21502	308	9	supra	supra	PROPN
inlawrev-21502	308	10	note	note	NOUN
inlawrev-21502	308	11	81	81	NUM
inlawrev-21502	308	12	.	.	PUNCT
inlawrev-21502	309	1	106	106	NUM
inlawrev-21502	309	2	.	.	PUNCT
inlawrev-21502	310	1	i	i	PRON
inlawrev-21502	310	2	d.	d.	PROPN
inlawrev-21502	310	3	107	107	NUM
inlawrev-21502	310	4	.	.	PUNCT
inlawrev-21502	311	1	i	i	PRON
inlawrev-21502	311	2	d.	d.	PROPN
inlawrev-21502	311	3	108	108	NUM
inlawrev-21502	311	4	.	.	PUNCT
inlawrev-21502	312	1	i	i	PRON
inlawrev-21502	312	2	d.	d.	PROPN
inlawrev-21502	312	3	109	109	NUM
inlawrev-21502	312	4	.	.	PUNCT
inlawrev-21502	313	1	i	i	PRON
inlawrev-21502	313	2	d.	d.	PROPN
inlawrev-21502	313	3	110	110	NUM
inlawrev-21502	313	4	.	.	PUNCT
inlawrev-21502	314	1	i	i	PRON
inlawrev-21502	314	2	d.	d.	PROPN
inlawrev-21502	314	3	111	111	NUM
inlawrev-21502	314	4	.	.	PUNCT
inlawrev-21502	315	1	i	i	PRON
inlawrev-21502	315	2	d.	d.	PROPN
inlawrev-21502	315	3	112	112	NUM
inlawrev-21502	315	4	.	.	PUNCT
inlawrev-21502	316	1	i	i	PRON
inlawrev-21502	316	2	d.	d.	PROPN
inlawrev-21502	316	3	113	113	NUM
inlawrev-21502	316	4	.	.	PUNCT
inlawrev-21502	317	1	i	i	PRON
inlawrev-21502	317	2	d.	d.	PROPN
inlawrev-21502	317	3	114	114	NUM
inlawrev-21502	317	4	.	.	PUNCT
inlawrev-21502	318	1	i	i	PRON
inlawrev-21502	318	2	d.	d.	PROPN
inlawrev-21502	318	3	115	115	NUM
inlawrev-21502	318	4	.	.	PUNCT
inlawrev-21502	319	1	i	i	PRON
inlawrev-21502	319	2	d.	d.	PROPN
inlawrev-21502	319	3	116	116	NUM
inlawrev-21502	319	4	.	.	PUNCT
inlawrev-21502	320	1	73,629	73,629	NUM
inlawrev-21502	320	2	employers	employer	NOUN
inlawrev-21502	320	3	statewide	statewide	ADV
inlawrev-21502	320	4	in	in	ADP
inlawrev-21502	320	5	2007	2007	NUM
inlawrev-21502	320	6	and	and	CCONJ
inlawrev-21502	320	7	72,299	72,299	NUM
inlawrev-21502	320	8	employers	employer	NOUN
inlawrev-21502	320	9	statewide	statewide	ADV
inlawrev-21502	320	10	in	in	ADP
inlawrev-21502	320	11	2008	2008	NUM
inlawrev-21502	320	12	.	.	PUNCT
inlawrev-21502	321	1	117	117	NUM
inlawrev-21502	321	2	.	.	PUNCT
inlawrev-21502	321	3	kelsay	kelsay	PROPN
inlawrev-21502	321	4	&	&	CCONJ
inlawrev-21502	321	5	sturgeon	sturgeon	PROPN
inlawrev-21502	321	6	,	,	PUNCT
inlawrev-21502	321	7	supra	supra	PROPN
inlawrev-21502	321	8	note	note	NOUN
inlawrev-21502	321	9	9	9	NUM
inlawrev-21502	321	10	,	,	PUNCT
inlawrev-21502	321	11	at	at	ADP
inlawrev-21502	321	12	5	5	NUM
inlawrev-21502	321	13	.	.	X
inlawrev-21502	321	14	684	684	NUM
inlawrev-21502	321	15	indiana	indiana	PROPN
inlawrev-21502	321	16	law	law	PROPN
inlawrev-21502	321	17	review	review	NOUN
inlawrev-21502	321	18	[	[	X
inlawrev-21502	321	19	vol	vol	NOUN
inlawrev-21502	321	20	.	.	PUNCT
inlawrev-21502	322	1	50:673	50:673	PROPN
inlawrev-21502	322	2	department	department	PROPN
inlawrev-21502	322	3	of	of	ADP
inlawrev-21502	322	4	economics	economic	NOUN
inlawrev-21502	322	5	,	,	PUNCT
inlawrev-21502	322	6	“	"	PUNCT
inlawrev-21502	322	7	the	the	DET
inlawrev-21502	322	8	rate	rate	NOUN
inlawrev-21502	322	9	of	of	ADP
inlawrev-21502	322	10	misclassification	misclassification	NOUN
inlawrev-21502	322	11	in	in	ADP
inlawrev-21502	322	12	indiana	indiana	PROPN
inlawrev-21502	322	13	would	would	AUX
inlawrev-21502	322	14	be	be	AUX
inlawrev-21502	322	15	higher	high	ADJ
inlawrev-21502	322	16	than	than	ADP
inlawrev-21502	322	17	in	in	ADP
inlawrev-21502	322	18	those	those	DET
inlawrev-21502	322	19	states	state	NOUN
inlawrev-21502	322	20	with	with	ADP
inlawrev-21502	322	21	a	a	DET
inlawrev-21502	322	22	low	low	ADJ
inlawrev-21502	322	23	level	level	NOUN
inlawrev-21502	322	24	of	of	ADP
inlawrev-21502	322	25	targeted	targeted	ADJ
inlawrev-21502	322	26	or	or	CCONJ
inlawrev-21502	322	27	non	non	ADJ
inlawrev-21502	322	28	-	-	ADJ
inlawrev-21502	322	29	random	random	ADJ
inlawrev-21502	322	30	audits	audits	NOUN
inlawrev-21502	322	31	.	.	PUNCT
inlawrev-21502	323	1	”118	”118	VERB
inlawrev-21502	324	1	overall	overall	ADV
inlawrev-21502	324	2	,	,	PUNCT
inlawrev-21502	324	3	an	an	DET
inlawrev-21502	324	4	estimated	estimate	VERB
inlawrev-21502	324	5	16.8	16.8	NUM
inlawrev-21502	324	6	%	%	NOUN
inlawrev-21502	324	7	of	of	ADP
inlawrev-21502	324	8	employees	employee	NOUN
inlawrev-21502	324	9	were	be	AUX
inlawrev-21502	324	10	misclassified	misclassifie	VERB
inlawrev-21502	324	11	as	as	ADP
inlawrev-21502	324	12	independent	independent	ADJ
inlawrev-21502	324	13	contractors	contractor	NOUN
inlawrev-21502	324	14	in	in	ADP
inlawrev-21502	324	15	indiana	indiana	PROPN
inlawrev-21502	324	16	during	during	ADP
inlawrev-21502	324	17	2007	2007	NUM
inlawrev-21502	324	18	-	-	SYM
inlawrev-21502	324	19	2008	2008	NUM
inlawrev-21502	324	20	,	,	PUNCT
inlawrev-21502	324	21	am	be	AUX
inlawrev-21502	324	22	ounting	ounte	VERB
inlawrev-21502	324	23	to	to	ADP
inlawrev-21502	324	24	418,086	418,086	NUM
inlawrev-21502	324	25	estimated	estimate	VERB
inlawrev-21502	324	26	misclassified	misclassifie	VERB
inlawrev-21502	324	27	workers	worker	NOUN
inlawrev-21502	324	28	throughout	throughout	ADP
inlawrev-21502	324	29	the	the	DET
inlawrev-21502	324	30	state	state	NOUN
inlawrev-21502	324	31	.	.	PUNCT
inlawrev-21502	325	1	a	a	DET
inlawrev-21502	325	2	u.s	u.s	PROPN
inlawrev-21502	325	3	.	.	PROPN
inlawrev-21502	325	4	census	census	PROPN
inlawrev-21502	325	5	bureau	bureau	PROPN
inlawrev-21502	325	6	analysis119	analysis119	PROPN
inlawrev-21502	325	7	projected	project	VERB
inlawrev-21502	325	8	that	that	SCONJ
inlawrev-21502	325	9	nonfarm	nonfarm	NOUN
inlawrev-21502	325	10	wage	wage	NOUN
inlawrev-21502	325	11	and	and	CCONJ
inlawrev-21502	325	12	salary	salary	NOUN
inlawrev-21502	325	13	employment	employment	NOUN
inlawrev-21502	325	14	would	would	AUX
inlawrev-21502	325	15	increase	increase	VERB
inlawrev-21502	325	16	by	by	ADP
inlawrev-21502	325	17	10.6	10.6	NUM
inlawrev-21502	325	18	%	%	NOUN
inlawrev-21502	325	19	for	for	ADP
inlawrev-21502	325	20	the	the	DET
inlawrev-21502	325	21	period	period	NOUN
inlawrev-21502	325	22	2008	2008	NUM
inlawrev-21502	325	23	-	-	SYM
inlawrev-21502	325	24	2018	2018	NUM
inlawrev-21502	325	25	,	,	PUNCT
inlawrev-21502	325	26	an	an	DET
inlawrev-21502	325	27	annual	annual	ADJ
inlawrev-21502	325	28	increase	increase	NOUN
inlawrev-21502	325	29	of	of	ADP
inlawrev-21502	325	30	one	one	NUM
inlawrev-21502	325	31	percent	percent	NOUN
inlawrev-21502	325	32	.	.	PUNCT
inlawrev-21502	326	1	these	these	DET
inlawrev-21502	326	2	projections	projection	NOUN
inlawrev-21502	326	3	for120	for120	ADJ
inlawrev-21502	326	4	growth	growth	NOUN
inlawrev-21502	326	5	seem	seem	VERB
inlawrev-21502	326	6	to	to	PART
inlawrev-21502	326	7	suggest	suggest	VERB
inlawrev-21502	326	8	that	that	SCONJ
inlawrev-21502	326	9	the	the	DET
inlawrev-21502	326	10	misclassification	misclassification	NOUN
inlawrev-21502	326	11	problem	problem	NOUN
inlawrev-21502	326	12	will	will	AUX
inlawrev-21502	326	13	only	only	ADV
inlawrev-21502	326	14	get	get	VERB
inlawrev-21502	326	15	worse	bad	ADJ
inlawrev-21502	326	16	in	in	ADP
inlawrev-21502	326	17	the	the	DET
inlawrev-21502	326	18	coming	coming	ADJ
inlawrev-21502	326	19	years	year	NOUN
inlawrev-21502	326	20	.	.	PUNCT
inlawrev-21502	327	1	additionally	additionally	ADV
inlawrev-21502	327	2	,	,	PUNCT
inlawrev-21502	327	3	states	state	NOUN
inlawrev-21502	327	4	generally	generally	ADV
inlawrev-21502	327	5	audit	audit	VERB
inlawrev-21502	327	6	less	less	ADJ
inlawrev-21502	327	7	than	than	ADP
inlawrev-21502	327	8	two	two	NUM
inlawrev-21502	327	9	percent	percent	NOUN
inlawrev-21502	327	10	of121	of121	INTJ
inlawrev-21502	327	11	em	em	PRON
inlawrev-21502	327	12	ployers	ployer	NOUN
inlawrev-21502	327	13	each	each	DET
inlawrev-21502	327	14	year	year	NOUN
inlawrev-21502	327	15	,	,	PUNCT
inlawrev-21502	327	16	so	so	ADV
inlawrev-21502	327	17	these	these	DET
inlawrev-21502	327	18	audit	audit	NOUN
inlawrev-21502	327	19	figures	figure	NOUN
inlawrev-21502	327	20	may	may	AUX
inlawrev-21502	327	21	be	be	AUX
inlawrev-21502	327	22	significantly	significantly	ADV
inlawrev-21502	327	23	undercounting	undercounte	VERB
inlawrev-21502	327	24	the	the	DET
inlawrev-21502	327	25	number	number	NOUN
inlawrev-21502	327	26	of	of	ADP
inlawrev-21502	327	27	misclassified	misclassified	ADJ
inlawrev-21502	327	28	employees	employee	NOUN
inlawrev-21502	327	29	.	.	PUNCT
inlawrev-21502	328	1	t	t	X
inlawrev-21502	328	2	his	his	PRON
inlawrev-21502	328	3	classification	classification	NOUN
inlawrev-21502	328	4	is	be	AUX
inlawrev-21502	328	5	more	more	ADJ
inlawrev-21502	328	6	of	of	ADP
inlawrev-21502	328	7	a122	a122	NUM
inlawrev-21502	328	8	common	common	ADJ
inlawrev-21502	328	9	occurrence	occurrence	NOUN
inlawrev-21502	328	10	than	than	ADP
inlawrev-21502	328	11	a	a	DET
inlawrev-21502	328	12	random	random	ADJ
inlawrev-21502	328	13	one	one	NUM
inlawrev-21502	328	14	.	.	PUNCT
inlawrev-21502	329	1	employers	employer	NOUN
inlawrev-21502	329	2	who	who	PRON
inlawrev-21502	329	3	were	be	AUX
inlawrev-21502	329	4	caught123	caught123	PROPN
inlawrev-21502	329	5	misclassifying	misclassifye	VERB
inlawrev-21502	329	6	in	in	ADP
inlawrev-21502	329	7	2007	2007	NUM
inlawrev-21502	329	8	-	-	SYM
inlawrev-21502	329	9	2008	2008	NUM
inlawrev-21502	329	10	did	do	AUX
inlawrev-21502	329	11	not	not	PART
inlawrev-21502	329	12	misclassify	misclassify	VERB
inlawrev-21502	329	13	only	only	ADV
inlawrev-21502	329	14	one	one	NUM
inlawrev-21502	329	15	or	or	CCONJ
inlawrev-21502	329	16	two	two	NUM
inlawrev-21502	329	17	employees.124	employees.124	NOUN
inlawrev-21502	329	18	t	t	NOUN
inlawrev-21502	329	19	hey	hey	INTJ
inlawrev-21502	329	20	misclassified	misclassifie	VERB
inlawrev-21502	329	21	a	a	DET
inlawrev-21502	329	22	substantial	substantial	ADJ
inlawrev-21502	329	23	portion	portion	NOUN
inlawrev-21502	329	24	of	of	ADP
inlawrev-21502	329	25	their	their	PRON
inlawrev-21502	329	26	workforce	workforce	NOUN
inlawrev-21502	329	27	,	,	PUNCT
inlawrev-21502	329	28	equal	equal	ADJ
inlawrev-21502	329	29	to	to	ADP
inlawrev-21502	329	30	about	about	ADV
inlawrev-21502	329	31	29.5	29.5	NUM
inlawrev-21502	329	32	%	%	NOUN
inlawrev-21502	329	33	.	.	PUNCT
inlawrev-21502	330	1	the	the	DET
inlawrev-21502	330	2	construction	construction	NOUN
inlawrev-21502	330	3	sector	sector	NOUN
inlawrev-21502	330	4	in	in	ADP
inlawrev-21502	330	5	particular	particular	ADJ
inlawrev-21502	330	6	faces	face	VERB
inlawrev-21502	330	7	high	high	ADJ
inlawrev-21502	330	8	levels	level	NOUN
inlawrev-21502	330	9	of125	of125	ADP
inlawrev-21502	330	10	misclassification	misclassification	NOUN
inlawrev-21502	330	11	.	.	PUNCT
inlawrev-21502	331	1	eight	eight	NUM
inlawrev-21502	331	2	thousand	thousand	NUM
inlawrev-21502	331	3	,	,	PUNCT
inlawrev-21502	331	4	two	two	NUM
inlawrev-21502	331	5	hundred	hundred	NUM
inlawrev-21502	331	6	employees	employee	NOUN
inlawrev-21502	331	7	of	of	ADP
inlawrev-21502	331	8	audited	audit	VERB
inlawrev-21502	331	9	employers126	employers126	PROPN
inlawrev-21502	331	10	who	who	PRON
inlawrev-21502	331	11	were	be	AUX
inlawrev-21502	331	12	found	find	VERB
inlawrev-21502	331	13	to	to	PART
inlawrev-21502	331	14	have	have	AUX
inlawrev-21502	331	15	misclassified	misclassifie	VERB
inlawrev-21502	331	16	for	for	ADP
inlawrev-21502	331	17	the	the	DET
inlawrev-21502	331	18	period	period	NOUN
inlawrev-21502	331	19	2007	2007	NUM
inlawrev-21502	331	20	-	-	SYM
inlawrev-21502	331	21	2008	2008	NUM
inlawrev-21502	331	22	were	be	AUX
inlawrev-21502	331	23	in	in	ADP
inlawrev-21502	331	24	the	the	DET
inlawrev-21502	331	25	construction	construction	NOUN
inlawrev-21502	331	26	sector	sector	NOUN
inlawrev-21502	331	27	,	,	PUNCT
inlawrev-21502	331	28	and	and	CCONJ
inlawrev-21502	331	29	24,891	24,891	NUM
inlawrev-21502	331	30	total	total	ADJ
inlawrev-21502	331	31	workers	worker	NOUN
inlawrev-21502	331	32	were	be	AUX
inlawrev-21502	331	33	misclassified	misclassifie	VERB
inlawrev-21502	331	34	within	within	ADP
inlawrev-21502	331	35	the	the	DET
inlawrev-21502	331	36	construction	construction	NOUN
inlawrev-21502	331	37	industry	industry	NOUN
inlawrev-21502	331	38	for	for	ADP
inlawrev-21502	331	39	the	the	DET
inlawrev-21502	331	40	same	same	ADJ
inlawrev-21502	331	41	period.127	period.127	NOUN
inlawrev-21502	331	42	the	the	DET
inlawrev-21502	331	43	financial	financial	ADJ
inlawrev-21502	331	44	impact	impact	NOUN
inlawrev-21502	331	45	of	of	ADP
inlawrev-21502	331	46	misclassification	misclassification	NOUN
inlawrev-21502	331	47	on	on	ADP
inlawrev-21502	331	48	individual	individual	ADJ
inlawrev-21502	331	49	workers	worker	NOUN
inlawrev-21502	331	50	within	within	ADP
inlawrev-21502	331	51	indiana	indiana	PROPN
inlawrev-21502	331	52	is	be	AUX
inlawrev-21502	331	53	also	also	ADV
inlawrev-21502	331	54	a	a	DET
inlawrev-21502	331	55	large	large	ADJ
inlawrev-21502	331	56	problem	problem	NOUN
inlawrev-21502	331	57	.	.	PUNCT
inlawrev-21502	332	1	w	w	NOUN
inlawrev-21502	332	2	orkers	orker	NOUN
inlawrev-21502	332	3	do	do	AUX
inlawrev-21502	332	4	not	not	PART
inlawrev-21502	332	5	receive	receive	VERB
inlawrev-21502	332	6	minimum	minimum	NOUN
inlawrev-21502	332	7	wage	wage	NOUN
inlawrev-21502	332	8	or	or	CCONJ
inlawrev-21502	332	9	overtime	overtime	NOUN
inlawrev-21502	332	10	pay	pay	NOUN
inlawrev-21502	332	11	when	when	SCONJ
inlawrev-21502	332	12	they	they	PRON
inlawrev-21502	332	13	are	be	AUX
inlawrev-21502	332	14	misclassified	misclassifie	VERB
inlawrev-21502	332	15	as	as	ADP
inlawrev-21502	332	16	independent	independent	ADJ
inlawrev-21502	332	17	contractors	contractor	NOUN
inlawrev-21502	332	18	.	.	PUNCT
inlawrev-21502	333	1	they	they	PRON
inlawrev-21502	333	2	are128	are128	VERB
inlawrev-21502	333	3	also	also	ADV
inlawrev-21502	333	4	forced	force	VERB
inlawrev-21502	333	5	to	to	PART
inlawrev-21502	333	6	pay	pay	VERB
inlawrev-21502	333	7	the	the	DET
inlawrev-21502	333	8	full	full	ADJ
inlawrev-21502	333	9	social	social	ADJ
inlawrev-21502	333	10	security	security	NOUN
inlawrev-21502	333	11	and	and	CCONJ
inlawrev-21502	333	12	m	m	PROPN
inlawrev-21502	333	13	edicare	edicare	VERB
inlawrev-21502	333	14	taxes	taxis	NOUN
inlawrev-21502	333	15	on	on	ADP
inlawrev-21502	333	16	their	their	PRON
inlawrev-21502	333	17	net	net	ADJ
inlawrev-21502	333	18	earnings	earning	NOUN
inlawrev-21502	333	19	,	,	PUNCT
inlawrev-21502	333	20	pay	pay	VERB
inlawrev-21502	333	21	quarterly	quarterly	ADV
inlawrev-21502	333	22	estimated	estimate	VERB
inlawrev-21502	333	23	income	income	NOUN
inlawrev-21502	333	24	taxes	taxis	NOUN
inlawrev-21502	333	25	,	,	PUNCT
inlawrev-21502	333	26	pay	pay	VERB
inlawrev-21502	333	27	for	for	ADP
inlawrev-21502	333	28	their	their	PRON
inlawrev-21502	333	29	medical	medical	ADJ
inlawrev-21502	333	30	insurance	insurance	NOUN
inlawrev-21502	333	31	,	,	PUNCT
inlawrev-21502	333	32	pay	pay	VERB
inlawrev-21502	333	33	for	for	ADP
inlawrev-21502	333	34	their	their	PRON
inlawrev-21502	333	35	workers	worker	NOUN
inlawrev-21502	333	36	'	'	PART
inlawrev-21502	333	37	compensation	compensation	NOUN
inlawrev-21502	333	38	insurance	insurance	NOUN
inlawrev-21502	333	39	,	,	PUNCT
inlawrev-21502	333	40	and	and	CCONJ
inlawrev-21502	333	41	report	report	VERB
inlawrev-21502	333	42	and	and	CCONJ
inlawrev-21502	333	43	pay	pay	VERB
inlawrev-21502	333	44	income	income	NOUN
inlawrev-21502	333	45	taxes129	taxes129	PROPN
inlawrev-21502	333	46	on	on	ADP
inlawrev-21502	333	47	compensation	compensation	NOUN
inlawrev-21502	333	48	they	they	PRON
inlawrev-21502	333	49	receive	receive	VERB
inlawrev-21502	333	50	.	.	PUNCT
inlawrev-21502	334	1	unfortunately	unfortunately	ADV
inlawrev-21502	334	2	,	,	PUNCT
inlawrev-21502	334	3	many	many	ADJ
inlawrev-21502	334	4	misclassified	misclassifie	VERB
inlawrev-21502	334	5	workers	worker	NOUN
inlawrev-21502	334	6	fail130	fail130	PROPN
inlawrev-21502	334	7	to	to	PART
inlawrev-21502	334	8	report	report	VERB
inlawrev-21502	334	9	their	their	PRON
inlawrev-21502	334	10	full	full	ADJ
inlawrev-21502	334	11	compensation	compensation	NOUN
inlawrev-21502	334	12	on	on	ADP
inlawrev-21502	334	13	tax	tax	NOUN
inlawrev-21502	334	14	returns	return	NOUN
inlawrev-21502	334	15	,	,	PUNCT
inlawrev-21502	334	16	and	and	CCONJ
inlawrev-21502	334	17	thus	thus	ADV
inlawrev-21502	334	18	fail	fail	VERB
inlawrev-21502	334	19	to	to	PART
inlawrev-21502	334	20	pay	pay	VERB
inlawrev-21502	334	21	the	the	DET
inlawrev-21502	334	22	full	full	ADJ
inlawrev-21502	334	23	amount	amount	NOUN
inlawrev-21502	334	24	of	of	ADP
inlawrev-21502	334	25	owed	owe	VERB
inlawrev-21502	334	26	income	income	NOUN
inlawrev-21502	334	27	and	and	CCONJ
inlawrev-21502	334	28	other	other	ADJ
inlawrev-21502	334	29	taxes	taxis	NOUN
inlawrev-21502	334	30	.	.	PUNCT
inlawrev-21502	335	1	in	in	ADP
inlawrev-21502	335	2	addition	addition	NOUN
inlawrev-21502	335	3	,	,	PUNCT
inlawrev-21502	335	4	as	as	SCONJ
inlawrev-21502	335	5	is	be	AUX
inlawrev-21502	335	6	the	the	DET
inlawrev-21502	335	7	case	case	NOUN
inlawrev-21502	335	8	with	with	ADP
inlawrev-21502	335	9	federal131	federal131	PROPN
inlawrev-21502	335	10	and	and	CCONJ
inlawrev-21502	335	11	other	other	ADJ
inlawrev-21502	335	12	state	state	NOUN
inlawrev-21502	335	13	governments	government	NOUN
inlawrev-21502	335	14	,	,	PUNCT
inlawrev-21502	335	15	indiana	indiana	PROPN
inlawrev-21502	335	16	state	state	PROPN
inlawrev-21502	335	17	and	and	CCONJ
inlawrev-21502	335	18	local	local	ADJ
inlawrev-21502	335	19	governments	government	NOUN
inlawrev-21502	335	20	are	be	AUX
inlawrev-21502	335	21	deprived	deprive	VERB
inlawrev-21502	335	22	of	of	ADP
inlawrev-21502	335	23	118	118	NUM
inlawrev-21502	335	24	.	.	PUNCT
inlawrev-21502	336	1	i	i	PRON
inlawrev-21502	336	2	d.	d.	PROPN
inlawrev-21502	336	3	119	119	NUM
inlawrev-21502	336	4	.	.	PUNCT
inlawrev-21502	337	1	i	i	PRON
inlawrev-21502	337	2	d.	d.	PROPN
inlawrev-21502	337	3	120	120	NUM
inlawrev-21502	337	4	.	.	PUNCT
inlawrev-21502	338	1	i	i	PRON
inlawrev-21502	338	2	d.	d.	PROPN
inlawrev-21502	338	3	121	121	NUM
inlawrev-21502	338	4	.	.	PUNCT
inlawrev-21502	339	1	i	i	PRON
inlawrev-21502	339	2	d.	d.	PROPN
inlawrev-21502	339	3	122	122	NUM
inlawrev-21502	339	4	.	.	PUNCT
inlawrev-21502	340	1	leberstein	leberstein	PROPN
inlawrev-21502	340	2	,	,	PUNCT
inlawrev-21502	340	3	supra	supra	ADJ
inlawrev-21502	340	4	note	note	NOUN
inlawrev-21502	340	5	12	12	NUM
inlawrev-21502	340	6	,	,	PUNCT
inlawrev-21502	340	7	at	at	ADP
inlawrev-21502	340	8	2	2	NUM
inlawrev-21502	340	9	.	.	NUM
inlawrev-21502	340	10	123	123	NUM
inlawrev-21502	340	11	.	.	PUNCT
inlawrev-21502	341	1	kelsay	kelsay	PROPN
inlawrev-21502	341	2	&	&	CCONJ
inlawrev-21502	341	3	sturgeon	sturgeon	PROPN
inlawrev-21502	341	4	,	,	PUNCT
inlawrev-21502	341	5	supra	supra	PROPN
inlawrev-21502	341	6	note	note	NOUN
inlawrev-21502	341	7	9	9	NUM
inlawrev-21502	341	8	,	,	PUNCT
inlawrev-21502	341	9	at	at	ADP
inlawrev-21502	341	10	5	5	NUM
inlawrev-21502	341	11	.	.	NOUN
inlawrev-21502	341	12	124	124	NUM
inlawrev-21502	341	13	.	.	PUNCT
inlawrev-21502	342	1	i	i	PRON
inlawrev-21502	342	2	d.	d.	PROPN
inlawrev-21502	342	3	125	125	NUM
inlawrev-21502	342	4	.	.	PUNCT
inlawrev-21502	343	1	i	i	PRON
inlawrev-21502	343	2	d.	d.	PROPN
inlawrev-21502	343	3	126	126	NUM
inlawrev-21502	343	4	.	.	PUNCT
inlawrev-21502	344	1	i	i	PRON
inlawrev-21502	344	2	d.	d.	PROPN
inlawrev-21502	344	3	at	at	ADP
inlawrev-21502	344	4	4	4	NUM
inlawrev-21502	344	5	.	.	PUNCT
inlawrev-21502	344	6	127	127	NUM
inlawrev-21502	344	7	.	.	PUNCT
inlawrev-21502	345	1	i	i	PRON
inlawrev-21502	345	2	d.	d.	PROPN
inlawrev-21502	345	3	at	at	ADP
inlawrev-21502	345	4	5	5	NUM
inlawrev-21502	345	5	.	.	SYM
inlawrev-21502	345	6	128	128	NUM
inlawrev-21502	345	7	.	.	PUNCT
inlawrev-21502	346	1	ind	ind	PROPN
inlawrev-21502	346	2	.	.	PUNCT
inlawrev-21502	347	1	dep’t	dep’t	NOUN
inlawrev-21502	347	2	of	of	ADP
inlawrev-21502	347	3	labor	labor	NOUN
inlawrev-21502	347	4	,	,	PUNCT
inlawrev-21502	347	5	report	report	NOUN
inlawrev-21502	347	6	to	to	ADP
inlawrev-21502	347	7	pension	pension	NOUN
inlawrev-21502	347	8	management	management	NOUN
inlawrev-21502	347	9	oversight	oversight	NOUN
inlawrev-21502	347	10	commission	commission	NOUN
inlawrev-21502	347	11	on	on	ADP
inlawrev-21502	347	12	employee	employee	NOUN
inlawrev-21502	347	13	misclassification	misclassification	NOUN
inlawrev-21502	347	14	7	7	NUM
inlawrev-21502	347	15	-8	-8	NOUN
inlawrev-21502	347	16	(	(	PUNCT
inlawrev-21502	347	17	sept	sept	PROPN
inlawrev-21502	347	18	.	.	PROPN
inlawrev-21502	347	19	29	29	NUM
inlawrev-21502	347	20	,	,	PUNCT
inlawrev-21502	347	21	2010	2010	NUM
inlawrev-21502	347	22	)	)	PUNCT
inlawrev-21502	347	23	,	,	PUNCT
inlawrev-21502	347	24	http://www.in.gov/dol/files/idol_pmoc	http://www.in.gov/dol/files/idol_pmoc	NOUN
inlawrev-21502	347	25	_	_	PRON
inlawrev-21502	348	1	report_9_29_10.pdf	report_9_29_10.pdf	PROPN
inlawrev-21502	349	1	[	[	X
inlawrev-21502	349	2	https://perma.cc/6rs2-54hm	https://perma.cc/6rs2-54hm	X
inlawrev-21502	349	3	]	]	X
inlawrev-21502	349	4	.	.	PUNCT
inlawrev-21502	350	1	129	129	NUM
inlawrev-21502	350	2	.	.	PUNCT
inlawrev-21502	351	1	see	see	VERB
inlawrev-21502	351	2	de	de	PROPN
inlawrev-21502	351	3	silva	silva	PROPN
inlawrev-21502	351	4	et	et	PROPN
inlawrev-21502	351	5	al	al	PROPN
inlawrev-21502	351	6	.	.	PROPN
inlawrev-21502	351	7	,	,	PUNCT
inlawrev-21502	351	8	supra	supra	PROPN
inlawrev-21502	351	9	note	note	PROPN
inlawrev-21502	351	10	17	17	NUM
inlawrev-21502	351	11	,	,	PUNCT
inlawrev-21502	351	12	at	at	ADP
inlawrev-21502	351	13	2	2	NUM
inlawrev-21502	351	14	.	.	NOUN
inlawrev-21502	351	15	130	130	NUM
inlawrev-21502	351	16	.	.	PUNCT
inlawrev-21502	352	1	u.s	u.s	PROPN
inlawrev-21502	352	2	.	.	PROPN
inlawrev-21502	352	3	gov’t	gov’t	PROPN
inlawrev-21502	352	4	accountability	accountability	NOUN
inlawrev-21502	352	5	office	office	NOUN
inlawrev-21502	352	6	,	,	PUNCT
inlawrev-21502	352	7	supra	supra	PROPN
inlawrev-21502	352	8	note	note	PROPN
inlawrev-21502	352	9	8	8	NUM
inlawrev-21502	352	10	,	,	PUNCT
inlawrev-21502	352	11	at	at	ADP
inlawrev-21502	352	12	10	10	NUM
inlawrev-21502	352	13	.	.	PUNCT
inlawrev-21502	353	1	131	131	NUM
inlawrev-21502	353	2	.	.	PUNCT
inlawrev-21502	354	1	see	see	VERB
inlawrev-21502	354	2	i	i	PRON
inlawrev-21502	354	3	d.	d.	PROPN
inlawrev-21502	354	4	at	at	ADP
inlawrev-21502	354	5	10	10	NUM
inlawrev-21502	354	6	-	-	SYM
inlawrev-21502	354	7	11	11	NUM
inlawrev-21502	354	8	.	.	PUNCT
inlawrev-21502	355	1	2017	2017	NUM
inlawrev-21502	355	2	]	]	PUNCT
inlawrev-21502	355	3	a	a	DET
inlawrev-21502	355	4	state	state	NOUN
inlawrev-21502	355	5	legislative	legislative	ADJ
inlawrev-21502	355	6	solution	solution	NOUN
inlawrev-21502	355	7	685	685	NUM
inlawrev-21502	355	8	significant	significant	ADJ
inlawrev-21502	355	9	amounts	amount	NOUN
inlawrev-21502	355	10	of	of	ADP
inlawrev-21502	355	11	income	income	NOUN
inlawrev-21502	355	12	tax	tax	NOUN
inlawrev-21502	355	13	revenue	revenue	NOUN
inlawrev-21502	355	14	when	when	SCONJ
inlawrev-21502	355	15	employers	employer	NOUN
inlawrev-21502	355	16	misclassify	misclassify	VERB
inlawrev-21502	355	17	their	their	PRON
inlawrev-21502	355	18	workers	worker	NOUN
inlawrev-21502	355	19	.	.	PUNCT
inlawrev-21502	356	1	local	local	ADJ
inlawrev-21502	356	2	governments	government	NOUN
inlawrev-21502	356	3	receive	receive	VERB
inlawrev-21502	356	4	about	about	ADV
inlawrev-21502	356	5	$	$	SYM
inlawrev-21502	356	6	1.5	1.5	NUM
inlawrev-21502	356	7	billion	billion	NUM
inlawrev-21502	356	8	in	in	ADP
inlawrev-21502	356	9	income	income	NOUN
inlawrev-21502	356	10	tax	tax	NOUN
inlawrev-21502	356	11	revenues132	revenues132	PROPN
inlawrev-21502	356	12	annually	annually	ADV
inlawrev-21502	356	13	.	.	PUNCT
inlawrev-21502	357	1	w	w	NOUN
inlawrev-21502	357	2	hen	hen	NOUN
inlawrev-21502	357	3	applying	apply	VERB
inlawrev-21502	357	4	estimates	estimate	NOUN
inlawrev-21502	357	5	adjusted	adjust	VERB
inlawrev-21502	357	6	for	for	ADP
inlawrev-21502	357	7	the	the	DET
inlawrev-21502	357	8	average	average	ADJ
inlawrev-21502	357	9	local	local	ADJ
inlawrev-21502	357	10	tax	tax	NOUN
inlawrev-21502	357	11	rate	rate	NOUN
inlawrev-21502	357	12	of133	of133	PROPN
inlawrev-21502	357	13	1.16	1.16	NUM
inlawrev-21502	357	14	%	%	NOUN
inlawrev-21502	357	15	,	,	PUNCT
inlawrev-21502	357	16	lost	lose	VERB
inlawrev-21502	357	17	local	local	ADJ
inlawrev-21502	357	18	tax	tax	NOUN
inlawrev-21502	357	19	revenue	revenue	NOUN
inlawrev-21502	357	20	for	for	ADP
inlawrev-21502	357	21	the	the	DET
inlawrev-21502	357	22	ninety	ninety	NUM
inlawrev-21502	357	23	-	-	PUNCT
inlawrev-21502	357	24	one	one	NUM
inlawrev-21502	357	25	local	local	ADJ
inlawrev-21502	357	26	governments	government	NOUN
inlawrev-21502	357	27	that	that	PRON
inlawrev-21502	357	28	collect	collect	VERB
inlawrev-21502	357	29	local	local	ADJ
inlawrev-21502	357	30	income	income	NOUN
inlawrev-21502	357	31	tax	tax	NOUN
inlawrev-21502	357	32	is	be	AUX
inlawrev-21502	357	33	approximately	approximately	ADV
inlawrev-21502	357	34	$	$	SYM
inlawrev-21502	357	35	4.7-$6.7	4.7-$6.7	NUM
inlawrev-21502	357	36	million	million	NUM
inlawrev-21502	357	37	annually	annually	ADV
inlawrev-21502	357	38	.	.	PUNCT
inlawrev-21502	358	1	this	this	DET
inlawrev-21502	358	2	loss	loss	NOUN
inlawrev-21502	358	3	occurs134	occurs134	PROPN
inlawrev-21502	358	4	because	because	SCONJ
inlawrev-21502	358	5	independent	independent	ADJ
inlawrev-21502	358	6	contractors	contractor	NOUN
inlawrev-21502	358	7	typically	typically	ADV
inlawrev-21502	358	8	under	under	AUX
inlawrev-21502	358	9	-	-	PUNCT
inlawrev-21502	358	10	report	report	VERB
inlawrev-21502	358	11	their	their	PRON
inlawrev-21502	358	12	personal	personal	ADJ
inlawrev-21502	358	13	income	income	NOUN
inlawrev-21502	358	14	due	due	ADP
inlawrev-21502	358	15	to	to	ADP
inlawrev-21502	358	16	not	not	PART
inlawrev-21502	358	17	having	have	VERB
inlawrev-21502	358	18	their	their	PRON
inlawrev-21502	358	19	taxes	taxis	NOUN
inlawrev-21502	358	20	withheld	withhold	VERB
inlawrev-21502	358	21	.	.	PUNCT
inlawrev-21502	359	1	independent	independent	ADJ
inlawrev-21502	359	2	contractors	contractor	NOUN
inlawrev-21502	359	3	are	be	AUX
inlawrev-21502	359	4	also	also	ADV
inlawrev-21502	359	5	permitted135	permitted135	NOUN
inlawrev-21502	359	6	to	to	PART
inlawrev-21502	359	7	deduct	deduct	VERB
inlawrev-21502	359	8	certain	certain	ADJ
inlawrev-21502	359	9	expenses	expense	NOUN
inlawrev-21502	359	10	that	that	PRON
inlawrev-21502	359	11	em	em	PRON
inlawrev-21502	359	12	ployees	ployee	NOUN
inlawrev-21502	359	13	are	be	AUX
inlawrev-21502	359	14	not	not	PART
inlawrev-21502	359	15	permitted	permit	VERB
inlawrev-21502	359	16	to	to	PART
inlawrev-21502	359	17	deduct	deduct	VERB
inlawrev-21502	359	18	,	,	PUNCT
inlawrev-21502	359	19	such	such	ADJ
inlawrev-21502	359	20	as	as	ADP
inlawrev-21502	359	21	expenses	expense	NOUN
inlawrev-21502	359	22	for	for	ADP
inlawrev-21502	359	23	automobiles	automobile	NOUN
inlawrev-21502	359	24	,	,	PUNCT
inlawrev-21502	359	25	homes	home	NOUN
inlawrev-21502	359	26	,	,	PUNCT
inlawrev-21502	359	27	m	m	VERB
inlawrev-21502	359	28	edical	edical	ADJ
inlawrev-21502	359	29	insurance	insurance	NOUN
inlawrev-21502	359	30	,	,	PUNCT
inlawrev-21502	359	31	retirement	retirement	NOUN
inlawrev-21502	359	32	plans	plan	NOUN
inlawrev-21502	359	33	,	,	PUNCT
inlawrev-21502	359	34	and	and	CCONJ
inlawrev-21502	359	35	business	business	NOUN
inlawrev-21502	359	36	trips	trip	NOUN
inlawrev-21502	359	37	.	.	PUNCT
inlawrev-21502	360	1	these	these	DET
inlawrev-21502	360	2	numerous	numerous	ADJ
inlawrev-21502	360	3	deductions	deduction	NOUN
inlawrev-21502	360	4	and	and	CCONJ
inlawrev-21502	360	5	failure	failure	NOUN
inlawrev-21502	360	6	to	to	PART
inlawrev-21502	360	7	properly	properly	ADV
inlawrev-21502	360	8	report136	report136	PROPN
inlawrev-21502	360	9	income	income	NOUN
inlawrev-21502	360	10	lead	lead	NOUN
inlawrev-21502	360	11	to	to	ADP
inlawrev-21502	360	12	an	an	DET
inlawrev-21502	360	13	estimated	estimate	VERB
inlawrev-21502	360	14	annual	annual	ADJ
inlawrev-21502	360	15	revenue	revenue	NOUN
inlawrev-21502	360	16	loss	loss	NOUN
inlawrev-21502	360	17	of	of	ADP
inlawrev-21502	360	18	between	between	ADP
inlawrev-21502	360	19	$	$	SYM
inlawrev-21502	360	20	147.5	147.5	NUM
inlawrev-21502	360	21	m	m	NOUN
inlawrev-21502	360	22	illion	illion	NOUN
inlawrev-21502	360	23	and	and	CCONJ
inlawrev-21502	360	24	$	$	SYM
inlawrev-21502	360	25	245.8	245.8	NUM
inlawrev-21502	360	26	million	million	NUM
inlawrev-21502	360	27	for	for	ADP
inlawrev-21502	360	28	the	the	DET
inlawrev-21502	360	29	indiana	indiana	PROPN
inlawrev-21502	360	30	state	state	PROPN
inlawrev-21502	360	31	government	government	NOUN
inlawrev-21502	360	32	for	for	ADP
inlawrev-21502	360	33	2007	2007	NUM
inlawrev-21502	360	34	-	-	SYM
inlawrev-21502	360	35	2008.137	2008.137	NOUN
inlawrev-21502	360	36	in	in	ADP
inlawrev-21502	360	37	addition	addition	NOUN
inlawrev-21502	360	38	to	to	ADP
inlawrev-21502	360	39	the	the	DET
inlawrev-21502	360	40	loss	loss	NOUN
inlawrev-21502	360	41	of	of	ADP
inlawrev-21502	360	42	income	income	NOUN
inlawrev-21502	360	43	tax	tax	NOUN
inlawrev-21502	360	44	revenue	revenue	NOUN
inlawrev-21502	360	45	,	,	PUNCT
inlawrev-21502	360	46	the	the	DET
inlawrev-21502	360	47	indiana	indiana	PROPN
inlawrev-21502	360	48	state	state	PROPN
inlawrev-21502	360	49	unemployment	unemployment	NOUN
inlawrev-21502	360	50	insurance	insurance	NOUN
inlawrev-21502	360	51	system	system	NOUN
inlawrev-21502	360	52	is	be	AUX
inlawrev-21502	360	53	negatively	negatively	ADV
inlawrev-21502	360	54	affected	affect	VERB
inlawrev-21502	360	55	by	by	ADP
inlawrev-21502	360	56	misclassification	misclassification	NOUN
inlawrev-21502	360	57	.	.	PUNCT
inlawrev-21502	361	1	this	this	DET
inlawrev-21502	361	2	occurs138	occurs138	PROPN
inlawrev-21502	361	3	because	because	SCONJ
inlawrev-21502	361	4	employers	employer	NOUN
inlawrev-21502	361	5	who	who	PRON
inlawrev-21502	361	6	misclassify	misclassify	VERB
inlawrev-21502	361	7	employees	employee	NOUN
inlawrev-21502	361	8	as	as	ADP
inlawrev-21502	361	9	independent	independent	ADJ
inlawrev-21502	361	10	contractors	contractor	NOUN
inlawrev-21502	361	11	do	do	AUX
inlawrev-21502	361	12	not	not	PART
inlawrev-21502	361	13	pay	pay	VERB
inlawrev-21502	361	14	any	any	DET
inlawrev-21502	361	15	unemployment	unemployment	NOUN
inlawrev-21502	361	16	insurance	insurance	NOUN
inlawrev-21502	361	17	.	.	PUNCT
inlawrev-21502	362	1	w	w	NOUN
inlawrev-21502	362	2	hen	hen	NOUN
inlawrev-21502	362	3	employers	employer	NOUN
inlawrev-21502	362	4	fail	fail	VERB
inlawrev-21502	362	5	to	to	PART
inlawrev-21502	362	6	pay	pay	VERB
inlawrev-21502	362	7	premiums	premium	NOUN
inlawrev-21502	362	8	due139	due139	ADJ
inlawrev-21502	362	9	to	to	ADP
inlawrev-21502	362	10	the	the	DET
inlawrev-21502	362	11	unemployment	unemployment	NOUN
inlawrev-21502	362	12	insurance	insurance	NOUN
inlawrev-21502	362	13	trust	trust	PROPN
inlawrev-21502	362	14	fund	fund	PROPN
inlawrev-21502	362	15	,	,	PUNCT
inlawrev-21502	362	16	indiana	indiana	PROPN
inlawrev-21502	362	17	’s	’s	PROPN
inlawrev-21502	362	18	unemployment	unemployment	NOUN
inlawrev-21502	362	19	insurance	insurance	NOUN
inlawrev-21502	362	20	system	system	NOUN
inlawrev-21502	362	21	loses	lose	VERB
inlawrev-21502	362	22	significant	significant	ADJ
inlawrev-21502	362	23	revenue	revenue	NOUN
inlawrev-21502	362	24	.	.	PUNCT
inlawrev-21502	363	1	this	this	DET
inlawrev-21502	363	2	loss	loss	NOUN
inlawrev-21502	363	3	was	be	AUX
inlawrev-21502	363	4	estimated	estimate	VERB
inlawrev-21502	363	5	at	at	ADP
inlawrev-21502	363	6	$	$	SYM
inlawrev-21502	363	7	30.4	30.4	NUM
inlawrev-21502	363	8	million	million	NUM
inlawrev-21502	363	9	in140	in140	PROPN
inlawrev-21502	363	10	2008	2008	NUM
inlawrev-21502	363	11	.	.	PUNCT
inlawrev-21502	364	1	a	a	DET
inlawrev-21502	364	2	2000	2000	NUM
inlawrev-21502	364	3	report	report	NOUN
inlawrev-21502	364	4	detailing	detail	VERB
inlawrev-21502	364	5	misclassification	misclassification	NOUN
inlawrev-21502	364	6	’s	’s	PART
inlawrev-21502	364	7	effects	effect	NOUN
inlawrev-21502	364	8	on	on	ADP
inlawrev-21502	364	9	unemployment141	unemployment141	PROPN
inlawrev-21502	364	10	insurance	insurance	NOUN
inlawrev-21502	364	11	suggested	suggest	VERB
inlawrev-21502	364	12	,	,	PUNCT
inlawrev-21502	364	13	[	[	X
inlawrev-21502	364	14	a]n	a]n	NOUN
inlawrev-21502	364	15	increase	increase	NOUN
inlawrev-21502	364	16	in	in	ADP
inlawrev-21502	364	17	the	the	DET
inlawrev-21502	364	18	unemployment	unemployment	NOUN
inlawrev-21502	364	19	rate	rate	NOUN
inlawrev-21502	364	20	could	could	AUX
inlawrev-21502	364	21	cause	cause	VERB
inlawrev-21502	364	22	enormous	enormous	ADJ
inlawrev-21502	364	23	increases	increase	NOUN
inlawrev-21502	364	24	in	in	ADP
inlawrev-21502	364	25	independent	independent	ADJ
inlawrev-21502	364	26	contractor	contractor	NOUN
inlawrev-21502	364	27	-	-	PUNCT
inlawrev-21502	364	28	related	relate	VERB
inlawrev-21502	364	29	issues	issue	NOUN
inlawrev-21502	364	30	that	that	PRON
inlawrev-21502	364	31	would	would	AUX
inlawrev-21502	364	32	have	have	VERB
inlawrev-21502	364	33	to	to	PART
inlawrev-21502	364	34	be	be	AUX
inlawrev-21502	364	35	investigated	investigate	VERB
inlawrev-21502	364	36	.	.	PUNCT
inlawrev-21502	365	1	the	the	DET
inlawrev-21502	365	2	additional	additional	ADJ
inlawrev-21502	365	3	claims	claim	NOUN
inlawrev-21502	365	4	would	would	AUX
inlawrev-21502	365	5	also	also	ADV
inlawrev-21502	365	6	drain	drain	VERB
inlawrev-21502	365	7	the	the	DET
inlawrev-21502	365	8	[	[	X
inlawrev-21502	365	9	unemployment	unemployment	NOUN
inlawrev-21502	365	10	]	]	PUNCT
inlawrev-21502	365	11	trust	trust	NOUN
inlawrev-21502	365	12	fund	fund	PROPN
inlawrev-21502	365	13	,	,	PUNCT
inlawrev-21502	365	14	and	and	CCONJ
inlawrev-21502	365	15	this	this	DET
inlawrev-21502	365	16	drain	drain	NOUN
inlawrev-21502	365	17	would	would	AUX
inlawrev-21502	365	18	most	most	ADV
inlawrev-21502	365	19	likely	likely	ADV
inlawrev-21502	365	20	have	have	VERB
inlawrev-21502	365	21	to	to	PART
inlawrev-21502	365	22	be	be	AUX
inlawrev-21502	365	23	offset	offset	VERB
inlawrev-21502	365	24	by	by	ADP
inlawrev-21502	365	25	assigning	assign	VERB
inlawrev-21502	365	26	higher	high	ADJ
inlawrev-21502	365	27	contribution	contribution	NOUN
inlawrev-21502	365	28	rates	rate	NOUN
inlawrev-21502	365	29	to	to	ADP
inlawrev-21502	365	30	those	those	DET
inlawrev-21502	365	31	employers	employer	NOUN
inlawrev-21502	365	32	that	that	PRON
inlawrev-21502	365	33	correctly	correctly	ADV
inlawrev-21502	365	34	classify	classify	VERB
inlawrev-21502	365	35	their	their	PRON
inlawrev-21502	365	36	workers	worker	NOUN
inlawrev-21502	365	37	and	and	CCONJ
inlawrev-21502	365	38	pay	pay	VERB
inlawrev-21502	365	39	their	their	PRON
inlawrev-21502	365	40	taxes.142	taxes.142	NOUN
inlawrev-21502	365	41	w	w	NOUN
inlawrev-21502	365	42	hen	hen	NOUN
inlawrev-21502	365	43	employers	employer	NOUN
inlawrev-21502	365	44	misclassify	misclassify	VERB
inlawrev-21502	365	45	they	they	PRON
inlawrev-21502	365	46	also	also	ADV
inlawrev-21502	365	47	avoid	avoid	VERB
inlawrev-21502	365	48	paying	pay	VERB
inlawrev-21502	365	49	workers	worker	NOUN
inlawrev-21502	365	50	'	'	PART
inlawrev-21502	365	51	compensation	compensation	NOUN
inlawrev-21502	365	52	premiums	premium	NOUN
inlawrev-21502	365	53	.	.	PUNCT
inlawrev-21502	366	1	according	accord	VERB
inlawrev-21502	366	2	to	to	ADP
inlawrev-21502	366	3	a	a	DET
inlawrev-21502	366	4	2000	2000	NUM
inlawrev-21502	366	5	report	report	NOUN
inlawrev-21502	366	6	by	by	ADP
inlawrev-21502	366	7	planmatics	planmatic	NOUN
inlawrev-21502	366	8	,	,	PUNCT
inlawrev-21502	366	9	avoiding	avoid	VERB
inlawrev-21502	366	10	these	these	DET
inlawrev-21502	366	11	high143	high143	PROPN
inlawrev-21502	366	12	premiums	premium	NOUN
inlawrev-21502	366	13	is	be	AUX
inlawrev-21502	366	14	the	the	DET
inlawrev-21502	366	15	primary	primary	ADJ
inlawrev-21502	366	16	reason	reason	NOUN
inlawrev-21502	366	17	employers	employer	NOUN
inlawrev-21502	366	18	misclassify	misclassify	VERB
inlawrev-21502	366	19	.	.	PUNCT
inlawrev-21502	367	1	this	this	PRON
inlawrev-21502	367	2	causes	cause	VERB
inlawrev-21502	367	3	higher144	higher144	PROPN
inlawrev-21502	367	4	132	132	NUM
inlawrev-21502	367	5	.	.	PUNCT
inlawrev-21502	368	1	kelsay	kelsay	PROPN
inlawrev-21502	368	2	&	&	CCONJ
inlawrev-21502	368	3	sturgeon	sturgeon	PROPN
inlawrev-21502	368	4	,	,	PUNCT
inlawrev-21502	368	5	supra	supra	PROPN
inlawrev-21502	368	6	note	note	NOUN
inlawrev-21502	368	7	9	9	NUM
inlawrev-21502	368	8	,	,	PUNCT
inlawrev-21502	368	9	at	at	ADP
inlawrev-21502	368	10	31	31	NUM
inlawrev-21502	368	11	-	-	SYM
inlawrev-21502	368	12	33	33	NUM
inlawrev-21502	368	13	.	.	PUNCT
inlawrev-21502	368	14	133	133	NUM
inlawrev-21502	368	15	.	.	PUNCT
inlawrev-21502	369	1	i	i	PRON
inlawrev-21502	369	2	d.	d.	PROPN
inlawrev-21502	369	3	134	134	NUM
inlawrev-21502	369	4	.	.	PUNCT
inlawrev-21502	370	1	j.	j.	PROPN
inlawrev-21502	370	2	rep	rep	PROPN
inlawrev-21502	370	3	.	.	PROPN
inlawrev-21502	370	4	of	of	ADP
inlawrev-21502	370	5	the	the	DET
inlawrev-21502	370	6	ind	ind	NOUN
inlawrev-21502	370	7	.	.	PUNCT
inlawrev-21502	371	1	dep’t	dep’t	NOUN
inlawrev-21502	371	2	of	of	ADP
inlawrev-21502	371	3	workforce	workforce	PROPN
inlawrev-21502	371	4	dev	dev	PROPN
inlawrev-21502	371	5	.	.	PROPN
inlawrev-21502	371	6	,	,	PUNCT
inlawrev-21502	371	7	labor	labor	NOUN
inlawrev-21502	371	8	,	,	PUNCT
inlawrev-21502	371	9	revenue	revenue	NOUN
inlawrev-21502	371	10	,	,	PUNCT
inlawrev-21502	371	11	and	and	CCONJ
inlawrev-21502	371	12	the	the	DET
inlawrev-21502	371	13	worker	worker	NOUN
inlawrev-21502	371	14	’s	’s	PART
inlawrev-21502	371	15	comp	comp	NOUN
inlawrev-21502	371	16	.	.	PUNCT
inlawrev-21502	372	1	bd	bd	PROPN
inlawrev-21502	372	2	.	.	PROPN
inlawrev-21502	372	3	,	,	PUNCT
inlawrev-21502	372	4	worker	worker	NOUN
inlawrev-21502	372	5	misclassification	misclassification	NOUN
inlawrev-21502	372	6	in	in	ADP
inlawrev-21502	372	7	indiana	indiana	PROPN
inlawrev-21502	372	8	6	6	NUM
inlawrev-21502	372	9	(	(	PUNCT
inlawrev-21502	372	10	2010	2010	NUM
inlawrev-21502	372	11	)	)	PUNCT
inlawrev-21502	372	12	,	,	PUNCT
inlawrev-21502	372	13	http://www.in.gov/legislative/	http://www.in.gov/legislative/	PROPN
inlawrev-21502	372	14	igareports	igareport	VERB
inlawrev-21502	372	15	/	/	SYM
inlawrev-21502	372	16	agencyarchive	agencyarchive	ADJ
inlawrev-21502	372	17	/	/	SYM
inlawrev-21502	372	18	reports	report	NOUN
inlawrev-21502	372	19	/	/	SYM
inlawrev-21502	372	20	dwd22.pdf	dwd22.pdf	NOUN
inlawrev-21502	372	21	[	[	X
inlawrev-21502	372	22	http://perma.cc/bwh7-slzb	http://perma.cc/bwh7-slzb	PROPN
inlawrev-21502	372	23	]	]	PUNCT
inlawrev-21502	372	24	.	.	PUNCT
inlawrev-21502	373	1	135	135	NUM
inlawrev-21502	373	2	.	.	PUNCT
inlawrev-21502	374	1	kelsay	kelsay	PROPN
inlawrev-21502	374	2	&	&	CCONJ
inlawrev-21502	374	3	sturgeon	sturgeon	PROPN
inlawrev-21502	374	4	,	,	PUNCT
inlawrev-21502	374	5	supra	supra	PROPN
inlawrev-21502	374	6	note	note	NOUN
inlawrev-21502	374	7	9	9	NUM
inlawrev-21502	374	8	,	,	PUNCT
inlawrev-21502	374	9	at	at	ADP
inlawrev-21502	374	10	31	31	NUM
inlawrev-21502	374	11	.	.	PUNCT
inlawrev-21502	374	12	136	136	NUM
inlawrev-21502	374	13	.	.	PUNCT
inlawrev-21502	375	1	i	i	PRON
inlawrev-21502	375	2	d.	d.	PROPN
inlawrev-21502	375	3	137	137	NUM
inlawrev-21502	375	4	.	.	PUNCT
inlawrev-21502	376	1	i	i	PRON
inlawrev-21502	376	2	d.	d.	PROPN
inlawrev-21502	376	3	at	at	ADP
inlawrev-21502	376	4	32	32	NUM
inlawrev-21502	376	5	.	.	PUNCT
inlawrev-21502	377	1	138	138	NUM
inlawrev-21502	377	2	.	.	PUNCT
inlawrev-21502	378	1	i	i	PRON
inlawrev-21502	378	2	d.	d.	PROPN
inlawrev-21502	378	3	at	at	ADP
inlawrev-21502	378	4	6	6	NUM
inlawrev-21502	378	5	.	.	NOUN
inlawrev-21502	378	6	139	139	NUM
inlawrev-21502	378	7	.	.	PUNCT
inlawrev-21502	379	1	i	i	PRON
inlawrev-21502	379	2	d.	d.	PROPN
inlawrev-21502	379	3	at	at	ADP
inlawrev-21502	379	4	30	30	NUM
inlawrev-21502	379	5	.	.	PUNCT
inlawrev-21502	380	1	140	140	NUM
inlawrev-21502	380	2	.	.	PUNCT
inlawrev-21502	381	1	i	i	PRON
inlawrev-21502	381	2	d.	d.	PROPN
inlawrev-21502	381	3	at	at	ADP
inlawrev-21502	381	4	6	6	NUM
inlawrev-21502	381	5	.	.	NOUN
inlawrev-21502	381	6	141	141	NUM
inlawrev-21502	381	7	.	.	PUNCT
inlawrev-21502	382	1	i	i	PRON
inlawrev-21502	382	2	d.	d.	PROPN
inlawrev-21502	382	3	142	142	NUM
inlawrev-21502	382	4	.	.	PUNCT
inlawrev-21502	383	1	de	de	PROPN
inlawrev-21502	383	2	silva	silva	PROPN
inlawrev-21502	383	3	et	et	PROPN
inlawrev-21502	383	4	al	al	PROPN
inlawrev-21502	383	5	.	.	PROPN
inlawrev-21502	383	6	,	,	PUNCT
inlawrev-21502	383	7	supra	supra	PROPN
inlawrev-21502	383	8	note	note	PROPN
inlawrev-21502	383	9	17	17	NUM
inlawrev-21502	383	10	,	,	PUNCT
inlawrev-21502	383	11	at	at	ADP
inlawrev-21502	383	12	76	76	NUM
inlawrev-21502	383	13	.	.	PUNCT
inlawrev-21502	384	1	143	143	NUM
inlawrev-21502	384	2	.	.	PUNCT
inlawrev-21502	385	1	kelsay	kelsay	PROPN
inlawrev-21502	385	2	&	&	CCONJ
inlawrev-21502	385	3	sturgeon	sturgeon	PROPN
inlawrev-21502	385	4	,	,	PUNCT
inlawrev-21502	385	5	supra	supra	PROPN
inlawrev-21502	385	6	note	note	NOUN
inlawrev-21502	385	7	9	9	NUM
inlawrev-21502	385	8	,	,	PUNCT
inlawrev-21502	385	9	at	at	ADP
inlawrev-21502	385	10	33	33	NUM
inlawrev-21502	385	11	-	-	SYM
inlawrev-21502	385	12	34	34	NUM
inlawrev-21502	385	13	.	.	PUNCT
inlawrev-21502	386	1	144	144	NUM
inlawrev-21502	386	2	.	.	PUNCT
inlawrev-21502	387	1	i	i	PRON
inlawrev-21502	387	2	d.	d.	PROPN
inlawrev-21502	387	3	686	686	NUM
inlawrev-21502	387	4	indiana	indiana	PROPN
inlawrev-21502	387	5	law	law	PROPN
inlawrev-21502	387	6	review	review	NOUN
inlawrev-21502	388	1	[	[	X
inlawrev-21502	388	2	vol	vol	NOUN
inlawrev-21502	388	3	.	.	PUNCT
inlawrev-21502	389	1	50:673	50:673	NUM
inlawrev-21502	389	2	premiums	premium	NOUN
inlawrev-21502	389	3	for	for	ADP
inlawrev-21502	389	4	honest	honest	ADJ
inlawrev-21502	389	5	employers	employer	NOUN
inlawrev-21502	389	6	who	who	PRON
inlawrev-21502	389	7	do	do	AUX
inlawrev-21502	389	8	not	not	PART
inlawrev-21502	389	9	misclassify	misclassify	VERB
inlawrev-21502	389	10	,	,	PUNCT
inlawrev-21502	389	11	which	which	PRON
inlawrev-21502	389	12	places	place	VERB
inlawrev-21502	389	13	them	they	PRON
inlawrev-21502	389	14	at	at	ADP
inlawrev-21502	389	15	a	a	DET
inlawrev-21502	389	16	significant	significant	ADJ
inlawrev-21502	389	17	competitive	competitive	ADJ
inlawrev-21502	389	18	disadvantage	disadvantage	NOUN
inlawrev-21502	389	19	.	.	PUNCT
inlawrev-21502	390	1	in	in	ADP
inlawrev-21502	390	2	the	the	DET
inlawrev-21502	390	3	construction	construction	NOUN
inlawrev-21502	390	4	industry	industry	NOUN
inlawrev-21502	390	5	for	for	ADP
inlawrev-21502	390	6	example,145	example,145	NOUN
inlawrev-21502	390	7	employers	employer	NOUN
inlawrev-21502	390	8	who	who	PRON
inlawrev-21502	390	9	avoid	avoid	VERB
inlawrev-21502	390	10	workers	worker	NOUN
inlawrev-21502	390	11	’	'	PUNCT
inlawrev-21502	390	12	compensation	compensation	NOUN
inlawrev-21502	390	13	costs	cost	NOUN
inlawrev-21502	390	14	are	be	AUX
inlawrev-21502	390	15	able	able	ADJ
inlawrev-21502	390	16	to	to	PART
inlawrev-21502	390	17	underbid	underbid	VERB
inlawrev-21502	390	18	employers	employer	NOUN
inlawrev-21502	390	19	who	who	PRON
inlawrev-21502	390	20	correctly	correctly	ADV
inlawrev-21502	390	21	classify	classify	VERB
inlawrev-21502	390	22	their	their	PRON
inlawrev-21502	390	23	employees	employee	NOUN
inlawrev-21502	390	24	.	.	PUNCT
inlawrev-21502	391	1	w	w	NOUN
inlawrev-21502	391	2	hen	hen	NOUN
inlawrev-21502	391	3	workers	worker	NOUN
inlawrev-21502	391	4	classified	classify	VERB
inlawrev-21502	391	5	as146	as146	PROPN
inlawrev-21502	391	6	independent	independent	ADJ
inlawrev-21502	391	7	contractors	contractor	NOUN
inlawrev-21502	391	8	are	be	AUX
inlawrev-21502	391	9	hurt	hurt	VERB
inlawrev-21502	391	10	,	,	PUNCT
inlawrev-21502	391	11	they	they	PRON
inlawrev-21502	391	12	routinely	routinely	ADV
inlawrev-21502	391	13	change	change	VERB
inlawrev-21502	391	14	their	their	PRON
inlawrev-21502	391	15	status	status	NOUN
inlawrev-21502	391	16	to	to	ADP
inlawrev-21502	391	17	employee	employee	NOUN
inlawrev-21502	391	18	in	in	ADP
inlawrev-21502	391	19	order	order	NOUN
inlawrev-21502	391	20	to	to	PART
inlawrev-21502	391	21	get	get	VERB
inlawrev-21502	391	22	coverage	coverage	NOUN
inlawrev-21502	391	23	under	under	ADP
inlawrev-21502	391	24	the	the	DET
inlawrev-21502	391	25	company	company	NOUN
inlawrev-21502	391	26	’s	’s	PART
inlawrev-21502	391	27	workers	worker	NOUN
inlawrev-21502	391	28	’	'	PUNCT
inlawrev-21502	391	29	compensation	compensation	NOUN
inlawrev-21502	391	30	system.147	system.147	NOUN
inlawrev-21502	391	31	this	this	DET
inlawrev-21502	391	32	classification	classification	NOUN
inlawrev-21502	391	33	switches	switch	NOUN
inlawrev-21502	391	34	results	result	NOUN
inlawrev-21502	391	35	in	in	ADP
inlawrev-21502	391	36	the	the	DET
inlawrev-21502	391	37	payment	payment	NOUN
inlawrev-21502	391	38	of	of	ADP
inlawrev-21502	391	39	workers	worker	NOUN
inlawrev-21502	391	40	’	'	PUNCT
inlawrev-21502	391	41	compensation	compensation	NOUN
inlawrev-21502	391	42	benefits	benefit	NOUN
inlawrev-21502	391	43	even	even	ADV
inlawrev-21502	391	44	though	though	SCONJ
inlawrev-21502	391	45	no	no	DET
inlawrev-21502	391	46	premiums	premium	NOUN
inlawrev-21502	391	47	were	be	AUX
inlawrev-21502	391	48	ever	ever	ADV
inlawrev-21502	391	49	collected.148	collected.148	PROPN
inlawrev-21502	391	50	iii	iii	PROPN
inlawrev-21502	391	51	.	.	PUNCT
inlawrev-21502	392	1	state	state	NOUN
inlawrev-21502	392	2	legislative	legislative	ADJ
inlawrev-21502	392	3	efforts	effort	NOUN
inlawrev-21502	392	4	a.	a.	PROPN
inlawrev-21502	392	5	illinois	illinois	PROPN
inlawrev-21502	392	6	illinois	illinois	PROPN
inlawrev-21502	392	7	enacted	enact	VERB
inlawrev-21502	392	8	the	the	DET
inlawrev-21502	392	9	illinois	illinois	PROPN
inlawrev-21502	392	10	employee	employee	NOUN
inlawrev-21502	392	11	classification	classification	NOUN
inlawrev-21502	392	12	act	act	NOUN
inlawrev-21502	392	13	(	(	PUNCT
inlawrev-21502	392	14	“	"	PUNCT
inlawrev-21502	392	15	eca	eca	NOUN
inlawrev-21502	392	16	”	"	PUNCT
inlawrev-21502	392	17	)	)	PUNCT
inlawrev-21502	392	18	in	in	ADP
inlawrev-21502	392	19	2007	2007	NUM
inlawrev-21502	392	20	,	,	PUNCT
inlawrev-21502	392	21	specifically	specifically	ADV
inlawrev-21502	392	22	intended	intend	VERB
inlawrev-21502	392	23	“	"	PUNCT
inlawrev-21502	392	24	to	to	PART
inlawrev-21502	392	25	address	address	VERB
inlawrev-21502	392	26	the	the	DET
inlawrev-21502	392	27	practice	practice	NOUN
inlawrev-21502	392	28	of	of	ADP
inlawrev-21502	392	29	misclassifying	misclassifye	VERB
inlawrev-21502	392	30	employees	employee	NOUN
inlawrev-21502	392	31	as	as	ADP
inlawrev-21502	392	32	independent	independent	ADJ
inlawrev-21502	392	33	contractors	contractor	NOUN
inlawrev-21502	392	34	”	"	PUNCT
inlawrev-21502	392	35	in	in	ADP
inlawrev-21502	392	36	the	the	DET
inlawrev-21502	392	37	construction	construction	NOUN
inlawrev-21502	392	38	industry	industry	NOUN
inlawrev-21502	392	39	.	.	PUNCT
inlawrev-21502	393	1	the	the	DET
inlawrev-21502	393	2	eca	eca	NOUN
inlawrev-21502	393	3	accomplishes149	accomplishes149	PROPN
inlawrev-21502	393	4	this	this	DET
inlawrev-21502	393	5	objective	objective	NOUN
inlawrev-21502	393	6	by	by	ADP
inlawrev-21502	393	7	setting	set	VERB
inlawrev-21502	393	8	a	a	DET
inlawrev-21502	393	9	presumption	presumption	NOUN
inlawrev-21502	393	10	of	of	ADP
inlawrev-21502	393	11	an	an	DET
inlawrev-21502	393	12	employer	employer	NOUN
inlawrev-21502	393	13	-	-	PUNCT
inlawrev-21502	393	14	employee	employee	NOUN
inlawrev-21502	393	15	relationship	relationship	NOUN
inlawrev-21502	393	16	,	,	PUNCT
inlawrev-21502	393	17	requiring	require	VERB
inlawrev-21502	393	18	an	an	DET
inlawrev-21502	393	19	employer	employer	NOUN
inlawrev-21502	393	20	to	to	PART
inlawrev-21502	393	21	affirmatively	affirmatively	ADV
inlawrev-21502	393	22	prove	prove	VERB
inlawrev-21502	393	23	a	a	DET
inlawrev-21502	393	24	worker	worker	NOUN
inlawrev-21502	393	25	is	be	AUX
inlawrev-21502	393	26	an	an	DET
inlawrev-21502	393	27	independent	independent	ADJ
inlawrev-21502	393	28	contractor	contractor	NOUN
inlawrev-21502	393	29	for	for	ADP
inlawrev-21502	393	30	the	the	DET
inlawrev-21502	393	31	worker	worker	NOUN
inlawrev-21502	393	32	to	to	PART
inlawrev-21502	393	33	be	be	AUX
inlawrev-21502	393	34	classified	classify	VERB
inlawrev-21502	393	35	as	as	ADP
inlawrev-21502	393	36	such	such	ADJ
inlawrev-21502	393	37	.	.	PUNCT
inlawrev-21502	394	1	to	to	PART
inlawrev-21502	394	2	prove	prove	VERB
inlawrev-21502	394	3	the	the	DET
inlawrev-21502	394	4	classification150	classification150	PROPN
inlawrev-21502	394	5	of	of	ADP
inlawrev-21502	394	6	an	an	DET
inlawrev-21502	394	7	independent	independent	ADJ
inlawrev-21502	394	8	contractor	contractor	NOUN
inlawrev-21502	394	9	,	,	PUNCT
inlawrev-21502	394	10	an	an	DET
inlawrev-21502	394	11	employer	employer	NOUN
inlawrev-21502	394	12	must	must	AUX
inlawrev-21502	394	13	meet	meet	VERB
inlawrev-21502	394	14	a	a	DET
inlawrev-21502	394	15	three	three	NUM
inlawrev-21502	394	16	-	-	PUNCT
inlawrev-21502	394	17	part	part	NOUN
inlawrev-21502	394	18	test	test	NOUN
inlawrev-21502	394	19	.	.	PUNCT
inlawrev-21502	395	1	this	this	DET
inlawrev-21502	395	2	test,151	test,151	NOUN
inlawrev-21502	395	3	which	which	PRON
inlawrev-21502	395	4	is	be	AUX
inlawrev-21502	395	5	similar	similar	ADJ
inlawrev-21502	395	6	to	to	ADP
inlawrev-21502	395	7	the	the	DET
inlawrev-21502	395	8	previously	previously	ADV
inlawrev-21502	395	9	m	m	AUX
inlawrev-21502	395	10	entioned	entione	VERB
inlawrev-21502	395	11	abc	abc	PROPN
inlawrev-21502	395	12	test	test	NOUN
inlawrev-21502	395	13	,	,	PUNCT
inlawrev-21502	395	14	requires	require	VERB
inlawrev-21502	395	15	an	an	DET
inlawrev-21502	395	16	employer	employer	NOUN
inlawrev-21502	395	17	to	to	PART
inlawrev-21502	395	18	show	show	VERB
inlawrev-21502	395	19	that	that	SCONJ
inlawrev-21502	395	20	the	the	DET
inlawrev-21502	395	21	worker	worker	NOUN
inlawrev-21502	395	22	is	be	AUX
inlawrev-21502	395	23	“	"	PUNCT
inlawrev-21502	395	24	(	(	PUNCT
inlawrev-21502	395	25	a	a	X
inlawrev-21502	395	26	)	)	PUNCT
inlawrev-21502	395	27	free	free	ADJ
inlawrev-21502	395	28	from	from	ADP
inlawrev-21502	395	29	control	control	NOUN
inlawrev-21502	395	30	or	or	CCONJ
inlawrev-21502	395	31	direction	direction	NOUN
inlawrev-21502	395	32	of	of	ADP
inlawrev-21502	395	33	the	the	DET
inlawrev-21502	395	34	employer	employer	NOUN
inlawrev-21502	395	35	;	;	PUNCT
inlawrev-21502	395	36	(	(	PUNCT
inlawrev-21502	395	37	b	b	X
inlawrev-21502	395	38	)	)	PUNCT
inlawrev-21502	395	39	the	the	DET
inlawrev-21502	395	40	service[s	service[s	NOUN
inlawrev-21502	395	41	]	]	PUNCT
inlawrev-21502	395	42	performed	perform	VERB
inlawrev-21502	395	43	by	by	ADP
inlawrev-21502	395	44	the	the	DET
inlawrev-21502	395	45	individual	individual	NOUN
inlawrev-21502	395	46	[	[	X
inlawrev-21502	395	47	are	be	AUX
inlawrev-21502	395	48	]	]	PUNCT
inlawrev-21502	395	49	outside	outside	ADP
inlawrev-21502	395	50	the	the	DET
inlawrev-21502	395	51	usual	usual	ADJ
inlawrev-21502	395	52	course	course	NOUN
inlawrev-21502	395	53	of	of	ADP
inlawrev-21502	395	54	services	service	NOUN
inlawrev-21502	395	55	performed	perform	VERB
inlawrev-21502	395	56	by	by	ADP
inlawrev-21502	395	57	the	the	DET
inlawrev-21502	395	58	contractor	contractor	NOUN
inlawrev-21502	395	59	;	;	PUNCT
inlawrev-21502	395	60	and	and	CCONJ
inlawrev-21502	395	61	(	(	PUNCT
inlawrev-21502	395	62	c	c	X
inlawrev-21502	395	63	)	)	PUNCT
inlawrev-21502	395	64	the	the	DET
inlawrev-21502	395	65	individual	individual	NOUN
inlawrev-21502	395	66	is	be	AUX
inlawrev-21502	395	67	engaged	engage	VERB
inlawrev-21502	395	68	in	in	ADP
inlawrev-21502	395	69	an	an	DET
inlawrev-21502	395	70	independently	independently	ADV
inlawrev-21502	395	71	established	establish	VERB
inlawrev-21502	395	72	trade	trade	NOUN
inlawrev-21502	395	73	,	,	PUNCT
inlawrev-21502	395	74	occupation	occupation	NOUN
inlawrev-21502	395	75	,	,	PUNCT
inlawrev-21502	395	76	profession	profession	NOUN
inlawrev-21502	395	77	or	or	CCONJ
inlawrev-21502	395	78	business	business	NOUN
inlawrev-21502	395	79	.	.	PUNCT
inlawrev-21502	396	1	”152	”152	PUNCT
inlawrev-21502	396	2	employers	employer	NOUN
inlawrev-21502	396	3	are	be	AUX
inlawrev-21502	396	4	required	require	VERB
inlawrev-21502	396	5	to	to	PART
inlawrev-21502	396	6	report	report	VERB
inlawrev-21502	396	7	up	up	ADP
inlawrev-21502	396	8	-	-	PUNCT
inlawrev-21502	396	9	to	to	ADP
inlawrev-21502	396	10	-	-	PUNCT
inlawrev-21502	396	11	date	date	NOUN
inlawrev-21502	396	12	records	record	NOUN
inlawrev-21502	396	13	for	for	ADP
inlawrev-21502	396	14	each	each	DET
inlawrev-21502	396	15	individual	individual	NOUN
inlawrev-21502	396	16	who	who	PRON
inlawrev-21502	396	17	performs	perform	VERB
inlawrev-21502	396	18	services	service	NOUN
inlawrev-21502	396	19	for	for	ADP
inlawrev-21502	396	20	the	the	DET
inlawrev-21502	396	21	employer	employer	NOUN
inlawrev-21502	396	22	in	in	ADP
inlawrev-21502	396	23	an	an	DET
inlawrev-21502	396	24	attempt	attempt	NOUN
inlawrev-21502	396	25	to	to	PART
inlawrev-21502	396	26	ensure	ensure	VERB
inlawrev-21502	396	27	correct	correct	ADJ
inlawrev-21502	396	28	classification	classification	NOUN
inlawrev-21502	396	29	based	base	VERB
inlawrev-21502	396	30	on	on	ADP
inlawrev-21502	396	31	the	the	DET
inlawrev-21502	396	32	nature	nature	NOUN
inlawrev-21502	396	33	of	of	ADP
inlawrev-21502	396	34	the	the	DET
inlawrev-21502	396	35	work	work	NOUN
inlawrev-21502	396	36	.	.	PUNCT
inlawrev-21502	397	1	153	153	NUM
inlawrev-21502	397	2	if	if	SCONJ
inlawrev-21502	397	3	an	an	DET
inlawrev-21502	397	4	em	em	PROPN
inlawrev-21502	397	5	ployer	ployer	NOUN
inlawrev-21502	397	6	violates	violate	VERB
inlawrev-21502	397	7	the	the	DET
inlawrev-21502	397	8	terms	term	NOUN
inlawrev-21502	397	9	of	of	ADP
inlawrev-21502	397	10	the	the	DET
inlawrev-21502	397	11	eca	eca	NOUN
inlawrev-21502	397	12	by	by	ADP
inlawrev-21502	397	13	failing	fail	VERB
inlawrev-21502	397	14	to	to	PART
inlawrev-21502	397	15	keep	keep	VERB
inlawrev-21502	397	16	adequate	adequate	ADJ
inlawrev-21502	397	17	records	record	NOUN
inlawrev-21502	397	18	,	,	PUNCT
inlawrev-21502	397	19	failing	fail	VERB
inlawrev-21502	397	20	to	to	PART
inlawrev-21502	397	21	affirmatively	affirmatively	ADV
inlawrev-21502	397	22	prove	prove	VERB
inlawrev-21502	397	23	a	a	DET
inlawrev-21502	397	24	worker	worker	NOUN
inlawrev-21502	397	25	’s	’s	PART
inlawrev-21502	397	26	independent	independent	ADJ
inlawrev-21502	397	27	contractor	contractor	NOUN
inlawrev-21502	397	28	status	status	NOUN
inlawrev-21502	397	29	,	,	PUNCT
inlawrev-21502	397	30	or	or	CCONJ
inlawrev-21502	397	31	by	by	ADP
inlawrev-21502	397	32	other	other	ADJ
inlawrev-21502	397	33	means	mean	NOUN
inlawrev-21502	397	34	,	,	PUNCT
inlawrev-21502	397	35	the	the	DET
inlawrev-21502	397	36	employee	employee	NOUN
inlawrev-21502	397	37	has	have	VERB
inlawrev-21502	397	38	the	the	DET
inlawrev-21502	397	39	ability	ability	NOUN
inlawrev-21502	397	40	to	to	PART
inlawrev-21502	397	41	bring	bring	VERB
inlawrev-21502	397	42	suit	suit	NOUN
inlawrev-21502	397	43	under	under	ADP
inlawrev-21502	397	44	a	a	DET
inlawrev-21502	397	45	private	private	ADJ
inlawrev-21502	397	46	right	right	NOUN
inlawrev-21502	397	47	of	of	ADP
inlawrev-21502	397	48	action	action	NOUN
inlawrev-21502	397	49	.	.	PUNCT
inlawrev-21502	398	1	if	if	SCONJ
inlawrev-21502	398	2	a	a	DET
inlawrev-21502	398	3	violation	violation	NOUN
inlawrev-21502	398	4	is	be	AUX
inlawrev-21502	398	5	determined	determine	VERB
inlawrev-21502	398	6	,	,	PUNCT
inlawrev-21502	398	7	employees	employee	NOUN
inlawrev-21502	398	8	can	can	AUX
inlawrev-21502	398	9	recover	recover	VERB
inlawrev-21502	398	10	remedies154	remedies154	PROPN
inlawrev-21502	398	11	including	include	VERB
inlawrev-21502	398	12	:	:	PUNCT
inlawrev-21502	398	13	145	145	NUM
inlawrev-21502	398	14	.	.	PUNCT
inlawrev-21502	399	1	i	i	PRON
inlawrev-21502	399	2	d.	d.	PROPN
inlawrev-21502	399	3	146	146	NUM
inlawrev-21502	399	4	.	.	PUNCT
inlawrev-21502	400	1	i	i	PRON
inlawrev-21502	400	2	d.	d.	PROPN
inlawrev-21502	400	3	at	at	ADP
inlawrev-21502	400	4	34	34	NUM
inlawrev-21502	400	5	.	.	PUNCT
inlawrev-21502	401	1	147	147	NUM
inlawrev-21502	401	2	.	.	PUNCT
inlawrev-21502	402	1	i	i	PRON
inlawrev-21502	402	2	d.	d.	PROPN
inlawrev-21502	402	3	148	148	NUM
inlawrev-21502	402	4	.	.	PUNCT
inlawrev-21502	403	1	i	i	PRON
inlawrev-21502	403	2	d.	d.	PROPN
inlawrev-21502	403	3	149	149	NUM
inlawrev-21502	403	4	.	.	PUNCT
inlawrev-21502	403	5	820	820	NUM
inlawrev-21502	403	6	ill	ill	ADJ
inlawrev-21502	403	7	.	.	PUNCT
inlawrev-21502	404	1	comp	comp	PROPN
inlawrev-21502	404	2	.	.	PUNCT
inlawrev-21502	405	1	stat	stat	PROPN
inlawrev-21502	405	2	.	.	PUNCT
inlawrev-21502	406	1	185/3	185/3	NUM
inlawrev-21502	406	2	(	(	PUNCT
inlawrev-21502	406	3	2016	2016	NUM
inlawrev-21502	406	4	)	)	PUNCT
inlawrev-21502	406	5	.	.	PUNCT
inlawrev-21502	407	1	150	150	NUM
inlawrev-21502	407	2	.	.	PUNCT
inlawrev-21502	407	3	see	see	VERB
inlawrev-21502	407	4	i	i	PRON
inlawrev-21502	407	5	d.	d.	PROPN
inlawrev-21502	407	6	185/10(b	185/10(b	NUM
inlawrev-21502	407	7	)	)	PUNCT
inlawrev-21502	407	8	.	.	PUNCT
inlawrev-21502	408	1	151	151	NUM
inlawrev-21502	408	2	.	.	PUNCT
inlawrev-21502	409	1	jane	jane	PROPN
inlawrev-21502	409	2	p.	p.	PROPN
inlawrev-21502	409	3	kwak	kwak	PROPN
inlawrev-21502	409	4	,	,	PUNCT
inlawrev-21502	409	5	employees	employee	NOUN
inlawrev-21502	409	6	versus	versus	ADP
inlawrev-21502	409	7	independent	independent	ADJ
inlawrev-21502	409	8	contractors	contractor	NOUN
inlawrev-21502	409	9	:	:	PUNCT
inlawrev-21502	409	10	why	why	SCONJ
inlawrev-21502	409	11	states	state	NOUN
inlawrev-21502	409	12	should	should	AUX
inlawrev-21502	409	13	not	not	PART
inlawrev-21502	409	14	enact	enact	VERB
inlawrev-21502	409	15	statutes	statute	NOUN
inlawrev-21502	409	16	that	that	PRON
inlawrev-21502	409	17	target	target	VERB
inlawrev-21502	409	18	the	the	DET
inlawrev-21502	409	19	construction	construction	NOUN
inlawrev-21502	409	20	industry	industry	NOUN
inlawrev-21502	409	21	,	,	PUNCT
inlawrev-21502	409	22	39	39	NUM
inlawrev-21502	409	23	j.	j.	PROPN
inlawrev-21502	409	24	legis	legis	PROPN
inlawrev-21502	409	25	.	.	PUNCT
inlawrev-21502	410	1	295	295	NUM
inlawrev-21502	410	2	,	,	PUNCT
inlawrev-21502	410	3	309	309	NUM
inlawrev-21502	410	4	(	(	PUNCT
inlawrev-21502	410	5	2012	2012	NUM
inlawrev-21502	410	6	-	-	SYM
inlawrev-21502	410	7	2013	2013	NUM
inlawrev-21502	410	8	)	)	PUNCT
inlawrev-21502	410	9	.	.	PUNCT
inlawrev-21502	411	1	152	152	NUM
inlawrev-21502	411	2	.	.	PUNCT
inlawrev-21502	412	1	i	i	PRON
inlawrev-21502	412	2	d.	d.	PROPN
inlawrev-21502	412	3	at	at	ADP
inlawrev-21502	412	4	310	310	NUM
inlawrev-21502	412	5	.	.	PROPN
inlawrev-21502	412	6	153	153	NUM
inlawrev-21502	412	7	.	.	PUNCT
inlawrev-21502	413	1	see	see	VERB
inlawrev-21502	413	2	820	820	NUM
inlawrev-21502	413	3	ill	ill	ADJ
inlawrev-21502	413	4	.	.	PUNCT
inlawrev-21502	414	1	comp	comp	PROPN
inlawrev-21502	414	2	.	.	PUNCT
inlawrev-21502	415	1	stat	stat	PROPN
inlawrev-21502	415	2	.	.	PUNCT
inlawrev-21502	416	1	185/43	185/43	NUM
inlawrev-21502	416	2	(	(	PUNCT
inlawrev-21502	416	3	2016	2016	NUM
inlawrev-21502	416	4	)	)	PUNCT
inlawrev-21502	416	5	.	.	PUNCT
inlawrev-21502	417	1	154	154	NUM
inlawrev-21502	417	2	.	.	PUNCT
inlawrev-21502	417	3	see	see	VERB
inlawrev-21502	417	4	i	i	PRON
inlawrev-21502	417	5	d.	d.	PROPN
inlawrev-21502	417	6	185/60	185/60	NUM
inlawrev-21502	417	7	.	.	PUNCT
inlawrev-21502	418	1	2017	2017	NUM
inlawrev-21502	418	2	]	]	PUNCT
inlawrev-21502	418	3	a	a	DET
inlawrev-21502	418	4	state	state	NOUN
inlawrev-21502	418	5	legislative	legislative	ADJ
inlawrev-21502	418	6	solution	solution	NOUN
inlawrev-21502	418	7	687	687	NUM
inlawrev-21502	418	8	(	(	PUNCT
inlawrev-21502	418	9	1	1	NUM
inlawrev-21502	418	10	)	)	PUNCT
inlawrev-21502	418	11	the	the	DET
inlawrev-21502	418	12	am	am	NOUN
inlawrev-21502	418	13	ount	ount	NOUN
inlawrev-21502	418	14	of	of	ADP
inlawrev-21502	418	15	any	any	DET
inlawrev-21502	418	16	wages	wage	NOUN
inlawrev-21502	418	17	,	,	PUNCT
inlawrev-21502	418	18	salary	salary	NOUN
inlawrev-21502	418	19	,	,	PUNCT
inlawrev-21502	418	20	employment	employment	NOUN
inlawrev-21502	418	21	benefits	benefit	NOUN
inlawrev-21502	418	22	,	,	PUNCT
inlawrev-21502	418	23	or	or	CCONJ
inlawrev-21502	418	24	other	other	ADJ
inlawrev-21502	418	25	compensation	compensation	NOUN
inlawrev-21502	418	26	denied	deny	VERB
inlawrev-21502	418	27	or	or	CCONJ
inlawrev-21502	418	28	lost	lose	VERB
inlawrev-21502	418	29	,	,	PUNCT
inlawrev-21502	418	30	plus	plus	CCONJ
inlawrev-21502	418	31	an	an	DET
inlawrev-21502	418	32	equal	equal	ADJ
inlawrev-21502	418	33	amount	amount	NOUN
inlawrev-21502	418	34	in	in	ADP
inlawrev-21502	418	35	liquidated	liquidate	VERB
inlawrev-21502	418	36	damages	damage	NOUN
inlawrev-21502	418	37	;	;	PUNCT
inlawrev-21502	418	38	(	(	PUNCT
inlawrev-21502	418	39	2	2	X
inlawrev-21502	418	40	)	)	PUNCT
inlawrev-21502	418	41	compensatory	compensatory	ADJ
inlawrev-21502	418	42	damages	damage	NOUN
inlawrev-21502	418	43	and	and	CCONJ
inlawrev-21502	418	44	an	an	DET
inlawrev-21502	418	45	amount	amount	NOUN
inlawrev-21502	418	46	up	up	ADP
inlawrev-21502	418	47	to	to	PART
inlawrev-21502	418	48	$	$	SYM
inlawrev-21502	418	49	500	500	NUM
inlawrev-21502	418	50	for	for	ADP
inlawrev-21502	418	51	each	each	DET
inlawrev-21502	418	52	violation	violation	NOUN
inlawrev-21502	418	53	of	of	ADP
inlawrev-21502	418	54	the	the	DET
inlawrev-21502	418	55	eca	eca	NOUN
inlawrev-21502	418	56	;	;	PUNCT
inlawrev-21502	418	57	(	(	PUNCT
inlawrev-21502	418	58	3	3	X
inlawrev-21502	418	59	)	)	PUNCT
inlawrev-21502	418	60	all	all	DET
inlawrev-21502	418	61	legal	legal	ADJ
inlawrev-21502	418	62	or	or	CCONJ
inlawrev-21502	418	63	equitable	equitable	ADJ
inlawrev-21502	418	64	relief	relief	NOUN
inlawrev-21502	418	65	appropriate	appropriate	ADJ
inlawrev-21502	418	66	in	in	ADP
inlawrev-21502	418	67	the	the	DET
inlawrev-21502	418	68	case	case	NOUN
inlawrev-21502	418	69	of	of	ADP
inlawrev-21502	418	70	unlawful	unlawful	ADJ
inlawrev-21502	418	71	retaliation	retaliation	NOUN
inlawrev-21502	418	72	;	;	PUNCT
inlawrev-21502	418	73	and	and	CCONJ
inlawrev-21502	418	74	(	(	PUNCT
inlawrev-21502	418	75	4	4	X
inlawrev-21502	418	76	)	)	PUNCT
inlawrev-21502	418	77	attorney	attorney	NOUN
inlawrev-21502	418	78	’s	’s	PART
inlawrev-21502	418	79	fees	fee	NOUN
inlawrev-21502	418	80	and	and	CCONJ
inlawrev-21502	418	81	costs.155	costs.155	NOUN
inlawrev-21502	418	82	employers	employer	NOUN
inlawrev-21502	418	83	who	who	PRON
inlawrev-21502	418	84	are	be	AUX
inlawrev-21502	418	85	found	find	VERB
inlawrev-21502	418	86	to	to	PART
inlawrev-21502	418	87	have	have	AUX
inlawrev-21502	418	88	violated	violate	VERB
inlawrev-21502	418	89	the	the	DET
inlawrev-21502	418	90	a	a	DET
inlawrev-21502	418	91	ct	ct	PROPN
inlawrev-21502	418	92	can	can	AUX
inlawrev-21502	418	93	face	face	VERB
inlawrev-21502	418	94	civil	civil	ADJ
inlawrev-21502	418	95	penalties	penalty	NOUN
inlawrev-21502	418	96	and	and	CCONJ
inlawrev-21502	418	97	criminal	criminal	ADJ
inlawrev-21502	418	98	penalties	penalty	NOUN
inlawrev-21502	418	99	,	,	PUNCT
inlawrev-21502	418	100	including	include	VERB
inlawrev-21502	418	101	enhanced	enhance	VERB
inlawrev-21502	418	102	penalties	penalty	NOUN
inlawrev-21502	418	103	for	for	ADP
inlawrev-21502	418	104	willful	willful	ADJ
inlawrev-21502	418	105	violations.156	violations.156	PROPN
inlawrev-21502	418	106	despite	despite	SCONJ
inlawrev-21502	418	107	its	its	PRON
inlawrev-21502	418	108	stringent	stringent	ADJ
inlawrev-21502	418	109	attempts	attempt	NOUN
inlawrev-21502	418	110	to	to	PART
inlawrev-21502	418	111	address	address	VERB
inlawrev-21502	418	112	the	the	DET
inlawrev-21502	418	113	issue	issue	NOUN
inlawrev-21502	418	114	of	of	ADP
inlawrev-21502	418	115	misclassification	misclassification	NOUN
inlawrev-21502	418	116	,	,	PUNCT
inlawrev-21502	418	117	the	the	DET
inlawrev-21502	418	118	eca	eca	NOUN
inlawrev-21502	418	119	has	have	AUX
inlawrev-21502	418	120	been	be	AUX
inlawrev-21502	418	121	met	meet	VERB
inlawrev-21502	418	122	with	with	ADP
inlawrev-21502	418	123	criticism	criticism	NOUN
inlawrev-21502	418	124	from	from	ADP
inlawrev-21502	418	125	certain	certain	ADJ
inlawrev-21502	418	126	groups	group	NOUN
inlawrev-21502	418	127	since	since	SCONJ
inlawrev-21502	418	128	its	its	PRON
inlawrev-21502	418	129	inception	inception	NOUN
inlawrev-21502	418	130	.	.	PUNCT
inlawrev-21502	419	1	according	accord	VERB
inlawrev-21502	419	2	to	to	ADP
inlawrev-21502	419	3	jeffrey	jeffrey	PROPN
inlawrev-21502	419	4	risch	risch	PROPN
inlawrev-21502	419	5	,	,	PUNCT
inlawrev-21502	419	6	chair	chair	NOUN
inlawrev-21502	419	7	of	of	ADP
inlawrev-21502	419	8	the	the	DET
inlawrev-21502	419	9	illinois	illinois	PROPN
inlawrev-21502	419	10	c	c	PROPN
inlawrev-21502	419	11	ham	ham	PROPN
inlawrev-21502	419	12	ber	ber	PROPN
inlawrev-21502	419	13	of	of	ADP
inlawrev-21502	419	14	commerce	commerce	PROPN
inlawrev-21502	419	15	’s	’s	PART
inlawrev-21502	419	16	employment	employment	PROPN
inlawrev-21502	419	17	law	law	PROPN
inlawrev-21502	419	18	&	&	CCONJ
inlawrev-21502	419	19	litigation	litigation	PROPN
inlawrev-21502	419	20	committee	committee	PROPN
inlawrev-21502	419	21	,	,	PUNCT
inlawrev-21502	419	22	the	the	DET
inlawrev-21502	419	23	eca	eca	NOUN
inlawrev-21502	419	24	’s	’s	PART
inlawrev-21502	419	25	penalties	penalty	NOUN
inlawrev-21502	419	26	for	for	ADP
inlawrev-21502	419	27	misclassifying	misclassifye	VERB
inlawrev-21502	419	28	can	can	AUX
inlawrev-21502	419	29	cripple	cripple	VERB
inlawrev-21502	419	30	employers	employer	NOUN
inlawrev-21502	419	31	and	and	CCONJ
inlawrev-21502	419	32	destroy	destroy	VERB
inlawrev-21502	419	33	businesses	business	NOUN
inlawrev-21502	419	34	.	.	PUNCT
inlawrev-21502	420	1	risch	risch	PROPN
inlawrev-21502	420	2	argues	argue	VERB
inlawrev-21502	420	3	that157	that157	PROPN
inlawrev-21502	420	4	if	if	SCONJ
inlawrev-21502	420	5	a	a	DET
inlawrev-21502	420	6	court	court	NOUN
inlawrev-21502	420	7	or	or	CCONJ
inlawrev-21502	420	8	the	the	DET
inlawrev-21502	420	9	illinois	illinois	PROPN
inlawrev-21502	420	10	d	d	PROPN
inlawrev-21502	420	11	epartment	epartment	NOUN
inlawrev-21502	420	12	of	of	ADP
inlawrev-21502	420	13	labor	labor	NOUN
inlawrev-21502	420	14	decides	decide	VERB
inlawrev-21502	420	15	to	to	PART
inlawrev-21502	420	16	pursue	pursue	VERB
inlawrev-21502	420	17	the	the	DET
inlawrev-21502	420	18	maximum	maximum	ADJ
inlawrev-21502	420	19	penalties	penalty	NOUN
inlawrev-21502	420	20	available	available	ADJ
inlawrev-21502	420	21	,	,	PUNCT
inlawrev-21502	420	22	a	a	DET
inlawrev-21502	420	23	business	business	NOUN
inlawrev-21502	420	24	will	will	AUX
inlawrev-21502	420	25	usually	usually	ADV
inlawrev-21502	420	26	go	go	VERB
inlawrev-21502	420	27	bankrupt	bankrupt	ADJ
inlawrev-21502	420	28	or	or	CCONJ
inlawrev-21502	420	29	be	be	AUX
inlawrev-21502	420	30	forced	force	VERB
inlawrev-21502	420	31	to	to	PART
inlawrev-21502	420	32	close	close	VERB
inlawrev-21502	420	33	down	down	ADP
inlawrev-21502	420	34	.	.	PUNCT
inlawrev-21502	421	1	further	further	ADJ
inlawrev-21502	421	2	criticism	criticism	NOUN
inlawrev-21502	421	3	has	have	AUX
inlawrev-21502	421	4	come	come	VERB
inlawrev-21502	421	5	from	from	ADP
inlawrev-21502	421	6	law	law	NOUN
inlawrev-21502	421	7	review	review	NOUN
inlawrev-21502	421	8	articles	article	NOUN
inlawrev-21502	421	9	and	and	CCONJ
inlawrev-21502	421	10	other158	other158	PROPN
inlawrev-21502	421	11	commentary	commentary	NOUN
inlawrev-21502	421	12	that	that	PRON
inlawrev-21502	421	13	has	have	AUX
inlawrev-21502	421	14	also	also	ADV
inlawrev-21502	421	15	characterized	characterize	VERB
inlawrev-21502	421	16	the	the	DET
inlawrev-21502	421	17	eca	eca	NOUN
inlawrev-21502	421	18	’s	’s	PART
inlawrev-21502	421	19	penalties	penalty	NOUN
inlawrev-21502	421	20	as	as	ADV
inlawrev-21502	421	21	unfair	unfair	ADJ
inlawrev-21502	421	22	and	and	CCONJ
inlawrev-21502	421	23	unnecessary	unnecessary	ADJ
inlawrev-21502	421	24	.	.	PUNCT
inlawrev-21502	422	1	critics	critic	NOUN
inlawrev-21502	422	2	have	have	AUX
inlawrev-21502	422	3	also	also	ADV
inlawrev-21502	422	4	pointed	point	VERB
inlawrev-21502	422	5	to	to	ADP
inlawrev-21502	422	6	the	the	DET
inlawrev-21502	422	7	act	act	NOUN
inlawrev-21502	422	8	’s	’s	PART
inlawrev-21502	422	9	application	application	NOUN
inlawrev-21502	422	10	to	to	ADP
inlawrev-21502	422	11	private	private	ADJ
inlawrev-21502	422	12	as159	as159	ADJ
inlawrev-21502	422	13	well	well	ADV
inlawrev-21502	422	14	as	as	ADP
inlawrev-21502	422	15	public	public	ADJ
inlawrev-21502	422	16	projects	project	NOUN
inlawrev-21502	422	17	.	.	PUNCT
inlawrev-21502	423	1	according	accord	VERB
inlawrev-21502	423	2	to	to	ADP
inlawrev-21502	423	3	these	these	DET
inlawrev-21502	423	4	critics	critic	NOUN
inlawrev-21502	423	5	,	,	PUNCT
inlawrev-21502	423	6	private	private	ADJ
inlawrev-21502	423	7	individuals	individual	NOUN
inlawrev-21502	423	8	who	who	PRON
inlawrev-21502	423	9	hire160	hire160	VERB
inlawrev-21502	423	10	workers	worker	NOUN
inlawrev-21502	423	11	to	to	PART
inlawrev-21502	423	12	com	com	VERB
inlawrev-21502	423	13	plete	plete	NOUN
inlawrev-21502	423	14	sm	sm	NOUN
inlawrev-21502	423	15	all	all	DET
inlawrev-21502	423	16	construction	construction	NOUN
inlawrev-21502	423	17	projects	project	NOUN
inlawrev-21502	423	18	on	on	ADP
inlawrev-21502	423	19	their	their	PRON
inlawrev-21502	423	20	own	own	ADJ
inlawrev-21502	423	21	home	home	NOUN
inlawrev-21502	423	22	could	could	AUX
inlawrev-21502	423	23	face	face	VERB
inlawrev-21502	423	24	penalties	penalty	NOUN
inlawrev-21502	423	25	if	if	SCONJ
inlawrev-21502	423	26	they	they	PRON
inlawrev-21502	423	27	fail	fail	VERB
inlawrev-21502	423	28	to	to	PART
inlawrev-21502	423	29	prove	prove	VERB
inlawrev-21502	423	30	that	that	SCONJ
inlawrev-21502	423	31	the	the	DET
inlawrev-21502	423	32	worker	worker	NOUN
inlawrev-21502	423	33	should	should	AUX
inlawrev-21502	423	34	be	be	AUX
inlawrev-21502	423	35	classified	classify	VERB
inlawrev-21502	423	36	as	as	ADP
inlawrev-21502	423	37	an	an	DET
inlawrev-21502	423	38	independent	independent	ADJ
inlawrev-21502	423	39	contractor.161	contractor.161	NOUN
inlawrev-21502	423	40	these	these	DET
inlawrev-21502	423	41	criticisms	criticism	NOUN
inlawrev-21502	423	42	highlighting	highlight	VERB
inlawrev-21502	423	43	the	the	DET
inlawrev-21502	423	44	staggering	staggering	ADJ
inlawrev-21502	423	45	amount	amount	NOUN
inlawrev-21502	423	46	of	of	ADP
inlawrev-21502	423	47	penalties	penalty	NOUN
inlawrev-21502	423	48	,	,	PUNCT
inlawrev-21502	423	49	and	and	CCONJ
inlawrev-21502	423	50	the	the	DET
inlawrev-21502	423	51	serious	serious	ADJ
inlawrev-21502	423	52	effect	effect	NOUN
inlawrev-21502	423	53	they	they	PRON
inlawrev-21502	423	54	can	can	AUX
inlawrev-21502	423	55	have	have	VERB
inlawrev-21502	423	56	on	on	ADP
inlawrev-21502	423	57	businesses	business	NOUN
inlawrev-21502	423	58	that	that	PRON
inlawrev-21502	423	59	are	be	AUX
inlawrev-21502	423	60	found	find	VERB
inlawrev-21502	423	61	in	in	ADP
inlawrev-21502	423	62	violation	violation	NOUN
inlawrev-21502	423	63	of	of	ADP
inlawrev-21502	423	64	the	the	DET
inlawrev-21502	423	65	eca	eca	NOUN
inlawrev-21502	423	66	,	,	PUNCT
inlawrev-21502	423	67	have	have	VERB
inlawrev-21502	423	68	real	real	ADJ
inlawrev-21502	423	69	merit	merit	NOUN
inlawrev-21502	423	70	.	.	PUNCT
inlawrev-21502	424	1	it	it	PRON
inlawrev-21502	424	2	seems	seem	VERB
inlawrev-21502	424	3	quite	quite	ADV
inlawrev-21502	424	4	plausible	plausible	ADJ
inlawrev-21502	424	5	that	that	SCONJ
inlawrev-21502	424	6	if	if	SCONJ
inlawrev-21502	424	7	the	the	DET
inlawrev-21502	424	8	maximum	maximum	ADJ
inlawrev-21502	424	9	penalties	penalty	NOUN
inlawrev-21502	424	10	are	be	AUX
inlawrev-21502	424	11	levied	levy	VERB
inlawrev-21502	424	12	,	,	PUNCT
inlawrev-21502	424	13	most	most	ADJ
inlawrev-21502	424	14	employers	employer	NOUN
inlawrev-21502	424	15	will	will	AUX
inlawrev-21502	424	16	not	not	PART
inlawrev-21502	424	17	be	be	AUX
inlawrev-21502	424	18	able	able	ADJ
inlawrev-21502	424	19	to	to	PART
inlawrev-21502	424	20	afford	afford	VERB
inlawrev-21502	424	21	to	to	PART
inlawrev-21502	424	22	stay	stay	VERB
inlawrev-21502	424	23	in	in	ADP
inlawrev-21502	424	24	business	business	NOUN
inlawrev-21502	424	25	.	.	PUNCT
inlawrev-21502	425	1	fortunately	fortunately	ADV
inlawrev-21502	425	2	,	,	PUNCT
inlawrev-21502	425	3	however	however	ADV
inlawrev-21502	425	4	,	,	PUNCT
inlawrev-21502	425	5	the	the	DET
inlawrev-21502	425	6	eca	eca	NOUN
inlawrev-21502	425	7	allows	allow	VERB
inlawrev-21502	425	8	some	some	DET
inlawrev-21502	425	9	discretion	discretion	NOUN
inlawrev-21502	425	10	when	when	SCONJ
inlawrev-21502	425	11	administering	administer	VERB
inlawrev-21502	425	12	penalties	penalty	NOUN
inlawrev-21502	425	13	,	,	PUNCT
inlawrev-21502	425	14	meaning	mean	VERB
inlawrev-21502	425	15	the	the	DET
inlawrev-21502	425	16	maximum	maximum	ADJ
inlawrev-21502	425	17	amount	amount	NOUN
inlawrev-21502	425	18	does	do	AUX
inlawrev-21502	425	19	not	not	PART
inlawrev-21502	425	20	always	always	ADV
inlawrev-21502	425	21	have	have	VERB
inlawrev-21502	425	22	to	to	PART
inlawrev-21502	425	23	be	be	AUX
inlawrev-21502	425	24	ordered	order	VERB
inlawrev-21502	425	25	.	.	PUNCT
inlawrev-21502	426	1	nevertheless	nevertheless	ADV
inlawrev-21502	426	2	,	,	PUNCT
inlawrev-21502	426	3	the162	the162	PROPN
inlawrev-21502	426	4	illinois	illinois	PROPN
inlawrev-21502	426	5	department	department	PROPN
inlawrev-21502	426	6	of	of	ADP
inlawrev-21502	426	7	labor	labor	NOUN
inlawrev-21502	426	8	has	have	AUX
inlawrev-21502	426	9	levied	levy	VERB
inlawrev-21502	426	10	significant	significant	ADJ
inlawrev-21502	426	11	penalties	penalty	NOUN
inlawrev-21502	426	12	against	against	ADP
inlawrev-21502	426	13	som	som	PROPN
inlawrev-21502	426	14	e	e	PROPN
inlawrev-21502	426	15	businesses	business	NOUN
inlawrev-21502	426	16	under	under	ADP
inlawrev-21502	426	17	the	the	DET
inlawrev-21502	426	18	eca	eca	NOUN
inlawrev-21502	426	19	,	,	PUNCT
inlawrev-21502	426	20	most	most	ADV
inlawrev-21502	426	21	notably	notably	ADV
inlawrev-21502	426	22	in	in	ADP
inlawrev-21502	426	23	bartlow	bartlow	NOUN
inlawrev-21502	426	24	v.	v.	ADP
inlawrev-21502	426	25	costigan	costigan	NOUN
inlawrev-21502	426	26	,	,	PUNCT
inlawrev-21502	426	27	in	in	ADP
inlawrev-21502	426	28	which	which	PRON
inlawrev-21502	426	29	a	a	DET
inlawrev-21502	426	30	small	small	ADJ
inlawrev-21502	426	31	155	155	NUM
inlawrev-21502	426	32	.	.	PUNCT
inlawrev-21502	427	1	kwak	kwak	PROPN
inlawrev-21502	427	2	,	,	PUNCT
inlawrev-21502	427	3	supra	supra	PROPN
inlawrev-21502	427	4	note	note	PROPN
inlawrev-21502	427	5	151	151	NUM
inlawrev-21502	427	6	,	,	PUNCT
inlawrev-21502	427	7	at	at	ADP
inlawrev-21502	427	8	311	311	NUM
inlawrev-21502	427	9	.	.	PUNCT
inlawrev-21502	427	10	156	156	NUM
inlawrev-21502	427	11	.	.	PUNCT
inlawrev-21502	427	12	see	see	VERB
inlawrev-21502	427	13	820	820	NUM
inlawrev-21502	427	14	ill	ill	ADJ
inlawrev-21502	427	15	.	.	PUNCT
inlawrev-21502	428	1	comp	comp	PROPN
inlawrev-21502	428	2	.	.	PUNCT
inlawrev-21502	429	1	stat	stat	PROPN
inlawrev-21502	429	2	.	.	PUNCT
inlawrev-21502	430	1	185/40	185/40	NUM
inlawrev-21502	430	2	,	,	PUNCT
inlawrev-21502	430	3	185/45	185/45	NUM
inlawrev-21502	430	4	,	,	PUNCT
inlawrev-21502	430	5	185/35	185/35	NUM
inlawrev-21502	430	6	,	,	PUNCT
inlawrev-21502	430	7	185/60	185/60	NUM
inlawrev-21502	430	8	,	,	PUNCT
inlawrev-21502	430	9	185/55	185/55	NUM
inlawrev-21502	430	10	(	(	PUNCT
inlawrev-21502	430	11	2016	2016	NUM
inlawrev-21502	430	12	)	)	PUNCT
inlawrev-21502	430	13	.	.	PUNCT
inlawrev-21502	431	1	157	157	NUM
inlawrev-21502	431	2	.	.	PUNCT
inlawrev-21502	432	1	kwak	kwak	PROPN
inlawrev-21502	432	2	,	,	PUNCT
inlawrev-21502	432	3	supra	supra	PROPN
inlawrev-21502	432	4	note	note	PROPN
inlawrev-21502	432	5	151	151	NUM
inlawrev-21502	432	6	,	,	PUNCT
inlawrev-21502	432	7	at	at	ADP
inlawrev-21502	432	8	313	313	NUM
inlawrev-21502	432	9	.	.	PUNCT
inlawrev-21502	432	10	158	158	NUM
inlawrev-21502	432	11	.	.	PUNCT
inlawrev-21502	433	1	i	i	PRON
inlawrev-21502	433	2	d.	d.	PROPN
inlawrev-21502	433	3	159	159	NUM
inlawrev-21502	433	4	.	.	PUNCT
inlawrev-21502	434	1	i	i	PRON
inlawrev-21502	434	2	d.	d.	PROPN
inlawrev-21502	434	3	;	;	PUNCT
inlawrev-21502	434	4	markus	markus	NOUN
inlawrev-21502	434	5	may	may	AUX
inlawrev-21502	434	6	,	,	PUNCT
inlawrev-21502	434	7	a	a	DET
inlawrev-21502	434	8	look	look	NOUN
inlawrev-21502	434	9	at	at	ADP
inlawrev-21502	434	10	the	the	DET
inlawrev-21502	434	11	illinois	illinois	PROPN
inlawrev-21502	434	12	employee	employee	NOUN
inlawrev-21502	434	13	classification	classification	PROPN
inlawrev-21502	434	14	act	act	PROPN
inlawrev-21502	434	15	,	,	PUNCT
inlawrev-21502	434	16	ill	ill	PROPN
inlawrev-21502	434	17	.	.	PUNCT
inlawrev-21502	435	1	state	state	PROPN
inlawrev-21502	435	2	bar	bar	PROPN
inlawrev-21502	435	3	ass’n	ass’n	PROPN
inlawrev-21502	435	4	corp	corp	PROPN
inlawrev-21502	435	5	.	.	PROPN
inlawrev-21502	435	6	,	,	PUNCT
inlawrev-21502	435	7	sec	sec	PROPN
inlawrev-21502	435	8	.	.	PROPN
inlawrev-21502	435	9	&	&	CCONJ
inlawrev-21502	435	10	bus	bus	PROPN
inlawrev-21502	435	11	.	.	PUNCT
inlawrev-21502	436	1	law	law	PROPN
inlawrev-21502	436	2	forum	forum	PROPN
inlawrev-21502	436	3	,	,	PUNCT
inlawrev-21502	436	4	vol	vol	NOUN
inlawrev-21502	436	5	.	.	PROPN
inlawrev-21502	437	1	53	53	NUM
inlawrev-21502	437	2	,	,	PUNCT
inlawrev-21502	437	3	no	no	INTJ
inlawrev-21502	437	4	.	.	NOUN
inlawrev-21502	437	5	2	2	NUM
inlawrev-21502	437	6	(	(	PUNCT
inlawrev-21502	437	7	feb	feb	PROPN
inlawrev-21502	437	8	.	.	PROPN
inlawrev-21502	437	9	2008	2008	NUM
inlawrev-21502	437	10	)	)	PUNCT
inlawrev-21502	437	11	.	.	PUNCT
inlawrev-21502	438	1	160	160	NUM
inlawrev-21502	438	2	.	.	PUNCT
inlawrev-21502	439	1	kwak	kwak	PROPN
inlawrev-21502	439	2	,	,	PUNCT
inlawrev-21502	439	3	supra	supra	PROPN
inlawrev-21502	439	4	note	note	PROPN
inlawrev-21502	439	5	151	151	NUM
inlawrev-21502	439	6	,	,	PUNCT
inlawrev-21502	439	7	at	at	ADP
inlawrev-21502	439	8	313	313	NUM
inlawrev-21502	439	9	.	.	PUNCT
inlawrev-21502	439	10	161	161	NUM
inlawrev-21502	439	11	.	.	PUNCT
inlawrev-21502	440	1	i	i	PRON
inlawrev-21502	440	2	d.	d.	PROPN
inlawrev-21502	440	3	162	162	NUM
inlawrev-21502	440	4	.	.	PUNCT
inlawrev-21502	441	1	see	see	VERB
inlawrev-21502	441	2	820	820	NUM
inlawrev-21502	441	3	ill	ill	ADJ
inlawrev-21502	441	4	.	.	PUNCT
inlawrev-21502	442	1	comp	comp	PROPN
inlawrev-21502	442	2	.	.	PUNCT
inlawrev-21502	443	1	stat	stat	PROPN
inlawrev-21502	443	2	.	.	PUNCT
inlawrev-21502	444	1	185/40(a	185/40(a	NUM
inlawrev-21502	444	2	)	)	PUNCT
inlawrev-21502	444	3	(	(	PUNCT
inlawrev-21502	444	4	2016	2016	NUM
inlawrev-21502	444	5	)	)	PUNCT
inlawrev-21502	444	6	.	.	PUNCT
inlawrev-21502	445	1	an	an	DET
inlawrev-21502	445	2	employer	employer	NOUN
inlawrev-21502	445	3	who	who	PRON
inlawrev-21502	445	4	violates	violate	VERB
inlawrev-21502	445	5	the	the	DET
inlawrev-21502	445	6	eca	eca	NOUN
inlawrev-21502	445	7	"	"	PUNCT
inlawrev-21502	445	8	shall	shall	AUX
inlawrev-21502	445	9	be	be	AUX
inlawrev-21502	445	10	subject	subject	ADJ
inlawrev-21502	445	11	to	to	ADP
inlawrev-21502	445	12	a	a	DET
inlawrev-21502	445	13	civil	civil	ADJ
inlawrev-21502	445	14	penalty	penalty	NOUN
inlawrev-21502	445	15	not	not	PART
inlawrev-21502	445	16	to	to	PART
inlawrev-21502	445	17	exceed	exceed	VERB
inlawrev-21502	445	18	$	$	SYM
inlawrev-21502	445	19	1,000	1,000	NUM
inlawrev-21502	445	20	for	for	ADP
inlawrev-21502	445	21	each	each	DET
inlawrev-21502	445	22	violation	violation	NOUN
inlawrev-21502	445	23	found	find	VERB
inlawrev-21502	445	24	.	.	PUNCT
inlawrev-21502	445	25	.	.	PUNCT
inlawrev-21502	445	26	.	.	PUNCT
inlawrev-21502	446	1	.	.	PUNCT
inlawrev-21502	447	1	in	in	ADP
inlawrev-21502	447	2	determining	determine	VERB
inlawrev-21502	447	3	the	the	DET
inlawrev-21502	447	4	amount	amount	NOUN
inlawrev-21502	447	5	of	of	ADP
inlawrev-21502	447	6	a	a	DET
inlawrev-21502	447	7	penalty	penalty	NOUN
inlawrev-21502	447	8	,	,	PUNCT
inlawrev-21502	447	9	the	the	DET
inlawrev-21502	447	10	director	director	NOUN
inlawrev-21502	447	11	shall	shall	AUX
inlawrev-21502	447	12	consider	consider	VERB
inlawrev-21502	447	13	the	the	DET
inlawrev-21502	447	14	appropriateness	appropriateness	NOUN
inlawrev-21502	447	15	of	of	ADP
inlawrev-21502	447	16	the	the	DET
inlawrev-21502	447	17	penalty	penalty	NOUN
inlawrev-21502	447	18	to	to	ADP
inlawrev-21502	447	19	the	the	DET
inlawrev-21502	447	20	employer	employer	NOUN
inlawrev-21502	447	21	or	or	CCONJ
inlawrev-21502	447	22	entity	entity	NOUN
inlawrev-21502	447	23	charged	charge	VERB
inlawrev-21502	447	24	,	,	PUNCT
inlawrev-21502	447	25	upon	upon	SCONJ
inlawrev-21502	447	26	the	the	DET
inlawrev-21502	447	27	determination	determination	NOUN
inlawrev-21502	447	28	of	of	ADP
inlawrev-21502	447	29	the	the	DET
inlawrev-21502	447	30	gravity	gravity	NOUN
inlawrev-21502	447	31	of	of	ADP
inlawrev-21502	447	32	the	the	DET
inlawrev-21502	447	33	violations	violation	NOUN
inlawrev-21502	447	34	.	.	PUNCT
inlawrev-21502	447	35	”	"	PUNCT
inlawrev-21502	448	1	i	i	PRON
inlawrev-21502	448	2	d.	d.	PROPN
inlawrev-21502	448	3	688	688	NUM
inlawrev-21502	448	4	indiana	indiana	PROPN
inlawrev-21502	448	5	law	law	PROPN
inlawrev-21502	448	6	review	review	NOUN
inlawrev-21502	449	1	[	[	X
inlawrev-21502	449	2	vol	vol	NOUN
inlawrev-21502	449	3	.	.	PUNCT
inlawrev-21502	450	1	50:673	50:673	NUM
inlawrev-21502	450	2	construction	construction	NOUN
inlawrev-21502	450	3	firm	firm	NOUN
inlawrev-21502	450	4	unsuccessfully	unsuccessfully	ADV
inlawrev-21502	450	5	challenged	challenge	VERB
inlawrev-21502	450	6	the	the	DET
inlawrev-21502	450	7	constitutionality	constitutionality	NOUN
inlawrev-21502	450	8	of	of	ADP
inlawrev-21502	450	9	the	the	DET
inlawrev-21502	450	10	eca.163	eca.163	NOUN
inlawrev-21502	450	11	the	the	DET
inlawrev-21502	450	12	company	company	NOUN
inlawrev-21502	450	13	,	,	PUNCT
inlawrev-21502	450	14	jack	jack	PROPN
inlawrev-21502	450	15	’s	’s	PART
inlawrev-21502	450	16	roofing	roofing	NOUN
inlawrev-21502	450	17	,	,	PUNCT
inlawrev-21502	450	18	had	have	AUX
inlawrev-21502	450	19	misclassified	misclassifie	VERB
inlawrev-21502	450	20	ten	ten	NUM
inlawrev-21502	450	21	workers	worker	NOUN
inlawrev-21502	450	22	as	as	ADP
inlawrev-21502	450	23	independent	independent	ADJ
inlawrev-21502	450	24	contractors	contractor	NOUN
inlawrev-21502	450	25	for	for	ADP
inlawrev-21502	450	26	periods	period	NOUN
inlawrev-21502	450	27	ranging	range	VERB
inlawrev-21502	450	28	from	from	ADP
inlawrev-21502	450	29	eight	eight	NUM
inlawrev-21502	450	30	to	to	PART
inlawrev-21502	450	31	160	160	NUM
inlawrev-21502	450	32	days	day	NOUN
inlawrev-21502	450	33	.	.	PUNCT
inlawrev-21502	451	1	due	due	ADP
inlawrev-21502	451	2	to	to	ADP
inlawrev-21502	451	3	the	the	DET
inlawrev-21502	451	4	eca’s164	eca’s164	ADJ
inlawrev-21502	451	5	penalty	penalty	NOUN
inlawrev-21502	451	6	structure	structure	NOUN
inlawrev-21502	451	7	,	,	PUNCT
inlawrev-21502	451	8	which	which	PRON
inlawrev-21502	451	9	considers	consider	VERB
inlawrev-21502	451	10	each	each	DET
inlawrev-21502	451	11	day	day	NOUN
inlawrev-21502	451	12	that	that	PRON
inlawrev-21502	451	13	each	each	DET
inlawrev-21502	451	14	worker	worker	NOUN
inlawrev-21502	451	15	is	be	AUX
inlawrev-21502	451	16	misclassified	misclassifie	VERB
inlawrev-21502	451	17	a	a	DET
inlawrev-21502	451	18	separate	separate	ADJ
inlawrev-21502	451	19	violation	violation	NOUN
inlawrev-21502	451	20	,	,	PUNCT
inlawrev-21502	451	21	the	the	DET
inlawrev-21502	451	22	firm	firm	NOUN
inlawrev-21502	451	23	faced	face	VERB
inlawrev-21502	451	24	a	a	DET
inlawrev-21502	451	25	potential	potential	ADJ
inlawrev-21502	451	26	penalty	penalty	NOUN
inlawrev-21502	451	27	of	of	ADP
inlawrev-21502	451	28	$	$	SYM
inlawrev-21502	451	29	1.6	1.6	NUM
inlawrev-21502	451	30	million	million	NUM
inlawrev-21502	451	31	.	.	PUNCT
inlawrev-21502	452	1	w	w	PROPN
inlawrev-21502	452	2	hile165	hile165	PROPN
inlawrev-21502	452	3	166	166	NUM
inlawrev-21502	452	4	$	$	SYM
inlawrev-21502	452	5	1.6	1.6	NUM
inlawrev-21502	452	6	million	million	NUM
inlawrev-21502	452	7	may	may	AUX
inlawrev-21502	452	8	seem	seem	VERB
inlawrev-21502	452	9	high	high	ADJ
inlawrev-21502	452	10	,	,	PUNCT
inlawrev-21502	452	11	it	it	PRON
inlawrev-21502	452	12	is	be	AUX
inlawrev-21502	452	13	important	important	ADJ
inlawrev-21502	452	14	to	to	PART
inlawrev-21502	452	15	note	note	VERB
inlawrev-21502	452	16	that	that	SCONJ
inlawrev-21502	452	17	penalties	penalty	NOUN
inlawrev-21502	452	18	like	like	ADP
inlawrev-21502	452	19	this	this	PRON
inlawrev-21502	452	20	are	be	AUX
inlawrev-21502	452	21	necessary	necessary	ADJ
inlawrev-21502	452	22	and	and	CCONJ
inlawrev-21502	452	23	effective	effective	ADJ
inlawrev-21502	452	24	in	in	ADP
inlawrev-21502	452	25	deterring	deter	VERB
inlawrev-21502	452	26	intentional	intentional	ADJ
inlawrev-21502	452	27	or	or	CCONJ
inlawrev-21502	452	28	repeated	repeat	VERB
inlawrev-21502	452	29	misclassification.167	misclassification.167	PROPN
inlawrev-21502	452	30	b.	b.	PROPN
inlawrev-21502	452	31	california	california	PROPN
inlawrev-21502	452	32	california	california	PROPN
inlawrev-21502	452	33	has	have	AUX
inlawrev-21502	452	34	also	also	ADV
inlawrev-21502	452	35	enacted	enact	VERB
inlawrev-21502	452	36	a	a	DET
inlawrev-21502	452	37	statute	statute	NOUN
inlawrev-21502	452	38	targeted	target	VERB
inlawrev-21502	452	39	at	at	ADP
inlawrev-21502	452	40	reducing	reduce	VERB
inlawrev-21502	452	41	worker	worker	NOUN
inlawrev-21502	452	42	misclassification	misclassification	NOUN
inlawrev-21502	452	43	.	.	PUNCT
inlawrev-21502	453	1	unlike	unlike	ADP
inlawrev-21502	453	2	illinois	illinois	PROPN
inlawrev-21502	453	3	’	'	PUNCT
inlawrev-21502	453	4	eca	eca	NOUN
inlawrev-21502	453	5	,	,	PUNCT
inlawrev-21502	453	6	however	however	ADV
inlawrev-21502	453	7	,	,	PUNCT
inlawrev-21502	453	8	section	section	NOUN
inlawrev-21502	453	9	226.8	226.8	NUM
inlawrev-21502	453	10	of	of	ADP
inlawrev-21502	453	11	the168	the168	PROPN
inlawrev-21502	453	12	california	california	PROPN
inlawrev-21502	453	13	labor	labor	PROPN
inlawrev-21502	453	14	code	code	PROPN
inlawrev-21502	453	15	(	(	PUNCT
inlawrev-21502	453	16	“	"	PUNCT
inlawrev-21502	453	17	section	section	NOUN
inlawrev-21502	453	18	226.8	226.8	NUM
inlawrev-21502	453	19	”	"	PUNCT
inlawrev-21502	453	20	)	)	PUNCT
inlawrev-21502	453	21	is	be	AUX
inlawrev-21502	453	22	not	not	PART
inlawrev-21502	453	23	lim	lim	PROPN
inlawrev-21502	453	24	ited	ite	VERB
inlawrev-21502	453	25	to	to	ADP
inlawrev-21502	453	26	the	the	DET
inlawrev-21502	453	27	construction	construction	NOUN
inlawrev-21502	453	28	industry	industry	NOUN
inlawrev-21502	453	29	.	.	PUNCT
inlawrev-21502	454	1	the	the	DET
inlawrev-21502	454	2	statute	statute	NOUN
inlawrev-21502	454	3	makes	make	VERB
inlawrev-21502	454	4	it	it	PRON
inlawrev-21502	454	5	expressly	expressly	ADV
inlawrev-21502	454	6	unlawful	unlawful	ADJ
inlawrev-21502	454	7	to	to	PART
inlawrev-21502	454	8	willfully	willfully	ADV
inlawrev-21502	454	9	misclassify	misclassify	VERB
inlawrev-21502	454	10	an169	an169	NOUN
inlawrev-21502	454	11	individual	individual	NOUN
inlawrev-21502	454	12	as	as	ADP
inlawrev-21502	454	13	an	an	DET
inlawrev-21502	454	14	independent	independent	ADJ
inlawrev-21502	454	15	contractor	contractor	NOUN
inlawrev-21502	454	16	in	in	ADP
inlawrev-21502	454	17	all	all	DET
inlawrev-21502	454	18	industries	industry	NOUN
inlawrev-21502	454	19	.	.	PUNCT
inlawrev-21502	455	1	california	california	PROPN
inlawrev-21502	455	2	courts	court	NOUN
inlawrev-21502	455	3	have170	have170	PROPN
inlawrev-21502	455	4	not	not	PART
inlawrev-21502	455	5	yet	yet	ADV
inlawrev-21502	455	6	had	have	VERB
inlawrev-21502	455	7	the	the	DET
inlawrev-21502	455	8	opportunity	opportunity	NOUN
inlawrev-21502	455	9	to	to	PART
inlawrev-21502	455	10	address	address	VERB
inlawrev-21502	455	11	what	what	PRON
inlawrev-21502	455	12	circumstances	circumstance	NOUN
inlawrev-21502	455	13	constitute	constitute	VERB
inlawrev-21502	455	14	a	a	DET
inlawrev-21502	455	15	“	"	PUNCT
inlawrev-21502	455	16	willful	willful	ADJ
inlawrev-21502	455	17	”	"	PUNCT
inlawrev-21502	455	18	misclassification	misclassification	NOUN
inlawrev-21502	455	19	;	;	PUNCT
inlawrev-21502	455	20	however	however	ADV
inlawrev-21502	455	21	,	,	PUNCT
inlawrev-21502	455	22	some	some	DET
inlawrev-21502	455	23	commentators	commentator	NOUN
inlawrev-21502	455	24	have	have	AUX
inlawrev-21502	455	25	asserted	assert	VERB
inlawrev-21502	455	26	that	that	SCONJ
inlawrev-21502	455	27	a	a	DET
inlawrev-21502	455	28	“	"	PUNCT
inlawrev-21502	455	29	wellreasoned	wellreasone	VERB
inlawrev-21502	455	30	good	good	ADJ
inlawrev-21502	455	31	faith	faith	NOUN
inlawrev-21502	455	32	misclassification	misclassification	NOUN
inlawrev-21502	455	33	would	would	AUX
inlawrev-21502	455	34	likely	likely	ADV
inlawrev-21502	455	35	fall	fall	VERB
inlawrev-21502	455	36	short	short	ADV
inlawrev-21502	455	37	of	of	ADP
inlawrev-21502	455	38	the	the	DET
inlawrev-21502	455	39	standard	standard	NOUN
inlawrev-21502	455	40	.	.	PUNCT
inlawrev-21502	455	41	”171	”171	PROPN
inlawrev-21502	455	42	additionally	additionally	ADV
inlawrev-21502	455	43	,	,	PUNCT
inlawrev-21502	455	44	california	california	PROPN
inlawrev-21502	455	45	law	law	NOUN
inlawrev-21502	455	46	has	have	AUX
inlawrev-21502	455	47	detailed	detail	VERB
inlawrev-21502	455	48	a	a	DET
inlawrev-21502	455	49	number	number	NOUN
inlawrev-21502	455	50	of	of	ADP
inlawrev-21502	455	51	statutory	statutory	ADJ
inlawrev-21502	455	52	employees	employee	NOUN
inlawrev-21502	455	53	who	who	PRON
inlawrev-21502	455	54	must	must	AUX
inlawrev-21502	455	55	be	be	AUX
inlawrev-21502	455	56	classified	classify	VERB
inlawrev-21502	455	57	as	as	ADP
inlawrev-21502	455	58	employees	employee	NOUN
inlawrev-21502	455	59	regardless	regardless	ADV
inlawrev-21502	455	60	of	of	ADP
inlawrev-21502	455	61	whether	whether	SCONJ
inlawrev-21502	455	62	they	they	PRON
inlawrev-21502	455	63	would	would	AUX
inlawrev-21502	455	64	be	be	AUX
inlawrev-21502	455	65	considered	consider	VERB
inlawrev-21502	455	66	independent	independent	ADJ
inlawrev-21502	455	67	contractors	contractor	NOUN
inlawrev-21502	455	68	under	under	ADP
inlawrev-21502	455	69	the	the	DET
inlawrev-21502	455	70	california	california	PROPN
inlawrev-21502	455	71	common	common	ADJ
inlawrev-21502	455	72	law	law	NOUN
inlawrev-21502	455	73	right	right	NOUN
inlawrev-21502	455	74	-	-	PUNCT
inlawrev-21502	455	75	to	to	ADP
inlawrev-21502	455	76	-	-	PUNCT
inlawrev-21502	455	77	control	control	VERB
inlawrev-21502	455	78	test.172	test.172	NOUN
inlawrev-21502	455	79	these	these	DET
inlawrev-21502	455	80	statutory	statutory	ADJ
inlawrev-21502	455	81	employees	employee	NOUN
inlawrev-21502	455	82	include	include	VERB
inlawrev-21502	455	83	:	:	PUNCT
inlawrev-21502	455	84	1	1	X
inlawrev-21502	455	85	)	)	PUNCT
inlawrev-21502	455	86	any	any	DET
inlawrev-21502	455	87	officer	officer	NOUN
inlawrev-21502	455	88	of	of	ADP
inlawrev-21502	455	89	a	a	DET
inlawrev-21502	455	90	corporation	corporation	NOUN
inlawrev-21502	455	91	is	be	AUX
inlawrev-21502	455	92	an	an	DET
inlawrev-21502	455	93	employee	employee	NOUN
inlawrev-21502	455	94	of	of	ADP
inlawrev-21502	455	95	that	that	DET
inlawrev-21502	455	96	corporation	corporation	NOUN
inlawrev-21502	455	97	.	.	PUNCT
inlawrev-21502	456	1	2	2	X
inlawrev-21502	456	2	)	)	PUNCT
inlawrev-21502	456	3	an	an	DET
inlawrev-21502	456	4	agent	agent	NOUN
inlawrev-21502	456	5	or	or	CCONJ
inlawrev-21502	456	6	commission	commission	NOUN
inlawrev-21502	456	7	driver	driver	NOUN
inlawrev-21502	456	8	who	who	PRON
inlawrev-21502	456	9	distributes	distribute	VERB
inlawrev-21502	456	10	meat	meat	NOUN
inlawrev-21502	456	11	products	product	NOUN
inlawrev-21502	456	12	,	,	PUNCT
inlawrev-21502	456	13	vegetable	vegetable	NOUN
inlawrev-21502	456	14	products	product	NOUN
inlawrev-21502	456	15	,	,	PUNCT
inlawrev-21502	456	16	fruit	fruit	NOUN
inlawrev-21502	456	17	products	product	NOUN
inlawrev-21502	456	18	,	,	PUNCT
inlawrev-21502	456	19	bakery	bakery	NOUN
inlawrev-21502	456	20	products	product	NOUN
inlawrev-21502	456	21	,	,	PUNCT
inlawrev-21502	456	22	beverages	beverage	NOUN
inlawrev-21502	456	23	(	(	PUNCT
inlawrev-21502	456	24	other	other	ADJ
inlawrev-21502	456	25	than	than	ADP
inlawrev-21502	456	26	milk	milk	NOUN
inlawrev-21502	456	27	)	)	PUNCT
inlawrev-21502	456	28	,	,	PUNCT
inlawrev-21502	456	29	laundry	laundry	NOUN
inlawrev-21502	456	30	,	,	PUNCT
inlawrev-21502	456	31	or	or	CCONJ
inlawrev-21502	456	32	dry	dry	ADJ
inlawrev-21502	456	33	cleaning	cleaning	NOUN
inlawrev-21502	456	34	for	for	ADP
inlawrev-21502	456	35	someone	someone	PRON
inlawrev-21502	456	36	else	else	ADV
inlawrev-21502	456	37	.	.	PUNCT
inlawrev-21502	457	1	3	3	X
inlawrev-21502	457	2	)	)	PUNCT
inlawrev-21502	457	3	a	a	DET
inlawrev-21502	457	4	full	full	ADJ
inlawrev-21502	457	5	-	-	PUNCT
inlawrev-21502	457	6	time	time	NOUN
inlawrev-21502	457	7	life	life	NOUN
inlawrev-21502	457	8	insurance	insurance	NOUN
inlawrev-21502	457	9	salesperson	salesperson	NOUN
inlawrev-21502	457	10	who	who	PRON
inlawrev-21502	457	11	sells	sell	VERB
inlawrev-21502	457	12	primarily	primarily	ADV
inlawrev-21502	457	13	for	for	ADP
inlawrev-21502	457	14	one	one	NUM
inlawrev-21502	457	15	company	company	NOUN
inlawrev-21502	457	16	.	.	PUNCT
inlawrev-21502	458	1	4	4	X
inlawrev-21502	458	2	)	)	PUNCT
inlawrev-21502	458	3	a	a	DET
inlawrev-21502	458	4	home	home	NOUN
inlawrev-21502	458	5	worker	worker	NOUN
inlawrev-21502	458	6	who	who	PRON
inlawrev-21502	458	7	works	work	VERB
inlawrev-21502	458	8	by	by	ADP
inlawrev-21502	458	9	guidelines	guideline	NOUN
inlawrev-21502	458	10	of	of	ADP
inlawrev-21502	458	11	the	the	DET
inlawrev-21502	458	12	person	person	NOUN
inlawrev-21502	458	13	for	for	ADP
inlawrev-21502	458	14	whom	whom	PRON
inlawrev-21502	458	15	the	the	DET
inlawrev-21502	458	16	work	work	NOUN
inlawrev-21502	458	17	is	be	AUX
inlawrev-21502	458	18	done	do	VERB
inlawrev-21502	458	19	,	,	PUNCT
inlawrev-21502	458	20	with	with	ADP
inlawrev-21502	458	21	materials	material	NOUN
inlawrev-21502	458	22	furnished	furnish	VERB
inlawrev-21502	458	23	by	by	ADP
inlawrev-21502	458	24	and	and	CCONJ
inlawrev-21502	458	25	returned	return	VERB
inlawrev-21502	458	26	to	to	ADP
inlawrev-21502	458	27	that	that	DET
inlawrev-21502	458	28	person	person	NOUN
inlawrev-21502	458	29	or	or	CCONJ
inlawrev-21502	458	30	to	to	ADP
inlawrev-21502	458	31	someone	someone	PRON
inlawrev-21502	458	32	that	that	DET
inlawrev-21502	458	33	person	person	NOUN
inlawrev-21502	458	34	designates	designate	VERB
inlawrev-21502	458	35	.	.	PUNCT
inlawrev-21502	459	1	163	163	NUM
inlawrev-21502	459	2	.	.	X
inlawrev-21502	459	3	13	13	NUM
inlawrev-21502	459	4	n.e.3d	n.e.3d	NUM
inlawrev-21502	459	5	1216	1216	NUM
inlawrev-21502	459	6	,	,	PUNCT
inlawrev-21502	459	7	1219	1219	NUM
inlawrev-21502	459	8	(	(	PUNCT
inlawrev-21502	459	9	ill	ill	ADJ
inlawrev-21502	459	10	.	.	NOUN
inlawrev-21502	459	11	2014	2014	NUM
inlawrev-21502	459	12	)	)	PUNCT
inlawrev-21502	459	13	(	(	PUNCT
inlawrev-21502	459	14	holding	hold	VERB
inlawrev-21502	459	15	the	the	DET
inlawrev-21502	459	16	eca	eca	NOUN
inlawrev-21502	459	17	is	be	AUX
inlawrev-21502	459	18	not	not	PART
inlawrev-21502	459	19	unconstitutionally	unconstitutionally	ADV
inlawrev-21502	459	20	vague	vague	ADJ
inlawrev-21502	459	21	)	)	PUNCT
inlawrev-21502	459	22	.	.	PUNCT
inlawrev-21502	460	1	164	164	NUM
inlawrev-21502	460	2	.	.	PUNCT
inlawrev-21502	461	1	i	i	PRON
inlawrev-21502	461	2	d.	d.	PROPN
inlawrev-21502	461	3	165	165	NUM
inlawrev-21502	461	4	.	.	PUNCT
inlawrev-21502	462	1	see	see	VERB
inlawrev-21502	462	2	820	820	NUM
inlawrev-21502	462	3	ill	ill	ADJ
inlawrev-21502	462	4	.	.	PUNCT
inlawrev-21502	463	1	comp	comp	PROPN
inlawrev-21502	463	2	.	.	PUNCT
inlawrev-21502	464	1	stat	stat	PROPN
inlawrev-21502	464	2	.	.	PUNCT
inlawrev-21502	465	1	185/40(a	185/40(a	NUM
inlawrev-21502	465	2	)	)	PUNCT
inlawrev-21502	465	3	(	(	PUNCT
inlawrev-21502	465	4	2016	2016	NUM
inlawrev-21502	465	5	)	)	PUNCT
inlawrev-21502	465	6	.	.	PUNCT
inlawrev-21502	466	1	166	166	NUM
inlawrev-21502	466	2	.	.	PUNCT
inlawrev-21502	466	3	bartlow	bartlow	ADJ
inlawrev-21502	466	4	,	,	PUNCT
inlawrev-21502	466	5	13	13	NUM
inlawrev-21502	466	6	n.e.3d	n.e.3d	NUM
inlawrev-21502	466	7	at	at	ADP
inlawrev-21502	466	8	1219	1219	NUM
inlawrev-21502	466	9	.	.	PUNCT
inlawrev-21502	467	1	167	167	NUM
inlawrev-21502	467	2	.	.	PUNCT
inlawrev-21502	467	3	kelsay	kelsay	PROPN
inlawrev-21502	467	4	&	&	CCONJ
inlawrev-21502	467	5	sturgeon	sturgeon	PROPN
inlawrev-21502	467	6	,	,	PUNCT
inlawrev-21502	467	7	supra	supra	PROPN
inlawrev-21502	467	8	note	note	NOUN
inlawrev-21502	467	9	9	9	NUM
inlawrev-21502	467	10	,	,	PUNCT
inlawrev-21502	467	11	at	at	ADP
inlawrev-21502	467	12	37	37	NUM
inlawrev-21502	467	13	.	.	PUNCT
inlawrev-21502	467	14	168	168	NUM
inlawrev-21502	467	15	.	.	PUNCT
inlawrev-21502	468	1	see	see	VERB
inlawrev-21502	468	2	cal	cal	PROPN
inlawrev-21502	468	3	.	.	PUNCT
inlawrev-21502	469	1	lab	lab	PROPN
inlawrev-21502	469	2	.	.	PUNCT
inlawrev-21502	469	3	code	code	PROPN
inlawrev-21502	469	4	§	§	PROPN
inlawrev-21502	469	5	226.8	226.8	NUM
inlawrev-21502	469	6	(	(	PUNCT
inlawrev-21502	469	7	2016	2016	NUM
inlawrev-21502	469	8	)	)	PUNCT
inlawrev-21502	469	9	.	.	PUNCT
inlawrev-21502	470	1	169	169	NUM
inlawrev-21502	470	2	.	.	PUNCT
inlawrev-21502	471	1	i	i	PRON
inlawrev-21502	471	2	d.	d.	PROPN
inlawrev-21502	471	3	170	170	NUM
inlawrev-21502	471	4	.	.	PUNCT
inlawrev-21502	472	1	see	see	VERB
inlawrev-21502	472	2	i	i	PRON
inlawrev-21502	472	3	d.	d.	PROPN
inlawrev-21502	472	4	(	(	PUNCT
inlawrev-21502	472	5	describing	describe	VERB
inlawrev-21502	472	6	willful	willful	ADJ
inlawrev-21502	472	7	misclassification	misclassification	NOUN
inlawrev-21502	472	8	is	be	AUX
inlawrev-21502	472	9	defined	define	VERB
inlawrev-21502	472	10	as	as	ADP
inlawrev-21502	472	11	“	"	PUNCT
inlawrev-21502	472	12	voluntarily	voluntarily	ADV
inlawrev-21502	472	13	and	and	CCONJ
inlawrev-21502	472	14	knowingly	knowingly	ADV
inlawrev-21502	472	15	misclassifying	misclassifye	VERB
inlawrev-21502	472	16	that	that	DET
inlawrev-21502	472	17	individual	individual	NOUN
inlawrev-21502	472	18	as	as	ADP
inlawrev-21502	472	19	an	an	DET
inlawrev-21502	472	20	independent	independent	ADJ
inlawrev-21502	472	21	contractor	contractor	NOUN
inlawrev-21502	472	22	”	"	PUNCT
inlawrev-21502	472	23	)	)	PUNCT
inlawrev-21502	472	24	.	.	PUNCT
inlawrev-21502	473	1	171	171	NUM
inlawrev-21502	473	2	.	.	PUNCT
inlawrev-21502	474	1	penalties	penalty	NOUN
inlawrev-21502	474	2	for	for	ADP
inlawrev-21502	474	3	misclassifying	misclassifye	VERB
inlawrev-21502	474	4	workers	worker	NOUN
inlawrev-21502	474	5	as	as	ADP
inlawrev-21502	474	6	independent	independent	ADJ
inlawrev-21502	474	7	contractors	contractor	NOUN
inlawrev-21502	474	8	,	,	PUNCT
inlawrev-21502	474	9	just	just	ADV
inlawrev-21502	474	10	.	.	PUNCT
inlawrev-21502	475	1	&	&	CCONJ
inlawrev-21502	475	2	diversity	diversity	PROPN
inlawrev-21502	475	3	ctr	ctr	PROPN
inlawrev-21502	475	4	.	.	PUNCT
inlawrev-21502	476	1	b.	b.	PROPN
inlawrev-21502	477	1	ass'n	ass'n	PROPN
inlawrev-21502	477	2	s.f	s.f	PROPN
inlawrev-21502	477	3	.	.	PROPN
inlawrev-21502	477	4	,	,	PUNCT
inlawrev-21502	477	5	https://www.sfbar.org/forms/jdc/emp-ic-memo.pdf	https://www.sfbar.org/forms/jdc/emp-ic-memo.pdf	PROPN
inlawrev-21502	478	1	[	[	X
inlawrev-21502	478	2	https://perma.cc/9lyxpnp2	https://perma.cc/9lyxpnp2	X
inlawrev-21502	478	3	]	]	X
inlawrev-21502	478	4	(	(	PUNCT
inlawrev-21502	478	5	last	last	ADV
inlawrev-21502	478	6	visited	visit	VERB
inlawrev-21502	478	7	jan	jan	PROPN
inlawrev-21502	478	8	.	.	PROPN
inlawrev-21502	478	9	26	26	NUM
inlawrev-21502	478	10	,	,	PUNCT
inlawrev-21502	478	11	2017	2017	NUM
inlawrev-21502	478	12	)	)	PUNCT
inlawrev-21502	478	13	.	.	PUNCT
inlawrev-21502	479	1	172	172	X
inlawrev-21502	479	2	.	.	PUNCT
inlawrev-21502	480	1	i	i	PRON
inlawrev-21502	480	2	d.	d.	PROPN
inlawrev-21502	480	3	2017	2017	NUM
inlawrev-21502	480	4	]	]	PUNCT
inlawrev-21502	480	5	a	a	DET
inlawrev-21502	480	6	state	state	NOUN
inlawrev-21502	480	7	legislative	legislative	ADJ
inlawrev-21502	480	8	solution	solution	NOUN
inlawrev-21502	480	9	689	689	NUM
inlawrev-21502	480	10	5	5	NUM
inlawrev-21502	480	11	)	)	PUNCT
inlawrev-21502	480	12	a	a	DET
inlawrev-21502	480	13	traveling	travel	VERB
inlawrev-21502	480	14	or	or	CCONJ
inlawrev-21502	480	15	city	city	NOUN
inlawrev-21502	480	16	salesperson	salesperson	NOUN
inlawrev-21502	480	17	(	(	PUNCT
inlawrev-21502	480	18	other	other	ADJ
inlawrev-21502	480	19	than	than	ADP
inlawrev-21502	480	20	an	an	DET
inlawrev-21502	480	21	agent	agent	NOUN
inlawrev-21502	480	22	-	-	PUNCT
inlawrev-21502	480	23	driver	driver	NOUN
inlawrev-21502	480	24	or	or	CCONJ
inlawrev-21502	480	25	commission	commission	NOUN
inlawrev-21502	480	26	-	-	PUNCT
inlawrev-21502	480	27	driver	driver	NOUN
inlawrev-21502	480	28	)	)	PUNCT
inlawrev-21502	480	29	who	who	PRON
inlawrev-21502	480	30	works	work	VERB
inlawrev-21502	480	31	full	full	ADJ
inlawrev-21502	480	32	time	time	NOUN
inlawrev-21502	480	33	(	(	PUNCT
inlawrev-21502	480	34	except	except	SCONJ
inlawrev-21502	480	35	for	for	ADP
inlawrev-21502	480	36	sideline	sideline	NOUN
inlawrev-21502	480	37	sales	sale	NOUN
inlawrev-21502	480	38	activities	activity	NOUN
inlawrev-21502	480	39	)	)	PUNCT
inlawrev-21502	480	40	for	for	ADP
inlawrev-21502	480	41	one	one	NUM
inlawrev-21502	480	42	firm	firm	NOUN
inlawrev-21502	480	43	or	or	CCONJ
inlawrev-21502	480	44	person	person	NOUN
inlawrev-21502	480	45	getting	get	VERB
inlawrev-21502	480	46	orders	order	NOUN
inlawrev-21502	480	47	from	from	ADP
inlawrev-21502	480	48	customers	customer	NOUN
inlawrev-21502	480	49	.	.	PUNCT
inlawrev-21502	481	1	the	the	DET
inlawrev-21502	481	2	orders	order	NOUN
inlawrev-21502	481	3	must	must	AUX
inlawrev-21502	481	4	be	be	AUX
inlawrev-21502	481	5	for	for	ADP
inlawrev-21502	481	6	merchandise	merchandise	NOUN
inlawrev-21502	481	7	for	for	ADP
inlawrev-21502	481	8	resale	resale	NOUN
inlawrev-21502	481	9	or	or	CCONJ
inlawrev-21502	481	10	supplies	supply	NOUN
inlawrev-21502	481	11	for	for	ADP
inlawrev-21502	481	12	use	use	NOUN
inlawrev-21502	481	13	in	in	ADP
inlawrev-21502	481	14	the	the	DET
inlawrev-21502	481	15	customer	customer	NOUN
inlawrev-21502	481	16	’s	’s	PART
inlawrev-21502	481	17	business	business	NOUN
inlawrev-21502	481	18	.	.	PUNCT
inlawrev-21502	482	1	the	the	DET
inlawrev-21502	482	2	customers	customer	NOUN
inlawrev-21502	482	3	must	must	AUX
inlawrev-21502	482	4	be	be	AUX
inlawrev-21502	482	5	retailers	retailer	NOUN
inlawrev-21502	482	6	,	,	PUNCT
inlawrev-21502	482	7	wholesalers	wholesaler	NOUN
inlawrev-21502	482	8	,	,	PUNCT
inlawrev-21502	482	9	contractors	contractor	NOUN
inlawrev-21502	482	10	,	,	PUNCT
inlawrev-21502	482	11	or	or	CCONJ
inlawrev-21502	482	12	operators	operator	NOUN
inlawrev-21502	482	13	of	of	ADP
inlawrev-21502	482	14	hotels	hotel	NOUN
inlawrev-21502	482	15	,	,	PUNCT
inlawrev-21502	482	16	restaurants	restaurant	NOUN
inlawrev-21502	482	17	,	,	PUNCT
inlawrev-21502	482	18	or	or	CCONJ
inlawrev-21502	482	19	other	other	ADJ
inlawrev-21502	482	20	businesses	business	NOUN
inlawrev-21502	482	21	dealing	deal	VERB
inlawrev-21502	482	22	with	with	ADP
inlawrev-21502	482	23	food	food	NOUN
inlawrev-21502	482	24	or	or	CCONJ
inlawrev-21502	482	25	lodging	lodging	NOUN
inlawrev-21502	482	26	.	.	PUNCT
inlawrev-21502	483	1	6	6	NUM
inlawrev-21502	483	2	)	)	PUNCT
inlawrev-21502	483	3	the	the	DET
inlawrev-21502	483	4	author	author	NOUN
inlawrev-21502	483	5	of	of	ADP
inlawrev-21502	483	6	a	a	DET
inlawrev-21502	483	7	commissioned	commission	VERB
inlawrev-21502	483	8	or	or	CCONJ
inlawrev-21502	483	9	specifically	specifically	ADV
inlawrev-21502	483	10	ordered	order	VERB
inlawrev-21502	483	11	work	work	NOUN
inlawrev-21502	483	12	is	be	AUX
inlawrev-21502	483	13	a	a	DET
inlawrev-21502	483	14	statutory	statutory	ADJ
inlawrev-21502	483	15	employee	employee	NOUN
inlawrev-21502	483	16	of	of	ADP
inlawrev-21502	483	17	the	the	DET
inlawrev-21502	483	18	person	person	NOUN
inlawrev-21502	483	19	commissioning	commission	VERB
inlawrev-21502	483	20	the	the	DET
inlawrev-21502	483	21	work	work	NOUN
inlawrev-21502	483	22	if	if	SCONJ
inlawrev-21502	483	23	the	the	DET
inlawrev-21502	483	24	parties	party	NOUN
inlawrev-21502	483	25	expressly	expressly	ADV
inlawrev-21502	483	26	agree	agree	VERB
inlawrev-21502	483	27	in	in	ADP
inlawrev-21502	483	28	a	a	DET
inlawrev-21502	483	29	written	write	VERB
inlawrev-21502	483	30	instrument	instrument	NOUN
inlawrev-21502	483	31	signed	sign	VERB
inlawrev-21502	483	32	by	by	ADP
inlawrev-21502	483	33	them	they	PRON
inlawrev-21502	483	34	that	that	SCONJ
inlawrev-21502	483	35	the	the	DET
inlawrev-21502	483	36	work	work	NOUN
inlawrev-21502	483	37	shall	shall	AUX
inlawrev-21502	483	38	be	be	AUX
inlawrev-21502	483	39	considered	consider	VERB
inlawrev-21502	483	40	a	a	DET
inlawrev-21502	483	41	work	work	NOUN
inlawrev-21502	483	42	made	make	VERB
inlawrev-21502	483	43	for	for	ADP
inlawrev-21502	483	44	hire	hire	NOUN
inlawrev-21502	483	45	,	,	PUNCT
inlawrev-21502	483	46	and	and	CCONJ
inlawrev-21502	483	47	the	the	DET
inlawrev-21502	483	48	ordering	ordering	NOUN
inlawrev-21502	483	49	or	or	CCONJ
inlawrev-21502	483	50	commissioning	commission	VERB
inlawrev-21502	483	51	party	party	NOUN
inlawrev-21502	483	52	obtains	obtain	VERB
inlawrev-21502	483	53	ownership	ownership	NOUN
inlawrev-21502	483	54	of	of	ADP
inlawrev-21502	483	55	all	all	DET
inlawrev-21502	483	56	the	the	DET
inlawrev-21502	483	57	rights	right	NOUN
inlawrev-21502	483	58	comprised	comprise	VERB
inlawrev-21502	483	59	in	in	ADP
inlawrev-21502	483	60	the	the	DET
inlawrev-21502	483	61	copyright	copyright	NOUN
inlawrev-21502	483	62	in	in	ADP
inlawrev-21502	483	63	the	the	DET
inlawrev-21502	483	64	work	work	NOUN
inlawrev-21502	483	65	.	.	PUNCT
inlawrev-21502	484	1	7	7	X
inlawrev-21502	484	2	)	)	PUNCT
inlawrev-21502	484	3	any	any	DET
inlawrev-21502	484	4	person	person	NOUN
inlawrev-21502	484	5	with	with	ADP
inlawrev-21502	484	6	a	a	DET
inlawrev-21502	484	7	membership	membership	NOUN
inlawrev-21502	484	8	interest	interest	NOUN
inlawrev-21502	484	9	in	in	ADP
inlawrev-21502	484	10	a	a	DET
inlawrev-21502	484	11	limited	limited	ADJ
inlawrev-21502	484	12	liability	liability	NOUN
inlawrev-21502	484	13	company	company	NOUN
inlawrev-21502	484	14	(	(	PUNCT
inlawrev-21502	484	15	llc	llc	PROPN
inlawrev-21502	484	16	)	)	PUNCT
inlawrev-21502	484	17	treated	treat	VERB
inlawrev-21502	484	18	as	as	ADP
inlawrev-21502	484	19	a	a	DET
inlawrev-21502	484	20	corporation	corporation	NOUN
inlawrev-21502	484	21	for	for	ADP
inlawrev-21502	484	22	federal	federal	ADJ
inlawrev-21502	484	23	income	income	NOUN
inlawrev-21502	484	24	tax	tax	NOUN
inlawrev-21502	484	25	purposes	purpose	NOUN
inlawrev-21502	484	26	is	be	AUX
inlawrev-21502	484	27	an	an	DET
inlawrev-21502	484	28	employee	employee	NOUN
inlawrev-21502	484	29	of	of	ADP
inlawrev-21502	484	30	that	that	DET
inlawrev-21502	484	31	llc	llc	PROPN
inlawrev-21502	484	32	.	.	PUNCT
inlawrev-21502	485	1	8)	8)	NUM
inlawrev-21502	485	2	any	any	DET
inlawrev-21502	485	3	unlicensed	unlicensed	ADJ
inlawrev-21502	485	4	contractor	contractor	NOUN
inlawrev-21502	485	5	performing	perform	VERB
inlawrev-21502	485	6	services	service	NOUN
inlawrev-21502	485	7	requiring	require	VERB
inlawrev-21502	485	8	a	a	DET
inlawrev-21502	485	9	contractor	contractor	NOUN
inlawrev-21502	485	10	’s	’s	PART
inlawrev-21502	485	11	license	license	NOUN
inlawrev-21502	485	12	is	be	AUX
inlawrev-21502	485	13	an	an	DET
inlawrev-21502	485	14	employee	employee	NOUN
inlawrev-21502	485	15	of	of	ADP
inlawrev-21502	485	16	the	the	DET
inlawrev-21502	485	17	licensed	licensed	ADJ
inlawrev-21502	485	18	or	or	CCONJ
inlawrev-21502	485	19	unlicensed	unlicensed	ADJ
inlawrev-21502	485	20	contractor	contractor	NOUN
inlawrev-21502	485	21	who	who	PRON
inlawrev-21502	485	22	hired	hire	VERB
inlawrev-21502	485	23	the	the	DET
inlawrev-21502	485	24	unlicensed	unlicensed	ADJ
inlawrev-21502	485	25	contractor.173	contractor.173	NOUN
inlawrev-21502	485	26	violators	violator	NOUN
inlawrev-21502	485	27	of	of	ADP
inlawrev-21502	485	28	the	the	DET
inlawrev-21502	485	29	statute	statute	NOUN
inlawrev-21502	485	30	are	be	AUX
inlawrev-21502	485	31	subject	subject	ADJ
inlawrev-21502	485	32	to	to	ADP
inlawrev-21502	485	33	civil	civil	ADJ
inlawrev-21502	485	34	penalties	penalty	NOUN
inlawrev-21502	485	35	,	,	PUNCT
inlawrev-21502	485	36	civil	civil	ADJ
inlawrev-21502	485	37	and	and	CCONJ
inlawrev-21502	485	38	liquidated	liquidate	VERB
inlawrev-21502	485	39	damages	damage	NOUN
inlawrev-21502	485	40	,	,	PUNCT
inlawrev-21502	485	41	and	and	CCONJ
inlawrev-21502	485	42	other	other	ADJ
inlawrev-21502	485	43	disciplinary	disciplinary	ADJ
inlawrev-21502	485	44	actions	action	NOUN
inlawrev-21502	485	45	against	against	ADP
inlawrev-21502	485	46	their	their	PRON
inlawrev-21502	485	47	professional	professional	ADJ
inlawrev-21502	485	48	licenses	license	NOUN
inlawrev-21502	485	49	.	.	PUNCT
inlawrev-21502	486	1	the174	the174	ADJ
inlawrev-21502	486	2	fines	fine	NOUN
inlawrev-21502	486	3	that	that	PRON
inlawrev-21502	486	4	can	can	AUX
inlawrev-21502	486	5	be	be	AUX
inlawrev-21502	486	6	levied	levy	VERB
inlawrev-21502	486	7	against	against	ADP
inlawrev-21502	486	8	a	a	DET
inlawrev-21502	486	9	violating	violating	NOUN
inlawrev-21502	486	10	employer	employer	NOUN
inlawrev-21502	486	11	are	be	AUX
inlawrev-21502	486	12	between	between	ADP
inlawrev-21502	486	13	$	$	SYM
inlawrev-21502	486	14	5000	5000	NUM
inlawrev-21502	486	15	and	and	CCONJ
inlawrev-21502	486	16	$	$	SYM
inlawrev-21502	486	17	15,000	15,000	NUM
inlawrev-21502	486	18	per	per	ADP
inlawrev-21502	486	19	violation	violation	NOUN
inlawrev-21502	486	20	,	,	PUNCT
inlawrev-21502	486	21	and	and	CCONJ
inlawrev-21502	486	22	between	between	SCONJ
inlawrev-21502	486	23	$	$	SYM
inlawrev-21502	486	24	10,000	10,000	NUM
inlawrev-21502	486	25	and	and	CCONJ
inlawrev-21502	486	26	$	$	SYM
inlawrev-21502	486	27	25,000	25,000	NUM
inlawrev-21502	486	28	for	for	ADP
inlawrev-21502	486	29	employers175	employers175	PROPN
inlawrev-21502	486	30	engaged	engage	VERB
inlawrev-21502	486	31	in	in	ADP
inlawrev-21502	486	32	a	a	DET
inlawrev-21502	486	33	“	"	PUNCT
inlawrev-21502	486	34	pattern	pattern	NOUN
inlawrev-21502	486	35	or	or	CCONJ
inlawrev-21502	486	36	practice	practice	NOUN
inlawrev-21502	486	37	”	"	PUNCT
inlawrev-21502	486	38	of	of	ADP
inlawrev-21502	486	39	violating	violate	VERB
inlawrev-21502	486	40	the	the	DET
inlawrev-21502	486	41	law	law	NOUN
inlawrev-21502	486	42	.	.	PUNCT
inlawrev-21502	487	1	violating	violate	VERB
inlawrev-21502	487	2	employers	employer	NOUN
inlawrev-21502	487	3	are176	are176	PROPN
inlawrev-21502	487	4	also	also	ADV
inlawrev-21502	487	5	required	require	VERB
inlawrev-21502	487	6	to	to	PART
inlawrev-21502	487	7	display	display	VERB
inlawrev-21502	487	8	a	a	DET
inlawrev-21502	487	9	notice	notice	NOUN
inlawrev-21502	487	10	of	of	ADP
inlawrev-21502	487	11	the	the	DET
inlawrev-21502	487	12	violation	violation	NOUN
inlawrev-21502	487	13	in	in	ADP
inlawrev-21502	487	14	a	a	DET
inlawrev-21502	487	15	prominent	prominent	ADJ
inlawrev-21502	487	16	location	location	NOUN
inlawrev-21502	487	17	on	on	ADP
inlawrev-21502	487	18	their	their	PRON
inlawrev-21502	487	19	website	website	NOUN
inlawrev-21502	487	20	for	for	ADP
inlawrev-21502	487	21	at	at	ADV
inlawrev-21502	487	22	least	least	ADV
inlawrev-21502	487	23	one	one	NUM
inlawrev-21502	487	24	year	year	NOUN
inlawrev-21502	487	25	.	.	PUNCT
inlawrev-21502	488	1	if	if	SCONJ
inlawrev-21502	488	2	the	the	DET
inlawrev-21502	488	3	employer	employer	NOUN
inlawrev-21502	488	4	does	do	AUX
inlawrev-21502	488	5	not	not	PART
inlawrev-21502	488	6	have	have	VERB
inlawrev-21502	488	7	a	a	DET
inlawrev-21502	488	8	company	company	NOUN
inlawrev-21502	488	9	website,177	website,177	PROPN
inlawrev-21502	488	10	it	it	PRON
inlawrev-21502	488	11	must	must	AUX
inlawrev-21502	488	12	display	display	VERB
inlawrev-21502	488	13	notice	notice	NOUN
inlawrev-21502	488	14	of	of	ADP
inlawrev-21502	488	15	the	the	DET
inlawrev-21502	488	16	violation	violation	NOUN
inlawrev-21502	488	17	in	in	ADP
inlawrev-21502	488	18	each	each	DET
inlawrev-21502	488	19	location	location	NOUN
inlawrev-21502	488	20	where	where	SCONJ
inlawrev-21502	488	21	the	the	DET
inlawrev-21502	488	22	violation	violation	NOUN
inlawrev-21502	488	23	occurred	occur	VERB
inlawrev-21502	488	24	,	,	PUNCT
inlawrev-21502	488	25	in	in	ADP
inlawrev-21502	488	26	a	a	DET
inlawrev-21502	488	27	prominent	prominent	ADJ
inlawrev-21502	488	28	area	area	NOUN
inlawrev-21502	488	29	accessible	accessible	ADJ
inlawrev-21502	488	30	to	to	ADP
inlawrev-21502	488	31	all	all	DET
inlawrev-21502	488	32	employees	employee	NOUN
inlawrev-21502	488	33	and	and	CCONJ
inlawrev-21502	488	34	the	the	DET
inlawrev-21502	488	35	general	general	ADJ
inlawrev-21502	488	36	public.178	public.178	VERB
inlawrev-21502	488	37	the	the	DET
inlawrev-21502	488	38	enforcement	enforcement	NOUN
inlawrev-21502	488	39	of	of	ADP
inlawrev-21502	488	40	section	section	NOUN
inlawrev-21502	488	41	226.8	226.8	NUM
inlawrev-21502	488	42	lies	lie	NOUN
inlawrev-21502	488	43	with	with	ADP
inlawrev-21502	488	44	the	the	DET
inlawrev-21502	488	45	california	california	PROPN
inlawrev-21502	488	46	labor	labor	NOUN
inlawrev-21502	488	47	and	and	CCONJ
inlawrev-21502	488	48	w	w	PROPN
inlawrev-21502	488	49	orkforce	orkforce	PROPN
inlawrev-21502	488	50	development	development	PROPN
inlawrev-21502	488	51	agency	agency	PROPN
inlawrev-21502	488	52	.	.	PUNCT
inlawrev-21502	489	1	initially	initially	ADV
inlawrev-21502	489	2	complaints	complaint	NOUN
inlawrev-21502	489	3	are	be	AUX
inlawrev-21502	489	4	filed	file	VERB
inlawrev-21502	489	5	with	with	ADP
inlawrev-21502	489	6	the179	the179	PROPN
inlawrev-21502	489	7	agency	agency	NOUN
inlawrev-21502	489	8	,	,	PUNCT
inlawrev-21502	489	9	which	which	PRON
inlawrev-21502	489	10	prompts	prompt	VERB
inlawrev-21502	489	11	an	an	DET
inlawrev-21502	489	12	investigation	investigation	NOUN
inlawrev-21502	489	13	from	from	ADP
inlawrev-21502	489	14	the	the	DET
inlawrev-21502	489	15	labor	labor	NOUN
inlawrev-21502	489	16	commissioner	commissioner	NOUN
inlawrev-21502	489	17	.	.	PUNCT
inlawrev-21502	490	1	if	if	SCONJ
inlawrev-21502	490	2	the180	the180	PROPN
inlawrev-21502	490	3	commissioner	commissioner	NOUN
inlawrev-21502	490	4	finds	find	VERB
inlawrev-21502	490	5	a	a	DET
inlawrev-21502	490	6	likely	likely	ADJ
inlawrev-21502	490	7	violation	violation	NOUN
inlawrev-21502	490	8	,	,	PUNCT
inlawrev-21502	490	9	he	he	PRON
inlawrev-21502	490	10	or	or	CCONJ
inlawrev-21502	490	11	she	she	PRON
inlawrev-21502	490	12	may	may	AUX
inlawrev-21502	490	13	initiate	initiate	VERB
inlawrev-21502	490	14	an	an	DET
inlawrev-21502	490	15	administrative	administrative	ADJ
inlawrev-21502	490	16	hearing	hearing	NOUN
inlawrev-21502	490	17	or	or	CCONJ
inlawrev-21502	490	18	bring	bring	VERB
inlawrev-21502	490	19	a	a	DET
inlawrev-21502	490	20	civil	civil	ADJ
inlawrev-21502	490	21	suit	suit	NOUN
inlawrev-21502	490	22	.	.	PUNCT
inlawrev-21502	491	1	filing	file	VERB
inlawrev-21502	491	2	a	a	DET
inlawrev-21502	491	3	complaint	complaint	NOUN
inlawrev-21502	491	4	with	with	ADP
inlawrev-21502	491	5	the	the	DET
inlawrev-21502	491	6	labor	labor	NOUN
inlawrev-21502	491	7	and	and	CCONJ
inlawrev-21502	491	8	w	w	PROPN
inlawrev-21502	491	9	orkforce181	orkforce181	PROPN
inlawrev-21502	491	10	development	development	NOUN
inlawrev-21502	491	11	agency	agency	NOUN
inlawrev-21502	491	12	is	be	AUX
inlawrev-21502	491	13	the	the	DET
inlawrev-21502	491	14	only	only	ADJ
inlawrev-21502	491	15	remedy	remedy	NOUN
inlawrev-21502	491	16	for	for	ADP
inlawrev-21502	491	17	misclassified	misclassified	ADJ
inlawrev-21502	491	18	workers	worker	NOUN
inlawrev-21502	491	19	,	,	PUNCT
inlawrev-21502	491	20	as	as	ADP
inlawrev-21502	491	21	california	california	PROPN
inlawrev-21502	491	22	173	173	NUM
inlawrev-21502	491	23	.	.	PUNCT
inlawrev-21502	492	1	i	i	PRON
inlawrev-21502	492	2	d.	d.	PROPN
inlawrev-21502	492	3	174	174	NUM
inlawrev-21502	492	4	.	.	PUNCT
inlawrev-21502	493	1	see	see	VERB
inlawrev-21502	493	2	cal	cal	PROPN
inlawrev-21502	493	3	.	.	PUNCT
inlawrev-21502	494	1	lab	lab	PROPN
inlawrev-21502	494	2	.	.	PUNCT
inlawrev-21502	494	3	code	code	PROPN
inlawrev-21502	494	4	§	§	PROPN
inlawrev-21502	494	5	226.8	226.8	NUM
inlawrev-21502	494	6	(	(	PUNCT
inlawrev-21502	494	7	2016	2016	NUM
inlawrev-21502	494	8	)	)	PUNCT
inlawrev-21502	494	9	.	.	PUNCT
inlawrev-21502	495	1	175	175	NUM
inlawrev-21502	495	2	.	.	PUNCT
inlawrev-21502	495	3	see	see	VERB
inlawrev-21502	495	4	i	i	PRON
inlawrev-21502	495	5	d.	d.	PROPN
inlawrev-21502	495	6	§	§	PROPN
inlawrev-21502	495	7	226.8(b	226.8(b	PROPN
inlawrev-21502	495	8	)	)	PUNCT
inlawrev-21502	495	9	.	.	PUNCT
inlawrev-21502	496	1	176	176	NUM
inlawrev-21502	496	2	.	.	PUNCT
inlawrev-21502	497	1	see	see	VERB
inlawrev-21502	497	2	i	i	PRON
inlawrev-21502	497	3	d.	d.	PROPN
inlawrev-21502	497	4	§	§	PROPN
inlawrev-21502	497	5	226.8(c	226.8(c	PROPN
inlawrev-21502	497	6	)	)	PUNCT
inlawrev-21502	497	7	.	.	PUNCT
inlawrev-21502	498	1	177	177	NUM
inlawrev-21502	498	2	.	.	PUNCT
inlawrev-21502	499	1	see	see	VERB
inlawrev-21502	499	2	i	i	PRON
inlawrev-21502	499	3	d.	d.	PROPN
inlawrev-21502	499	4	§	§	PROPN
inlawrev-21502	499	5	226.8(e	226.8(e	PROPN
inlawrev-21502	499	6	)	)	PUNCT
inlawrev-21502	499	7	.	.	PUNCT
inlawrev-21502	500	1	178	178	NUM
inlawrev-21502	500	2	.	.	PUNCT
inlawrev-21502	500	3	see	see	VERB
inlawrev-21502	500	4	i	i	PRON
inlawrev-21502	500	5	d.	d.	PROPN
inlawrev-21502	500	6	179	179	NUM
inlawrev-21502	500	7	.	.	PUNCT
inlawrev-21502	501	1	see	see	VERB
inlawrev-21502	501	2	i	i	PRON
inlawrev-21502	501	3	d.	d.	PROPN
inlawrev-21502	501	4	180	180	NUM
inlawrev-21502	501	5	.	.	PUNCT
inlawrev-21502	502	1	see	see	VERB
inlawrev-21502	502	2	i	i	PRON
inlawrev-21502	502	3	d.	d.	PROPN
inlawrev-21502	502	4	181	181	NUM
inlawrev-21502	502	5	.	.	PUNCT
inlawrev-21502	503	1	i	i	PRON
inlawrev-21502	503	2	d.	d.	PROPN
inlawrev-21502	503	3	§	§	PROPN
inlawrev-21502	503	4	226.8(g)(3	226.8(g)(3	NUM
inlawrev-21502	503	5	)	)	PUNCT
inlawrev-21502	503	6	.	.	PUNCT
inlawrev-21502	504	1	690	690	NUM
inlawrev-21502	504	2	indiana	indiana	PROPN
inlawrev-21502	504	3	law	law	PROPN
inlawrev-21502	504	4	review	review	NOUN
inlawrev-21502	504	5	[	[	X
inlawrev-21502	504	6	vol	vol	NOUN
inlawrev-21502	504	7	.	.	PUNCT
inlawrev-21502	505	1	50:673	50:673	NUM
inlawrev-21502	505	2	courts	court	NOUN
inlawrev-21502	505	3	have	have	AUX
inlawrev-21502	505	4	not	not	PART
inlawrev-21502	505	5	interpreted	interpret	VERB
inlawrev-21502	505	6	section	section	NOUN
inlawrev-21502	505	7	226.8	226.8	NUM
inlawrev-21502	505	8	to	to	PART
inlawrev-21502	505	9	include	include	VERB
inlawrev-21502	505	10	a	a	DET
inlawrev-21502	505	11	private	private	ADJ
inlawrev-21502	505	12	right	right	NOUN
inlawrev-21502	505	13	of	of	ADP
inlawrev-21502	505	14	action.182	action.182	PROPN
inlawrev-21502	505	15	c.	c.	PROPN
inlawrev-21502	505	16	m	m	PROPN
inlawrev-21502	505	17	innesota	innesota	PROPN
inlawrev-21502	505	18	a	a	DET
inlawrev-21502	505	19	m	m	PROPN
inlawrev-21502	505	20	innesota	innesota	PROPN
inlawrev-21502	505	21	statute	statute	NOUN
inlawrev-21502	505	22	aimed	aim	VERB
inlawrev-21502	505	23	at	at	ADP
inlawrev-21502	505	24	reducing	reduce	VERB
inlawrev-21502	505	25	the	the	DET
inlawrev-21502	505	26	level	level	NOUN
inlawrev-21502	505	27	of	of	ADP
inlawrev-21502	505	28	em	em	PRON
inlawrev-21502	505	29	ployee	ployee	NOUN
inlawrev-21502	505	30	misclassification	misclassification	NOUN
inlawrev-21502	505	31	in	in	ADP
inlawrev-21502	505	32	the	the	DET
inlawrev-21502	505	33	state	state	NOUN
inlawrev-21502	505	34	was	be	AUX
inlawrev-21502	505	35	enacted	enact	VERB
inlawrev-21502	505	36	in	in	ADP
inlawrev-21502	505	37	2007	2007	NUM
inlawrev-21502	505	38	.	.	PUNCT
inlawrev-21502	506	1	the	the	DET
inlawrev-21502	506	2	statute	statute	NOUN
inlawrev-21502	506	3	contains183	contains183	PROPN
inlawrev-21502	506	4	provisions	provision	NOUN
inlawrev-21502	506	5	similar	similar	ADJ
inlawrev-21502	506	6	to	to	ADP
inlawrev-21502	506	7	those	those	PRON
inlawrev-21502	506	8	found	find	VERB
inlawrev-21502	506	9	in	in	ADP
inlawrev-21502	506	10	illinois	illinois	PROPN
inlawrev-21502	506	11	’	'	PUNCT
inlawrev-21502	506	12	eca	eca	NOUN
inlawrev-21502	506	13	,	,	PUNCT
inlawrev-21502	506	14	and	and	CCONJ
inlawrev-21502	506	15	california	california	PROPN
inlawrev-21502	506	16	’s	’s	PART
inlawrev-21502	506	17	section	section	NOUN
inlawrev-21502	506	18	226.8	226.8	NUM
inlawrev-21502	506	19	.	.	PUNCT
inlawrev-21502	507	1	like	like	ADP
inlawrev-21502	507	2	the	the	DET
inlawrev-21502	507	3	eca	eca	NOUN
inlawrev-21502	507	4	,	,	PUNCT
inlawrev-21502	507	5	the	the	DET
inlawrev-21502	507	6	law	law	NOUN
inlawrev-21502	507	7	is	be	AUX
inlawrev-21502	507	8	targeted	target	VERB
inlawrev-21502	507	9	specifically	specifically	ADV
inlawrev-21502	507	10	toward	toward	ADP
inlawrev-21502	507	11	the	the	DET
inlawrev-21502	507	12	construction	construction	NOUN
inlawrev-21502	507	13	industry,184	industry,184	NOUN
inlawrev-21502	507	14	and	and	CCONJ
inlawrev-21502	507	15	provides	provide	VERB
inlawrev-21502	507	16	for	for	ADP
inlawrev-21502	507	17	a	a	DET
inlawrev-21502	507	18	presumption	presumption	NOUN
inlawrev-21502	507	19	of	of	ADP
inlawrev-21502	507	20	an	an	DET
inlawrev-21502	507	21	employer	employer	NOUN
inlawrev-21502	507	22	-	-	PUNCT
inlawrev-21502	507	23	employee	employee	NOUN
inlawrev-21502	507	24	relationship	relationship	NOUN
inlawrev-21502	507	25	.	.	PUNCT
inlawrev-21502	508	1	if185	if185	ADP
inlawrev-21502	508	2	employers	employer	NOUN
inlawrev-21502	508	3	wish	wish	VERB
inlawrev-21502	508	4	to	to	PART
inlawrev-21502	508	5	properly	properly	ADV
inlawrev-21502	508	6	classify	classify	VERB
inlawrev-21502	508	7	a	a	DET
inlawrev-21502	508	8	worker	worker	NOUN
inlawrev-21502	508	9	as	as	ADP
inlawrev-21502	508	10	an	an	DET
inlawrev-21502	508	11	independent	independent	ADJ
inlawrev-21502	508	12	contractor	contractor	NOUN
inlawrev-21502	508	13	they	they	PRON
inlawrev-21502	508	14	must	must	AUX
inlawrev-21502	508	15	be	be	AUX
inlawrev-21502	508	16	able	able	ADJ
inlawrev-21502	508	17	to	to	PART
inlawrev-21502	508	18	m	m	VERB
inlawrev-21502	508	19	eet	eet	VERB
inlawrev-21502	508	20	the	the	DET
inlawrev-21502	508	21	requirements	requirement	NOUN
inlawrev-21502	508	22	of	of	ADP
inlawrev-21502	508	23	a	a	DET
inlawrev-21502	508	24	statutory	statutory	ADJ
inlawrev-21502	508	25	nine	nine	NUM
inlawrev-21502	508	26	-	-	PUNCT
inlawrev-21502	508	27	factor	factor	NOUN
inlawrev-21502	508	28	test	test	NOUN
inlawrev-21502	508	29	.	.	PUNCT
inlawrev-21502	509	1	this	this	DET
inlawrev-21502	509	2	test186	test186	PROPN
inlawrev-21502	509	3	allows	allow	VERB
inlawrev-21502	509	4	an	an	DET
inlawrev-21502	509	5	individual	individual	NOUN
inlawrev-21502	509	6	to	to	PART
inlawrev-21502	509	7	be	be	AUX
inlawrev-21502	509	8	classified	classify	VERB
inlawrev-21502	509	9	as	as	ADP
inlawrev-21502	509	10	an	an	DET
inlawrev-21502	509	11	independent	independent	ADJ
inlawrev-21502	509	12	contractor	contractor	NOUN
inlawrev-21502	509	13	if	if	SCONJ
inlawrev-21502	509	14	the	the	DET
inlawrev-21502	509	15	individual	individual	NOUN
inlawrev-21502	509	16	:	:	PUNCT
inlawrev-21502	509	17	(	(	PUNCT
inlawrev-21502	509	18	1	1	X
inlawrev-21502	509	19	)	)	PUNCT
inlawrev-21502	509	20	maintains	maintain	VERB
inlawrev-21502	509	21	a	a	DET
inlawrev-21502	509	22	separate	separate	ADJ
inlawrev-21502	509	23	business	business	NOUN
inlawrev-21502	509	24	with	with	ADP
inlawrev-21502	509	25	the	the	DET
inlawrev-21502	509	26	individual	individual	NOUN
inlawrev-21502	509	27	's	's	PART
inlawrev-21502	509	28	own	own	ADJ
inlawrev-21502	509	29	office	office	NOUN
inlawrev-21502	509	30	,	,	PUNCT
inlawrev-21502	509	31	equipment	equipment	NOUN
inlawrev-21502	509	32	,	,	PUNCT
inlawrev-21502	509	33	materials	material	NOUN
inlawrev-21502	509	34	,	,	PUNCT
inlawrev-21502	509	35	and	and	CCONJ
inlawrev-21502	509	36	other	other	ADJ
inlawrev-21502	509	37	facilities	facility	NOUN
inlawrev-21502	509	38	;	;	PUNCT
inlawrev-21502	509	39	(	(	PUNCT
inlawrev-21502	509	40	2	2	X
inlawrev-21502	509	41	)	)	PUNCT
inlawrev-21502	509	42	(	(	PUNCT
inlawrev-21502	509	43	i	i	NOUN
inlawrev-21502	509	44	)	)	PUNCT
inlawrev-21502	509	45	holds	hold	VERB
inlawrev-21502	509	46	or	or	CCONJ
inlawrev-21502	509	47	has	have	AUX
inlawrev-21502	509	48	applied	apply	VERB
inlawrev-21502	509	49	for	for	ADP
inlawrev-21502	509	50	a	a	DET
inlawrev-21502	509	51	federal	federal	ADJ
inlawrev-21502	509	52	employer	employer	NOUN
inlawrev-21502	509	53	identification	identification	NOUN
inlawrev-21502	509	54	number	number	NOUN
inlawrev-21502	509	55	or	or	CCONJ
inlawrev-21502	509	56	(	(	PUNCT
inlawrev-21502	509	57	ii	ii	NOUN
inlawrev-21502	509	58	)	)	PUNCT
inlawrev-21502	509	59	has	have	AUX
inlawrev-21502	509	60	filed	file	VERB
inlawrev-21502	509	61	business	business	NOUN
inlawrev-21502	509	62	or	or	CCONJ
inlawrev-21502	509	63	self	self	NOUN
inlawrev-21502	509	64	-	-	PUNCT
inlawrev-21502	509	65	employment	employment	NOUN
inlawrev-21502	509	66	income	income	NOUN
inlawrev-21502	509	67	tax	tax	NOUN
inlawrev-21502	509	68	returns	return	NOUN
inlawrev-21502	509	69	with	with	ADP
inlawrev-21502	509	70	the	the	DET
inlawrev-21502	509	71	federal	federal	ADJ
inlawrev-21502	509	72	internal	internal	PROPN
inlawrev-21502	509	73	revenue	revenue	NOUN
inlawrev-21502	509	74	service	service	NOUN
inlawrev-21502	509	75	if	if	SCONJ
inlawrev-21502	509	76	the	the	DET
inlawrev-21502	509	77	individual	individual	NOUN
inlawrev-21502	509	78	has	have	AUX
inlawrev-21502	509	79	performed	perform	VERB
inlawrev-21502	509	80	services	service	NOUN
inlawrev-21502	509	81	in	in	ADP
inlawrev-21502	509	82	the	the	DET
inlawrev-21502	509	83	previous	previous	ADJ
inlawrev-21502	509	84	year	year	NOUN
inlawrev-21502	509	85	;	;	PUNCT
inlawrev-21502	509	86	(	(	PUNCT
inlawrev-21502	509	87	3	3	X
inlawrev-21502	509	88	)	)	PUNCT
inlawrev-21502	509	89	is	be	AUX
inlawrev-21502	509	90	operating	operate	VERB
inlawrev-21502	509	91	under	under	ADP
inlawrev-21502	509	92	contract	contract	NOUN
inlawrev-21502	509	93	to	to	PART
inlawrev-21502	509	94	perform	perform	VERB
inlawrev-21502	509	95	the	the	DET
inlawrev-21502	509	96	specific	specific	ADJ
inlawrev-21502	509	97	services	service	NOUN
inlawrev-21502	509	98	for	for	ADP
inlawrev-21502	509	99	the	the	DET
inlawrev-21502	509	100	person	person	NOUN
inlawrev-21502	509	101	for	for	ADP
inlawrev-21502	509	102	specific	specific	ADJ
inlawrev-21502	509	103	amounts	amount	NOUN
inlawrev-21502	509	104	of	of	ADP
inlawrev-21502	509	105	money	money	NOUN
inlawrev-21502	509	106	and	and	CCONJ
inlawrev-21502	509	107	under	under	ADP
inlawrev-21502	509	108	which	which	PRON
inlawrev-21502	509	109	the	the	DET
inlawrev-21502	509	110	individual	individual	NOUN
inlawrev-21502	509	111	controls	control	VERB
inlawrev-21502	509	112	the	the	DET
inlawrev-21502	509	113	means	mean	NOUN
inlawrev-21502	509	114	of	of	ADP
inlawrev-21502	509	115	performing	perform	VERB
inlawrev-21502	509	116	the	the	DET
inlawrev-21502	509	117	services	service	NOUN
inlawrev-21502	509	118	;	;	PUNCT
inlawrev-21502	509	119	(	(	PUNCT
inlawrev-21502	509	120	4	4	X
inlawrev-21502	509	121	)	)	PUNCT
inlawrev-21502	509	122	is	be	AUX
inlawrev-21502	509	123	incurring	incur	VERB
inlawrev-21502	509	124	the	the	DET
inlawrev-21502	509	125	main	main	ADJ
inlawrev-21502	509	126	expenses	expense	NOUN
inlawrev-21502	509	127	related	relate	VERB
inlawrev-21502	509	128	to	to	ADP
inlawrev-21502	509	129	the	the	DET
inlawrev-21502	509	130	services	service	NOUN
inlawrev-21502	509	131	that	that	PRON
inlawrev-21502	509	132	the	the	DET
inlawrev-21502	509	133	individual	individual	NOUN
inlawrev-21502	509	134	is	be	AUX
inlawrev-21502	509	135	performing	perform	VERB
inlawrev-21502	509	136	for	for	ADP
inlawrev-21502	509	137	the	the	DET
inlawrev-21502	509	138	person	person	NOUN
inlawrev-21502	509	139	under	under	ADP
inlawrev-21502	509	140	the	the	DET
inlawrev-21502	509	141	contract	contract	NOUN
inlawrev-21502	509	142	;	;	PUNCT
inlawrev-21502	509	143	(	(	PUNCT
inlawrev-21502	509	144	5	5	X
inlawrev-21502	509	145	)	)	PUNCT
inlawrev-21502	509	146	is	be	AUX
inlawrev-21502	509	147	responsible	responsible	ADJ
inlawrev-21502	509	148	for	for	ADP
inlawrev-21502	509	149	the	the	DET
inlawrev-21502	509	150	satisfactory	satisfactory	ADJ
inlawrev-21502	509	151	completion	completion	NOUN
inlawrev-21502	509	152	of	of	ADP
inlawrev-21502	509	153	the	the	DET
inlawrev-21502	509	154	services	service	NOUN
inlawrev-21502	509	155	that	that	PRON
inlawrev-21502	509	156	the	the	DET
inlawrev-21502	509	157	individual	individual	NOUN
inlawrev-21502	509	158	has	have	AUX
inlawrev-21502	509	159	contracted	contract	VERB
inlawrev-21502	509	160	to	to	PART
inlawrev-21502	509	161	perform	perform	VERB
inlawrev-21502	509	162	for	for	ADP
inlawrev-21502	509	163	the	the	DET
inlawrev-21502	509	164	person	person	NOUN
inlawrev-21502	509	165	and	and	CCONJ
inlawrev-21502	509	166	is	be	AUX
inlawrev-21502	509	167	liable	liable	ADJ
inlawrev-21502	509	168	for	for	ADP
inlawrev-21502	509	169	a	a	DET
inlawrev-21502	509	170	failure	failure	NOUN
inlawrev-21502	509	171	to	to	PART
inlawrev-21502	509	172	complete	complete	VERB
inlawrev-21502	509	173	the	the	DET
inlawrev-21502	509	174	services	service	NOUN
inlawrev-21502	509	175	;	;	PUNCT
inlawrev-21502	509	176	(	(	PUNCT
inlawrev-21502	509	177	6	6	X
inlawrev-21502	509	178	)	)	PUNCT
inlawrev-21502	509	179	receives	receive	VERB
inlawrev-21502	509	180	compensation	compensation	NOUN
inlawrev-21502	509	181	from	from	ADP
inlawrev-21502	509	182	the	the	DET
inlawrev-21502	509	183	person	person	NOUN
inlawrev-21502	509	184	for	for	ADP
inlawrev-21502	509	185	the	the	DET
inlawrev-21502	509	186	services	service	NOUN
inlawrev-21502	509	187	performed	perform	VERB
inlawrev-21502	509	188	under	under	ADP
inlawrev-21502	509	189	the	the	DET
inlawrev-21502	509	190	contract	contract	NOUN
inlawrev-21502	509	191	on	on	ADP
inlawrev-21502	509	192	a	a	DET
inlawrev-21502	509	193	commission	commission	NOUN
inlawrev-21502	509	194	or	or	CCONJ
inlawrev-21502	509	195	per	per	ADP
inlawrev-21502	509	196	-	-	PUNCT
inlawrev-21502	509	197	job	job	NOUN
inlawrev-21502	509	198	or	or	CCONJ
inlawrev-21502	509	199	competitive	competitive	ADJ
inlawrev-21502	509	200	bid	bid	NOUN
inlawrev-21502	509	201	basis	basis	NOUN
inlawrev-21502	509	202	and	and	CCONJ
inlawrev-21502	509	203	not	not	PART
inlawrev-21502	509	204	on	on	ADP
inlawrev-21502	509	205	any	any	DET
inlawrev-21502	509	206	other	other	ADJ
inlawrev-21502	509	207	basis	basis	NOUN
inlawrev-21502	509	208	;	;	PUNCT
inlawrev-21502	509	209	(	(	PUNCT
inlawrev-21502	509	210	7	7	X
inlawrev-21502	509	211	)	)	PUNCT
inlawrev-21502	509	212	may	may	AUX
inlawrev-21502	509	213	realize	realize	VERB
inlawrev-21502	509	214	a	a	DET
inlawrev-21502	509	215	profit	profit	NOUN
inlawrev-21502	509	216	or	or	CCONJ
inlawrev-21502	509	217	suffer	suffer	VERB
inlawrev-21502	509	218	a	a	DET
inlawrev-21502	509	219	loss	loss	NOUN
inlawrev-21502	509	220	under	under	ADP
inlawrev-21502	509	221	the	the	DET
inlawrev-21502	509	222	contract	contract	NOUN
inlawrev-21502	509	223	to	to	PART
inlawrev-21502	509	224	perform	perform	VERB
inlawrev-21502	509	225	services	service	NOUN
inlawrev-21502	509	226	for	for	ADP
inlawrev-21502	509	227	the	the	DET
inlawrev-21502	509	228	person	person	NOUN
inlawrev-21502	509	229	;	;	PUNCT
inlawrev-21502	509	230	(	(	PUNCT
inlawrev-21502	509	231	8)	8)	NUM
inlawrev-21502	509	232	has	have	AUX
inlawrev-21502	509	233	continuing	continue	VERB
inlawrev-21502	509	234	or	or	CCONJ
inlawrev-21502	509	235	recurring	recur	VERB
inlawrev-21502	509	236	business	business	NOUN
inlawrev-21502	509	237	liabilities	liability	NOUN
inlawrev-21502	509	238	or	or	CCONJ
inlawrev-21502	509	239	obligations	obligation	NOUN
inlawrev-21502	509	240	;	;	PUNCT
inlawrev-21502	509	241	and	and	CCONJ
inlawrev-21502	509	242	(	(	PUNCT
inlawrev-21502	509	243	9	9	X
inlawrev-21502	509	244	)	)	PUNCT
inlawrev-21502	509	245	the	the	DET
inlawrev-21502	509	246	success	success	NOUN
inlawrev-21502	509	247	or	or	CCONJ
inlawrev-21502	509	248	failure	failure	NOUN
inlawrev-21502	509	249	of	of	ADP
inlawrev-21502	509	250	the	the	DET
inlawrev-21502	509	251	individual	individual	NOUN
inlawrev-21502	509	252	's	's	PART
inlawrev-21502	509	253	business	business	NOUN
inlawrev-21502	509	254	depends	depend	VERB
inlawrev-21502	509	255	on	on	ADP
inlawrev-21502	509	256	the	the	DET
inlawrev-21502	509	257	relationship	relationship	NOUN
inlawrev-21502	509	258	of	of	ADP
inlawrev-21502	509	259	business	business	NOUN
inlawrev-21502	509	260	receipts	receipt	NOUN
inlawrev-21502	509	261	to	to	ADP
inlawrev-21502	509	262	expenditures.187	expenditures.187	NOUN
inlawrev-21502	509	263	182	182	NUM
inlawrev-21502	509	264	.	.	PUNCT
inlawrev-21502	510	1	see	see	VERB
inlawrev-21502	511	1	noe	noe	PROPN
inlawrev-21502	511	2	v.	v.	ADP
inlawrev-21502	511	3	super	super	PROPN
inlawrev-21502	511	4	.	.	PUNCT
inlawrev-21502	511	5	court	court	NOUN
inlawrev-21502	511	6	,	,	PUNCT
inlawrev-21502	511	7	187	187	NUM
inlawrev-21502	511	8	cal	cal	NOUN
inlawrev-21502	511	9	.	.	PUNCT
inlawrev-21502	512	1	rptr	rptr	PROPN
inlawrev-21502	512	2	.	.	PUNCT
inlawrev-21502	513	1	3d	3d	NOUN
inlawrev-21502	513	2	836	836	NUM
inlawrev-21502	513	3	(	(	PUNCT
inlawrev-21502	513	4	cal	cal	PROPN
inlawrev-21502	513	5	.	.	PUNCT
inlawrev-21502	514	1	ct	ct	PROPN
inlawrev-21502	514	2	.	.	PUNCT
inlawrev-21502	515	1	app	app	PROPN
inlawrev-21502	515	2	.	.	PROPN
inlawrev-21502	515	3	2015	2015	NUM
inlawrev-21502	515	4	)	)	PUNCT
inlawrev-21502	515	5	.	.	PUNCT
inlawrev-21502	516	1	183	183	NUM
inlawrev-21502	516	2	.	.	PUNCT
inlawrev-21502	517	1	see	see	VERB
inlawrev-21502	517	2	minn	minn	PROPN
inlawrev-21502	517	3	.	.	PUNCT
inlawrev-21502	517	4	stat	stat	PROPN
inlawrev-21502	517	5	.	.	PUNCT
inlawrev-21502	518	1	§	§	PROPN
inlawrev-21502	518	2	181.723	181.723	NUM
inlawrev-21502	518	3	(	(	PUNCT
inlawrev-21502	518	4	2016	2016	NUM
inlawrev-21502	518	5	)	)	PUNCT
inlawrev-21502	518	6	.	.	PUNCT
inlawrev-21502	519	1	184	184	X
inlawrev-21502	519	2	.	.	PUNCT
inlawrev-21502	520	1	i	i	PRON
inlawrev-21502	520	2	d.	d.	PROPN
inlawrev-21502	520	3	§	§	PROPN
inlawrev-21502	520	4	181.723	181.723	PROPN
inlawrev-21502	520	5	subdiv	subdiv	PROPN
inlawrev-21502	520	6	.	.	PROPN
inlawrev-21502	520	7	2	2	NUM
inlawrev-21502	520	8	.	.	NUM
inlawrev-21502	520	9	185	185	NUM
inlawrev-21502	520	10	.	.	PUNCT
inlawrev-21502	521	1	i	i	PRON
inlawrev-21502	521	2	d.	d.	PROPN
inlawrev-21502	521	3	§	§	PROPN
inlawrev-21502	521	4	181.723	181.723	PROPN
inlawrev-21502	521	5	subdiv	subdiv	PROPN
inlawrev-21502	521	6	.	.	PROPN
inlawrev-21502	521	7	3	3	NUM
inlawrev-21502	521	8	-	-	SYM
inlawrev-21502	521	9	4	4	NUM
inlawrev-21502	521	10	.	.	NUM
inlawrev-21502	521	11	186	186	NUM
inlawrev-21502	521	12	.	.	PUNCT
inlawrev-21502	522	1	i	i	PRON
inlawrev-21502	522	2	d.	d.	PROPN
inlawrev-21502	522	3	§	§	PROPN
inlawrev-21502	522	4	181.723	181.723	PROPN
inlawrev-21502	522	5	subdiv	subdiv	PROPN
inlawrev-21502	522	6	.	.	PROPN
inlawrev-21502	522	7	4	4	NUM
inlawrev-21502	522	8	.	.	NUM
inlawrev-21502	522	9	187	187	NUM
inlawrev-21502	522	10	.	.	PUNCT
inlawrev-21502	523	1	i	i	PRON
inlawrev-21502	523	2	d.	d.	PROPN
inlawrev-21502	523	3	2017	2017	NUM
inlawrev-21502	523	4	]	]	PUNCT
inlawrev-21502	523	5	a	a	DET
inlawrev-21502	523	6	state	state	NOUN
inlawrev-21502	523	7	legislative	legislative	ADJ
inlawrev-21502	523	8	solution	solution	NOUN
inlawrev-21502	523	9	691	691	NUM
inlawrev-21502	523	10	in	in	ADP
inlawrev-21502	523	11	addition	addition	NOUN
inlawrev-21502	523	12	to	to	ADP
inlawrev-21502	523	13	this	this	DET
inlawrev-21502	523	14	employee	employee	NOUN
inlawrev-21502	523	15	-	-	PUNCT
inlawrev-21502	523	16	employer	employer	NOUN
inlawrev-21502	523	17	presumption	presumption	NOUN
inlawrev-21502	523	18	,	,	PUNCT
inlawrev-21502	523	19	the	the	DET
inlawrev-21502	523	20	statute	statute	NOUN
inlawrev-21502	523	21	imposes	impose	VERB
inlawrev-21502	523	22	a	a	DET
inlawrev-21502	523	23	scienter	scienter	NOUN
inlawrev-21502	523	24	requirement	requirement	NOUN
inlawrev-21502	523	25	similar	similar	ADJ
inlawrev-21502	523	26	to	to	ADP
inlawrev-21502	523	27	section	section	NOUN
inlawrev-21502	523	28	226.8	226.8	NUM
inlawrev-21502	523	29	.	.	PUNCT
inlawrev-21502	523	30	to	to	PART
inlawrev-21502	523	31	be	be	AUX
inlawrev-21502	523	32	held	hold	VERB
inlawrev-21502	523	33	in	in	ADP
inlawrev-21502	523	34	violation	violation	NOUN
inlawrev-21502	523	35	of	of	ADP
inlawrev-21502	523	36	the	the	DET
inlawrev-21502	523	37	law	law	NOUN
inlawrev-21502	523	38	,	,	PUNCT
inlawrev-21502	523	39	an188	an188	ADJ
inlawrev-21502	523	40	employer	employer	NOUN
inlawrev-21502	523	41	must	must	AUX
inlawrev-21502	523	42	have	have	AUX
inlawrev-21502	523	43	knowingly	knowingly	ADV
inlawrev-21502	523	44	misrepresented	misrepresent	VERB
inlawrev-21502	523	45	or	or	CCONJ
inlawrev-21502	523	46	misclassified	misclassifie	VERB
inlawrev-21502	523	47	an	an	DET
inlawrev-21502	523	48	individual	individual	NOUN
inlawrev-21502	523	49	as	as	ADP
inlawrev-21502	523	50	an	an	DET
inlawrev-21502	523	51	independent	independent	ADJ
inlawrev-21502	523	52	contractor.189	contractor.189	PROPN
inlawrev-21502	523	53	w	w	PROPN
inlawrev-21502	523	54	hen	hen	PROPN
inlawrev-21502	523	55	the	the	DET
inlawrev-21502	523	56	statute	statute	NOUN
inlawrev-21502	523	57	was	be	AUX
inlawrev-21502	523	58	first	first	ADV
inlawrev-21502	523	59	enacted	enact	VERB
inlawrev-21502	523	60	in	in	ADP
inlawrev-21502	523	61	2007	2007	NUM
inlawrev-21502	523	62	,	,	PUNCT
inlawrev-21502	523	63	employers	employer	NOUN
inlawrev-21502	523	64	were	be	AUX
inlawrev-21502	523	65	required	require	VERB
inlawrev-21502	523	66	to	to	PART
inlawrev-21502	523	67	receive	receive	VERB
inlawrev-21502	523	68	an	an	DET
inlawrev-21502	523	69	exemption	exemption	NOUN
inlawrev-21502	523	70	certificate	certificate	NOUN
inlawrev-21502	523	71	from	from	ADP
inlawrev-21502	523	72	the	the	DET
inlawrev-21502	523	73	department	department	NOUN
inlawrev-21502	523	74	of	of	ADP
inlawrev-21502	523	75	labor	labor	NOUN
inlawrev-21502	523	76	and	and	CCONJ
inlawrev-21502	523	77	industry	industry	NOUN
inlawrev-21502	523	78	if	if	SCONJ
inlawrev-21502	523	79	they	they	PRON
inlawrev-21502	523	80	wished	wish	VERB
inlawrev-21502	523	81	to	to	PART
inlawrev-21502	523	82	defeat	defeat	VERB
inlawrev-21502	523	83	the	the	DET
inlawrev-21502	523	84	employer	employer	NOUN
inlawrev-21502	523	85	-	-	PUNCT
inlawrev-21502	523	86	employee	employee	NOUN
inlawrev-21502	523	87	presumption	presumption	NOUN
inlawrev-21502	523	88	.	.	PUNCT
inlawrev-21502	524	1	originally	originally	ADV
inlawrev-21502	524	2	,	,	PUNCT
inlawrev-21502	524	3	nine190	nine190	NOUN
inlawrev-21502	524	4	staff	staff	NOUN
inlawrev-21502	524	5	m	m	VERB
inlawrev-21502	524	6	em	em	NOUN
inlawrev-21502	524	7	bers	ber	NOUN
inlawrev-21502	524	8	were	be	AUX
inlawrev-21502	524	9	hired	hire	VERB
inlawrev-21502	524	10	to	to	PART
inlawrev-21502	524	11	go	go	VERB
inlawrev-21502	524	12	through	through	ADP
inlawrev-21502	524	13	the	the	DET
inlawrev-21502	524	14	numerous	numerous	ADJ
inlawrev-21502	524	15	exemption	exemption	NOUN
inlawrev-21502	524	16	certificate	certificate	NOUN
inlawrev-21502	524	17	applications	application	NOUN
inlawrev-21502	524	18	.	.	PUNCT
inlawrev-21502	525	1	funding	funding	NOUN
inlawrev-21502	525	2	for	for	ADP
inlawrev-21502	525	3	this	this	DET
inlawrev-21502	525	4	process	process	NOUN
inlawrev-21502	525	5	was	be	AUX
inlawrev-21502	525	6	made	make	VERB
inlawrev-21502	525	7	available	available	ADJ
inlawrev-21502	525	8	through	through	ADP
inlawrev-21502	525	9	application191	application191	PROPN
inlawrev-21502	525	10	fees	fee	NOUN
inlawrev-21502	525	11	of	of	ADP
inlawrev-21502	525	12	$	$	SYM
inlawrev-21502	525	13	150	150	NUM
inlawrev-21502	525	14	.	.	PUNCT
inlawrev-21502	526	1	“	"	PUNCT
inlawrev-21502	526	2	instead	instead	ADV
inlawrev-21502	526	3	of	of	ADP
inlawrev-21502	526	4	working	work	VERB
inlawrev-21502	526	5	as	as	ADP
inlawrev-21502	526	6	anticipated	anticipate	VERB
inlawrev-21502	526	7	,	,	PUNCT
inlawrev-21502	526	8	it	it	PRON
inlawrev-21502	526	9	was	be	AUX
inlawrev-21502	526	10	discovered	discover	VERB
inlawrev-21502	526	11	that	that	SCONJ
inlawrev-21502	526	12	the192	the192	NOUN
inlawrev-21502	526	13	application	application	NOUN
inlawrev-21502	526	14	process	process	NOUN
inlawrev-21502	526	15	was	be	AUX
inlawrev-21502	526	16	burdensome	burdensome	ADJ
inlawrev-21502	526	17	and	and	CCONJ
inlawrev-21502	526	18	intrusive	intrusive	ADJ
inlawrev-21502	526	19	,	,	PUNCT
inlawrev-21502	526	20	and	and	CCONJ
inlawrev-21502	526	21	few	few	ADJ
inlawrev-21502	526	22	applications	application	NOUN
inlawrev-21502	526	23	were	be	AUX
inlawrev-21502	526	24	received	receive	VERB
inlawrev-21502	526	25	.	.	PUNCT
inlawrev-21502	526	26	”	"	PUNCT
inlawrev-21502	527	1	this	this	DET
inlawrev-21502	527	2	shortage	shortage	NOUN
inlawrev-21502	527	3	of	of	ADP
inlawrev-21502	527	4	applications	application	NOUN
inlawrev-21502	527	5	left	leave	VERB
inlawrev-21502	527	6	the	the	DET
inlawrev-21502	527	7	department	department	NOUN
inlawrev-21502	527	8	in	in	ADP
inlawrev-21502	527	9	need	need	NOUN
inlawrev-21502	527	10	of	of	ADP
inlawrev-21502	527	11	funds,193	funds,193	NOUN
inlawrev-21502	527	12	leading	lead	VERB
inlawrev-21502	527	13	to	to	ADP
inlawrev-21502	527	14	all	all	DET
inlawrev-21502	527	15	but	but	CCONJ
inlawrev-21502	527	16	two	two	NUM
inlawrev-21502	527	17	staff	staff	NOUN
inlawrev-21502	527	18	members	member	NOUN
inlawrev-21502	527	19	being	be	AUX
inlawrev-21502	527	20	terminated	terminate	VERB
inlawrev-21502	527	21	.	.	PUNCT
inlawrev-21502	528	1	w	w	PROPN
inlawrev-21502	528	2	ith	ith	PROPN
inlawrev-21502	528	3	very	very	ADV
inlawrev-21502	528	4	few	few	ADJ
inlawrev-21502	528	5	resources194	resources194	PROPN
inlawrev-21502	528	6	available	available	ADJ
inlawrev-21502	528	7	to	to	ADP
inlawrev-21502	528	8	the	the	DET
inlawrev-21502	528	9	remaining	remain	VERB
inlawrev-21502	528	10	staff	staff	NOUN
inlawrev-21502	528	11	members	member	NOUN
inlawrev-21502	528	12	,	,	PUNCT
inlawrev-21502	528	13	investigative	investigative	ADJ
inlawrev-21502	528	14	efforts	effort	NOUN
inlawrev-21502	528	15	were	be	AUX
inlawrev-21502	528	16	infrequent	infrequent	ADJ
inlawrev-21502	528	17	and	and	CCONJ
inlawrev-21502	528	18	ineffective	ineffective	ADJ
inlawrev-21502	528	19	.	.	PUNCT
inlawrev-21502	529	1	these	these	DET
inlawrev-21502	529	2	problems	problem	NOUN
inlawrev-21502	529	3	in	in	ADP
inlawrev-21502	529	4	enforcing	enforce	VERB
inlawrev-21502	529	5	the	the	DET
inlawrev-21502	529	6	m	m	PROPN
inlawrev-21502	529	7	innesota	innesota	PROPN
inlawrev-21502	529	8	statute	statute	NOUN
inlawrev-21502	529	9	highlight195	highlight195	PROPN
inlawrev-21502	529	10	the	the	DET
inlawrev-21502	529	11	importance	importance	NOUN
inlawrev-21502	529	12	of	of	ADP
inlawrev-21502	529	13	sufficient	sufficient	ADJ
inlawrev-21502	529	14	funding	funding	NOUN
inlawrev-21502	529	15	for	for	ADP
inlawrev-21502	529	16	any	any	DET
inlawrev-21502	529	17	attempt	attempt	NOUN
inlawrev-21502	529	18	to	to	PART
inlawrev-21502	529	19	curb	curb	VERB
inlawrev-21502	529	20	misclassification	misclassification	NOUN
inlawrev-21502	529	21	.	.	PUNCT
inlawrev-21502	530	1	d.	d.	PROPN
inlawrev-21502	530	2	indiana	indiana	PROPN
inlawrev-21502	530	3	unlike	unlike	ADP
inlawrev-21502	530	4	illinois	illinois	PROPN
inlawrev-21502	530	5	,	,	PUNCT
inlawrev-21502	530	6	california	california	PROPN
inlawrev-21502	530	7	,	,	PUNCT
inlawrev-21502	530	8	and	and	CCONJ
inlawrev-21502	530	9	m	m	PROPN
inlawrev-21502	530	10	innesota	innesota	NOUN
inlawrev-21502	530	11	,	,	PUNCT
inlawrev-21502	530	12	indiana	indiana	PROPN
inlawrev-21502	530	13	has	have	AUX
inlawrev-21502	530	14	not	not	PART
inlawrev-21502	530	15	enacted	enact	VERB
inlawrev-21502	530	16	any	any	DET
inlawrev-21502	530	17	meaningful	meaningful	ADJ
inlawrev-21502	530	18	laws	law	NOUN
inlawrev-21502	530	19	aimed	aim	VERB
inlawrev-21502	530	20	specifically	specifically	ADV
inlawrev-21502	530	21	at	at	ADP
inlawrev-21502	530	22	decreasing	decrease	VERB
inlawrev-21502	530	23	misclassification	misclassification	NOUN
inlawrev-21502	530	24	.	.	PUNCT
inlawrev-21502	531	1	“	"	PUNCT
inlawrev-21502	531	2	historically	historically	ADV
inlawrev-21502	531	3	,	,	PUNCT
inlawrev-21502	531	4	indiana	indiana	PROPN
inlawrev-21502	531	5	has	have	AUX
inlawrev-21502	531	6	been	be	AUX
inlawrev-21502	531	7	very	very	ADV
inlawrev-21502	531	8	reluctant	reluctant	ADJ
inlawrev-21502	531	9	to	to	PART
inlawrev-21502	531	10	extend	extend	VERB
inlawrev-21502	531	11	protections	protection	NOUN
inlawrev-21502	531	12	to	to	ADP
inlawrev-21502	531	13	employees	employee	NOUN
inlawrev-21502	531	14	.	.	PUNCT
inlawrev-21502	532	1	in	in	ADP
inlawrev-21502	532	2	fact	fact	NOUN
inlawrev-21502	532	3	,	,	PUNCT
inlawrev-21502	532	4	there	there	PRON
inlawrev-21502	532	5	are	be	VERB
inlawrev-21502	532	6	few	few	ADJ
inlawrev-21502	532	7	instances	instance	NOUN
inlawrev-21502	532	8	,	,	PUNCT
inlawrev-21502	532	9	legislatively	legislatively	ADV
inlawrev-21502	532	10	or	or	CCONJ
inlawrev-21502	532	11	judicially	judicially	ADV
inlawrev-21502	532	12	approved	approve	VERB
inlawrev-21502	532	13	,	,	PUNCT
inlawrev-21502	532	14	where	where	SCONJ
inlawrev-21502	532	15	such	such	ADJ
inlawrev-21502	532	16	protections	protection	NOUN
inlawrev-21502	532	17	exist	exist	VERB
inlawrev-21502	532	18	.	.	PUNCT
inlawrev-21502	532	19	”	"	PUNCT
inlawrev-21502	533	1	nevertheless	nevertheless	ADV
inlawrev-21502	533	2	,	,	PUNCT
inlawrev-21502	533	3	indiana	indiana	PROPN
inlawrev-21502	533	4	has	have	AUX
inlawrev-21502	533	5	adopted	adopt	VERB
inlawrev-21502	533	6	some	some	DET
inlawrev-21502	533	7	legislation	legislation	NOUN
inlawrev-21502	533	8	that	that	PRON
inlawrev-21502	533	9	works	work	VERB
inlawrev-21502	533	10	to	to	ADP
inlawrev-21502	533	11	help196	help196	PROPN
inlawrev-21502	533	12	employees	employee	NOUN
inlawrev-21502	533	13	.	.	PUNCT
inlawrev-21502	534	1	indiana	indiana	PROPN
inlawrev-21502	534	2	code	code	PROPN
inlawrev-21502	534	3	section	section	NOUN
inlawrev-21502	534	4	22	22	NUM
inlawrev-21502	534	5	-	-	SYM
inlawrev-21502	534	6	1	1	NUM
inlawrev-21502	534	7	-	-	PUNCT
inlawrev-21502	534	8	1	1	NUM
inlawrev-21502	534	9	-	-	SYM
inlawrev-21502	534	10	22	22	NUM
inlawrev-21502	534	11	establishes	establish	VERB
inlawrev-21502	534	12	an	an	DET
inlawrev-21502	534	13	information	information	NOUN
inlawrev-21502	534	14	sharing	sharing	NOUN
inlawrev-21502	534	15	system	system	NOUN
inlawrev-21502	534	16	concerning	concern	VERB
inlawrev-21502	534	17	construction	construction	NOUN
inlawrev-21502	534	18	workers	worker	NOUN
inlawrev-21502	534	19	misclassified	misclassifie	VERB
inlawrev-21502	534	20	as	as	ADP
inlawrev-21502	534	21	independent	independent	ADJ
inlawrev-21502	534	22	contractors	contractor	NOUN
inlawrev-21502	534	23	.	.	PUNCT
inlawrev-21502	535	1	the	the	DET
inlawrev-21502	535	2	statute	statute	NOUN
inlawrev-21502	535	3	requires	require	VERB
inlawrev-21502	535	4	the	the	DET
inlawrev-21502	535	5	indiana	indiana	PROPN
inlawrev-21502	535	6	department	department	PROPN
inlawrev-21502	535	7	of	of	ADP
inlawrev-21502	535	8	labor	labor	NOUN
inlawrev-21502	535	9	(	(	PUNCT
inlawrev-21502	535	10	“	"	PUNCT
inlawrev-21502	535	11	idol	idol	NOUN
inlawrev-21502	535	12	”	"	PUNCT
inlawrev-21502	535	13	)	)	PUNCT
inlawrev-21502	535	14	to197	to197	NOUN
inlawrev-21502	535	15	cooperate	cooperate	VERB
inlawrev-21502	535	16	with	with	ADP
inlawrev-21502	535	17	the	the	DET
inlawrev-21502	535	18	indiana	indiana	PROPN
inlawrev-21502	535	19	department	department	PROPN
inlawrev-21502	535	20	of	of	ADP
inlawrev-21502	535	21	w	w	PROPN
inlawrev-21502	535	22	orkforce	orkforce	PROPN
inlawrev-21502	535	23	development	development	NOUN
inlawrev-21502	535	24	(	(	PUNCT
inlawrev-21502	535	25	“	"	PUNCT
inlawrev-21502	535	26	idw	idw	PROPN
inlawrev-21502	535	27	d	d	NOUN
inlawrev-21502	535	28	”	"	PUNCT
inlawrev-21502	535	29	)	)	PUNCT
inlawrev-21502	535	30	,	,	PUNCT
inlawrev-21502	535	31	the	the	DET
inlawrev-21502	535	32	indiana	indiana	PROPN
inlawrev-21502	535	33	department	department	PROPN
inlawrev-21502	535	34	of	of	ADP
inlawrev-21502	535	35	state	state	PROPN
inlawrev-21502	535	36	r	r	PROPN
inlawrev-21502	535	37	evenue	evenue	ADJ
inlawrev-21502	535	38	(	(	PUNCT
inlawrev-21502	535	39	“	"	PUNCT
inlawrev-21502	535	40	idsr	idsr	NOUN
inlawrev-21502	535	41	”	"	PUNCT
inlawrev-21502	535	42	)	)	PUNCT
inlawrev-21502	535	43	,	,	PUNCT
inlawrev-21502	535	44	and	and	CCONJ
inlawrev-21502	535	45	the	the	DET
inlawrev-21502	535	46	w	w	PROPN
inlawrev-21502	535	47	orker	orker	PROPN
inlawrev-21502	535	48	’s	’s	PART
inlawrev-21502	535	49	compensation	compensation	PROPN
inlawrev-21502	535	50	board	board	PROPN
inlawrev-21502	535	51	of	of	ADP
inlawrev-21502	535	52	indiana	indiana	PROPN
inlawrev-21502	535	53	(	(	PUNCT
inlawrev-21502	535	54	“	"	PUNCT
inlawrev-21502	535	55	iw	iw	PROPN
inlawrev-21502	535	56	cb	cb	PROPN
inlawrev-21502	535	57	”	"	PUNCT
inlawrev-21502	535	58	)	)	PUNCT
inlawrev-21502	535	59	“	"	PUNCT
inlawrev-21502	535	60	by	by	ADP
inlawrev-21502	535	61	sharing	share	VERB
inlawrev-21502	535	62	information	information	NOUN
inlawrev-21502	535	63	concerning	concern	VERB
inlawrev-21502	535	64	any	any	DET
inlawrev-21502	535	65	suspected	suspect	VERB
inlawrev-21502	535	66	improper	improper	ADJ
inlawrev-21502	535	67	classification	classification	NOUN
inlawrev-21502	535	68	.	.	PUNCT
inlawrev-21502	535	69	.	.	PUNCT
inlawrev-21502	536	1	.	.	PUNCT
inlawrev-21502	537	1	of	of	ADP
inlawrev-21502	537	2	an	an	DET
inlawrev-21502	537	3	individual	individual	NOUN
inlawrev-21502	537	4	as	as	ADP
inlawrev-21502	537	5	an	an	DET
inlawrev-21502	537	6	independent	independent	ADJ
inlawrev-21502	537	7	contractor	contractor	NOUN
inlawrev-21502	537	8	.	.	PUNCT
inlawrev-21502	537	9	”	"	PUNCT
inlawrev-21502	538	1	indiana	indiana	PROPN
inlawrev-21502	538	2	code	code	PROPN
inlawrev-21502	538	3	section	section	NOUN
inlawrev-21502	538	4	22	22	NUM
inlawrev-21502	538	5	-	-	SYM
inlawrev-21502	538	6	2	2	NUM
inlawrev-21502	538	7	-	-	PUNCT
inlawrev-21502	538	8	2	2	NUM
inlawrev-21502	538	9	-	-	SYM
inlawrev-21502	538	10	11	11	NUM
inlawrev-21502	538	11	protects	protect	VERB
inlawrev-21502	538	12	workers	worker	NOUN
inlawrev-21502	538	13	from	from	ADP
inlawrev-21502	538	14	retaliation198	retaliation198	ADJ
inlawrev-21502	538	15	for	for	ADP
inlawrev-21502	538	16	collecting	collect	VERB
inlawrev-21502	538	17	wage	wage	NOUN
inlawrev-21502	538	18	payments	payment	NOUN
inlawrev-21502	538	19	and	and	CCONJ
inlawrev-21502	538	20	makes	make	VERB
inlawrev-21502	538	21	it	it	PRON
inlawrev-21502	538	22	an	an	DET
inlawrev-21502	538	23	infraction	infraction	NOUN
inlawrev-21502	538	24	for	for	SCONJ
inlawrev-21502	538	25	an	an	DET
inlawrev-21502	538	26	employer	employer	NOUN
inlawrev-21502	538	27	to	to	PART
inlawrev-21502	538	28	fail	fail	VERB
inlawrev-21502	538	29	to	to	PART
inlawrev-21502	538	30	keep	keep	VERB
inlawrev-21502	538	31	records	record	NOUN
inlawrev-21502	538	32	,	,	PUNCT
inlawrev-21502	538	33	or	or	CCONJ
inlawrev-21502	538	34	“	"	PUNCT
inlawrev-21502	538	35	pay	pay	VERB
inlawrev-21502	538	36	[	[	X
inlawrev-21502	538	37	]	]	X
inlawrev-21502	538	38	or	or	CCONJ
inlawrev-21502	538	39	agree	agree	VERB
inlawrev-21502	538	40	[	[	X
inlawrev-21502	538	41	]	]	X
inlawrev-21502	538	42	to	to	PART
inlawrev-21502	538	43	pay	pay	VERB
inlawrev-21502	538	44	any	any	DET
inlawrev-21502	538	45	employee	employee	NOUN
inlawrev-21502	538	46	less	less	ADJ
inlawrev-21502	538	47	than	than	ADP
inlawrev-21502	538	48	the	the	DET
inlawrev-21502	538	49	minimum	minimum	ADJ
inlawrev-21502	538	50	188	188	NUM
inlawrev-21502	538	51	.	.	PUNCT
inlawrev-21502	539	1	i	i	PRON
inlawrev-21502	539	2	d.	d.	PROPN
inlawrev-21502	539	3	§	§	PROPN
inlawrev-21502	539	4	181.723	181.723	PROPN
inlawrev-21502	539	5	subdiv	subdiv	NOUN
inlawrev-21502	539	6	.	.	PUNCT
inlawrev-21502	539	7	7(c)(2	7(c)(2	NOUN
inlawrev-21502	539	8	)	)	PUNCT
inlawrev-21502	539	9	;	;	PUNCT
inlawrev-21502	539	10	see	see	VERB
inlawrev-21502	539	11	also	also	ADV
inlawrev-21502	539	12	cal	cal	ADJ
inlawrev-21502	539	13	.	.	PUNCT
inlawrev-21502	540	1	lab	lab	PROPN
inlawrev-21502	540	2	.	.	PUNCT
inlawrev-21502	540	3	code	code	PROPN
inlawrev-21502	540	4	§	§	PROPN
inlawrev-21502	540	5	226.8	226.8	NUM
inlawrev-21502	540	6	(	(	PUNCT
inlawrev-21502	540	7	2016	2016	NUM
inlawrev-21502	540	8	)	)	PUNCT
inlawrev-21502	540	9	.	.	PUNCT
inlawrev-21502	541	1	189	189	NUM
inlawrev-21502	541	2	.	.	PUNCT
inlawrev-21502	542	1	minn	minn	PROPN
inlawrev-21502	542	2	.	.	PUNCT
inlawrev-21502	542	3	stat	stat	PROPN
inlawrev-21502	542	4	.	.	PUNCT
inlawrev-21502	543	1	§	§	PROPN
inlawrev-21502	543	2	181.723	181.723	NUM
inlawrev-21502	543	3	subdiv	subdiv	NOUN
inlawrev-21502	543	4	.	.	PUNCT
inlawrev-21502	543	5	7(c)(2	7(c)(2	NOUN
inlawrev-21502	543	6	)	)	PUNCT
inlawrev-21502	543	7	(	(	PUNCT
inlawrev-21502	543	8	2016	2016	NUM
inlawrev-21502	543	9	)	)	PUNCT
inlawrev-21502	543	10	.	.	PUNCT
inlawrev-21502	544	1	190	190	NUM
inlawrev-21502	544	2	.	.	PUNCT
inlawrev-21502	545	1	ind	ind	PROPN
inlawrev-21502	545	2	.	.	PUNCT
inlawrev-21502	546	1	dep’t	dep’t	NOUN
inlawrev-21502	546	2	of	of	ADP
inlawrev-21502	546	3	labor	labor	NOUN
inlawrev-21502	546	4	,	,	PUNCT
inlawrev-21502	546	5	supra	supra	PROPN
inlawrev-21502	546	6	note	note	PROPN
inlawrev-21502	546	7	128	128	NUM
inlawrev-21502	546	8	,	,	PUNCT
inlawrev-21502	546	9	at	at	ADP
inlawrev-21502	546	10	10	10	NUM
inlawrev-21502	546	11	.	.	PUNCT
inlawrev-21502	546	12	191	191	NUM
inlawrev-21502	546	13	.	.	PUNCT
inlawrev-21502	547	1	i	i	PRON
inlawrev-21502	547	2	d.	d.	PROPN
inlawrev-21502	547	3	192	192	NUM
inlawrev-21502	547	4	.	.	PUNCT
inlawrev-21502	548	1	i	i	PRON
inlawrev-21502	548	2	d.	d.	PROPN
inlawrev-21502	548	3	193	193	NUM
inlawrev-21502	548	4	.	.	PUNCT
inlawrev-21502	549	1	i	i	PRON
inlawrev-21502	549	2	d.	d.	PROPN
inlawrev-21502	549	3	194	194	NUM
inlawrev-21502	549	4	.	.	PUNCT
inlawrev-21502	550	1	i	i	PRON
inlawrev-21502	550	2	d.	d.	PROPN
inlawrev-21502	550	3	at	at	ADP
inlawrev-21502	550	4	10	10	NUM
inlawrev-21502	550	5	-	-	SYM
inlawrev-21502	550	6	11	11	NUM
inlawrev-21502	550	7	.	.	X
inlawrev-21502	551	1	195	195	NUM
inlawrev-21502	551	2	.	.	X
inlawrev-21502	551	3	see	see	VERB
inlawrev-21502	551	4	generally	generally	ADV
inlawrev-21502	551	5	i	i	PRON
inlawrev-21502	551	6	d.	d.	PROPN
inlawrev-21502	551	7	(	(	PUNCT
inlawrev-21502	551	8	refers	refer	VERB
inlawrev-21502	551	9	to	to	ADP
inlawrev-21502	551	10	lack	lack	NOUN
inlawrev-21502	551	11	of	of	ADP
inlawrev-21502	551	12	ability	ability	NOUN
inlawrev-21502	551	13	to	to	PART
inlawrev-21502	551	14	enforce	enforce	VERB
inlawrev-21502	551	15	investigations	investigation	NOUN
inlawrev-21502	551	16	under	under	ADP
inlawrev-21502	551	17	the	the	DET
inlawrev-21502	551	18	statute	statute	NOUN
inlawrev-21502	551	19	)	)	PUNCT
inlawrev-21502	551	20	.	.	PUNCT
inlawrev-21502	552	1	196	196	NUM
inlawrev-21502	552	2	.	.	PUNCT
inlawrev-21502	553	1	i	i	PRON
inlawrev-21502	553	2	d.	d.	PROPN
inlawrev-21502	553	3	at	at	ADP
inlawrev-21502	553	4	22	22	NUM
inlawrev-21502	553	5	.	.	PUNCT
inlawrev-21502	553	6	197	197	NUM
inlawrev-21502	553	7	.	.	PUNCT
inlawrev-21502	554	1	ind	ind	PROPN
inlawrev-21502	554	2	.	.	PUNCT
inlawrev-21502	555	1	code	code	PROPN
inlawrev-21502	555	2	§	§	PROPN
inlawrev-21502	555	3	22	22	NUM
inlawrev-21502	555	4	-	-	SYM
inlawrev-21502	555	5	1	1	NUM
inlawrev-21502	555	6	-	-	PUNCT
inlawrev-21502	555	7	1	1	NUM
inlawrev-21502	555	8	-	-	NUM
inlawrev-21502	555	9	22(c	22(c	NUM
inlawrev-21502	555	10	)	)	PUNCT
inlawrev-21502	555	11	(	(	PUNCT
inlawrev-21502	555	12	2016	2016	NUM
inlawrev-21502	555	13	)	)	PUNCT
inlawrev-21502	555	14	.	.	PUNCT
inlawrev-21502	556	1	198	198	NUM
inlawrev-21502	556	2	.	.	PUNCT
inlawrev-21502	557	1	i	i	PRON
inlawrev-21502	557	2	d.	d.	PROPN
inlawrev-21502	557	3	692	692	NUM
inlawrev-21502	557	4	indiana	indiana	PROPN
inlawrev-21502	557	5	law	law	PROPN
inlawrev-21502	557	6	review	review	NOUN
inlawrev-21502	558	1	[	[	X
inlawrev-21502	558	2	vol	vol	NOUN
inlawrev-21502	558	3	.	.	PUNCT
inlawrev-21502	559	1	50:673	50:673	NUM
inlawrev-21502	559	2	wage	wage	NOUN
inlawrev-21502	559	3	.	.	PUNCT
inlawrev-21502	559	4	”	"	PUNCT
inlawrev-21502	560	1	additionally	additionally	ADV
inlawrev-21502	560	2	,	,	PUNCT
inlawrev-21502	560	3	the	the	DET
inlawrev-21502	560	4	state	state	NOUN
inlawrev-21502	560	5	passed	pass	VERB
inlawrev-21502	560	6	a	a	DET
inlawrev-21502	560	7	law	law	NOUN
inlawrev-21502	560	8	in	in	ADP
inlawrev-21502	560	9	1999	1999	NUM
inlawrev-21502	560	10	permitting	permit	VERB
inlawrev-21502	560	11	the199	the199	NOUN
inlawrev-21502	560	12	unemployment	unemployment	NOUN
inlawrev-21502	560	13	insurance	insurance	NOUN
inlawrev-21502	560	14	agency	agency	NOUN
inlawrev-21502	560	15	to	to	PART
inlawrev-21502	560	16	conduct	conduct	VERB
inlawrev-21502	560	17	joint	joint	ADJ
inlawrev-21502	560	18	audits	audits	NOUN
inlawrev-21502	560	19	in	in	ADP
inlawrev-21502	560	20	partnership	partnership	NOUN
inlawrev-21502	560	21	with	with	ADP
inlawrev-21502	560	22	additional	additional	ADJ
inlawrev-21502	560	23	state	state	NOUN
inlawrev-21502	560	24	agencies.200	agencies.200	NOUN
inlawrev-21502	560	25	these	these	DET
inlawrev-21502	560	26	laws	law	NOUN
inlawrev-21502	560	27	certainly	certainly	ADV
inlawrev-21502	560	28	show	show	VERB
inlawrev-21502	560	29	some	some	DET
inlawrev-21502	560	30	effort	effort	NOUN
inlawrev-21502	560	31	to	to	PART
inlawrev-21502	560	32	protect	protect	VERB
inlawrev-21502	560	33	workers	worker	NOUN
inlawrev-21502	560	34	in	in	ADP
inlawrev-21502	560	35	the	the	DET
inlawrev-21502	560	36	state	state	NOUN
inlawrev-21502	560	37	from	from	ADP
inlawrev-21502	560	38	being	be	AUX
inlawrev-21502	560	39	taken	take	VERB
inlawrev-21502	560	40	advantage	advantage	NOUN
inlawrev-21502	560	41	of	of	ADP
inlawrev-21502	560	42	and	and	CCONJ
inlawrev-21502	560	43	exploited	exploit	VERB
inlawrev-21502	560	44	.	.	PUNCT
inlawrev-21502	561	1	h	h	PROPN
inlawrev-21502	561	2	owever	owever	PROPN
inlawrev-21502	561	3	,	,	PUNCT
inlawrev-21502	561	4	indiana	indiana	PROPN
inlawrev-21502	561	5	does	do	AUX
inlawrev-21502	561	6	not	not	PART
inlawrev-21502	561	7	possess	possess	VERB
inlawrev-21502	561	8	an	an	DET
inlawrev-21502	561	9	independent	independent	ADJ
inlawrev-21502	561	10	statutory	statutory	ADJ
inlawrev-21502	561	11	violation	violation	NOUN
inlawrev-21502	561	12	for	for	ADP
inlawrev-21502	561	13	misclassification	misclassification	NOUN
inlawrev-21502	561	14	.	.	PUNCT
inlawrev-21502	562	1	instead	instead	ADV
inlawrev-21502	562	2	,	,	PUNCT
inlawrev-21502	562	3	the	the	DET
inlawrev-21502	562	4	state	state	NOUN
inlawrev-21502	562	5	relies	rely	VERB
inlawrev-21502	562	6	on201	on201	ADP
inlawrev-21502	562	7	powers	power	NOUN
inlawrev-21502	562	8	already	already	ADV
inlawrev-21502	562	9	granted	grant	VERB
inlawrev-21502	562	10	to	to	ADP
inlawrev-21502	562	11	the	the	DET
inlawrev-21502	562	12	idol	idol	NOUN
inlawrev-21502	562	13	,	,	PUNCT
inlawrev-21502	562	14	idw	idw	PROPN
inlawrev-21502	562	15	d	d	PROPN
inlawrev-21502	562	16	,	,	PUNCT
inlawrev-21502	562	17	and	and	CCONJ
inlawrev-21502	562	18	idor	idor	ADJ
inlawrev-21502	562	19	.	.	PUNCT
inlawrev-21502	563	1	the	the	DET
inlawrev-21502	563	2	idol	idol	NOUN
inlawrev-21502	563	3	possesses202	possesses202	PROPN
inlawrev-21502	563	4	inspection	inspection	NOUN
inlawrev-21502	563	5	,	,	PUNCT
inlawrev-21502	563	6	investigative	investigative	ADJ
inlawrev-21502	563	7	,	,	PUNCT
inlawrev-21502	563	8	and	and	CCONJ
inlawrev-21502	563	9	enforcement	enforcement	NOUN
inlawrev-21502	563	10	powers	power	NOUN
inlawrev-21502	563	11	to	to	PART
inlawrev-21502	563	12	enforce	enforce	VERB
inlawrev-21502	563	13	misclassification	misclassification	NOUN
inlawrev-21502	563	14	in	in	ADP
inlawrev-21502	563	15	the	the	DET
inlawrev-21502	563	16	same	same	ADJ
inlawrev-21502	563	17	vein	vein	NOUN
inlawrev-21502	563	18	as	as	ADP
inlawrev-21502	563	19	other	other	ADJ
inlawrev-21502	563	20	labor	labor	NOUN
inlawrev-21502	563	21	laws	law	NOUN
inlawrev-21502	563	22	.	.	PUNCT
inlawrev-21502	564	1	the	the	DET
inlawrev-21502	564	2	idor	idor	PROPN
inlawrev-21502	564	3	and	and	CCONJ
inlawrev-21502	564	4	idw	idw	PROPN
inlawrev-21502	564	5	d	d	AUX
inlawrev-21502	564	6	have	have	VERB
inlawrev-21502	564	7	the	the	DET
inlawrev-21502	564	8	capacity	capacity	NOUN
inlawrev-21502	564	9	to203	to203	PRON
inlawrev-21502	564	10	engage	engage	VERB
inlawrev-21502	564	11	in	in	ADP
inlawrev-21502	564	12	“	"	PUNCT
inlawrev-21502	564	13	fact	fact	NOUN
inlawrev-21502	564	14	finding	find	VERB
inlawrev-21502	564	15	missions	mission	NOUN
inlawrev-21502	564	16	,	,	PUNCT
inlawrev-21502	564	17	and	and	CCONJ
inlawrev-21502	564	18	penalize	penalize	VERB
inlawrev-21502	564	19	noncompliant	noncompliant	ADJ
inlawrev-21502	564	20	employers	employer	NOUN
inlawrev-21502	564	21	and	and	CCONJ
inlawrev-21502	564	22	taxpayers	taxpayer	NOUN
inlawrev-21502	564	23	.	.	PUNCT
inlawrev-21502	564	24	”	"	PUNCT
inlawrev-21502	565	1	the	the	DET
inlawrev-21502	565	2	idor	idor	PROPN
inlawrev-21502	565	3	can	can	AUX
inlawrev-21502	565	4	assess	assess	VERB
inlawrev-21502	565	5	a	a	DET
inlawrev-21502	565	6	ten	ten	NUM
inlawrev-21502	565	7	percent	percent	NOUN
inlawrev-21502	565	8	penalty	penalty	NOUN
inlawrev-21502	565	9	for	for	ADP
inlawrev-21502	565	10	individuals	individual	NOUN
inlawrev-21502	565	11	and204	and204	PROPN
inlawrev-21502	565	12	employers	employer	NOUN
inlawrev-21502	565	13	who	who	PRON
inlawrev-21502	565	14	underpay	underpay	VERB
inlawrev-21502	565	15	their	their	PRON
inlawrev-21502	565	16	taxes	taxis	NOUN
inlawrev-21502	565	17	,	,	PUNCT
inlawrev-21502	565	18	and	and	CCONJ
inlawrev-21502	565	19	a	a	DET
inlawrev-21502	565	20	100	100	NUM
inlawrev-21502	565	21	%	%	NOUN
inlawrev-21502	565	22	penalty	penalty	NOUN
inlawrev-21502	565	23	for	for	ADP
inlawrev-21502	565	24	failure	failure	NOUN
inlawrev-21502	565	25	to	to	PART
inlawrev-21502	565	26	file	file	VERB
inlawrev-21502	565	27	or	or	CCONJ
inlawrev-21502	565	28	for	for	ADP
inlawrev-21502	565	29	fraudulently	fraudulently	ADV
inlawrev-21502	565	30	filing	file	VERB
inlawrev-21502	565	31	.	.	PUNCT
inlawrev-21502	566	1	additionally	additionally	ADV
inlawrev-21502	566	2	,	,	PUNCT
inlawrev-21502	566	3	the	the	DET
inlawrev-21502	566	4	idor	idor	NOUN
inlawrev-21502	566	5	has	have	VERB
inlawrev-21502	566	6	subpoena	subpoena	NOUN
inlawrev-21502	566	7	power	power	NOUN
inlawrev-21502	566	8	and	and	CCONJ
inlawrev-21502	566	9	the205	the205	PROPN
inlawrev-21502	566	10	authority	authority	NOUN
inlawrev-21502	566	11	to	to	PART
inlawrev-21502	566	12	complete	complete	VERB
inlawrev-21502	566	13	broad	broad	ADJ
inlawrev-21502	566	14	investigations	investigation	NOUN
inlawrev-21502	566	15	and	and	CCONJ
inlawrev-21502	566	16	audits	audits	NOUN
inlawrev-21502	566	17	.	.	PUNCT
inlawrev-21502	567	1	these	these	DET
inlawrev-21502	567	2	powers	power	NOUN
inlawrev-21502	567	3	are206	are206	PROPN
inlawrev-21502	567	4	significant	significant	ADJ
inlawrev-21502	567	5	,	,	PUNCT
inlawrev-21502	567	6	but	but	CCONJ
inlawrev-21502	567	7	unfortunately	unfortunately	ADV
inlawrev-21502	567	8	only	only	ADV
inlawrev-21502	567	9	involve	involve	VERB
inlawrev-21502	567	10	the	the	DET
inlawrev-21502	567	11	issue	issue	NOUN
inlawrev-21502	567	12	of	of	ADP
inlawrev-21502	567	13	m	m	PROPN
inlawrev-21502	567	14	isclassification	isclassification	NOUN
inlawrev-21502	567	15	if	if	SCONJ
inlawrev-21502	567	16	the	the	DET
inlawrev-21502	567	17	misclassification	misclassification	NOUN
inlawrev-21502	567	18	touches	touch	VERB
inlawrev-21502	567	19	on	on	ADP
inlawrev-21502	567	20	their	their	PRON
inlawrev-21502	567	21	primary	primary	ADJ
inlawrev-21502	567	22	directive	directive	NOUN
inlawrev-21502	567	23	.	.	PUNCT
inlawrev-21502	568	1	there	there	PRON
inlawrev-21502	568	2	exists	exist	VERB
inlawrev-21502	568	3	no	no	DET
inlawrev-21502	568	4	independent	independent	ADJ
inlawrev-21502	568	5	remedy	remedy	NOUN
inlawrev-21502	568	6	for	for	ADP
inlawrev-21502	568	7	aggrieved	aggrieved	ADJ
inlawrev-21502	568	8	employees	employee	NOUN
inlawrev-21502	568	9	,	,	PUNCT
inlawrev-21502	568	10	or	or	CCONJ
inlawrev-21502	568	11	fines	fine	NOUN
inlawrev-21502	568	12	and	and	CCONJ
inlawrev-21502	568	13	penalties	penalty	NOUN
inlawrev-21502	568	14	for	for	ADP
inlawrev-21502	568	15	misclassifying	misclassifye	VERB
inlawrev-21502	568	16	employers.207	employers.207	NOUN
inlawrev-21502	568	17	iv	iv	NOUN
inlawrev-21502	568	18	.	.	PUNCT
inlawrev-21502	568	19	w	w	NOUN
inlawrev-21502	568	20	hat	hat	NOUN
inlawrev-21502	568	21	type	type	NOUN
inlawrev-21502	568	22	of	of	ADP
inlawrev-21502	568	23	legislation	legislation	NOUN
inlawrev-21502	568	24	should	should	AUX
inlawrev-21502	568	25	indiana	indiana	PROPN
inlawrev-21502	568	26	enact	enact	VERB
inlawrev-21502	568	27	?	?	PUNCT
inlawrev-21502	569	1	in	in	ADP
inlawrev-21502	569	2	order	order	NOUN
inlawrev-21502	569	3	to	to	PART
inlawrev-21502	569	4	reduce	reduce	VERB
inlawrev-21502	569	5	misclassification	misclassification	NOUN
inlawrev-21502	569	6	across	across	ADP
inlawrev-21502	569	7	the	the	DET
inlawrev-21502	569	8	state	state	NOUN
inlawrev-21502	569	9	,	,	PUNCT
inlawrev-21502	569	10	indiana	indiana	PROPN
inlawrev-21502	569	11	should	should	AUX
inlawrev-21502	569	12	enact	enact	VERB
inlawrev-21502	569	13	legislation	legislation	NOUN
inlawrev-21502	569	14	aimed	aim	VERB
inlawrev-21502	569	15	specifically	specifically	ADV
inlawrev-21502	569	16	at	at	ADP
inlawrev-21502	569	17	the	the	DET
inlawrev-21502	569	18	issue	issue	NOUN
inlawrev-21502	569	19	.	.	PUNCT
inlawrev-21502	570	1	taking	take	VERB
inlawrev-21502	570	2	ideas	idea	NOUN
inlawrev-21502	570	3	from	from	ADP
inlawrev-21502	570	4	the	the	DET
inlawrev-21502	570	5	three	three	NUM
inlawrev-21502	570	6	state	state	NOUN
inlawrev-21502	570	7	statutes	statute	NOUN
inlawrev-21502	570	8	discussed	discuss	VERB
inlawrev-21502	570	9	above	above	ADV
inlawrev-21502	570	10	enacted	enact	VERB
inlawrev-21502	570	11	in	in	ADP
inlawrev-21502	570	12	illinois	illinois	PROPN
inlawrev-21502	570	13	,	,	PUNCT
inlawrev-21502	570	14	california	california	PROPN
inlawrev-21502	570	15	,	,	PUNCT
inlawrev-21502	570	16	and	and	CCONJ
inlawrev-21502	570	17	m	m	PROPN
inlawrev-21502	570	18	innesota	innesota	NOUN
inlawrev-21502	570	19	,	,	PUNCT
inlawrev-21502	570	20	the	the	DET
inlawrev-21502	570	21	following	follow	VERB
inlawrev-21502	570	22	is	be	AUX
inlawrev-21502	570	23	a	a	DET
inlawrev-21502	570	24	proposal	proposal	NOUN
inlawrev-21502	570	25	for	for	ADP
inlawrev-21502	570	26	what	what	PRON
inlawrev-21502	570	27	effective	effective	ADJ
inlawrev-21502	570	28	indiana	indiana	NOUN
inlawrev-21502	570	29	legislation	legislation	NOUN
inlawrev-21502	570	30	could	could	AUX
inlawrev-21502	570	31	include	include	VERB
inlawrev-21502	570	32	.	.	PUNCT
inlawrev-21502	571	1	these	these	PRON
inlawrev-21502	571	2	are	be	AUX
inlawrev-21502	571	3	merely	merely	ADV
inlawrev-21502	571	4	broad	broad	ADJ
inlawrev-21502	571	5	principles	principle	NOUN
inlawrev-21502	571	6	that	that	PRON
inlawrev-21502	571	7	should	should	AUX
inlawrev-21502	571	8	shape	shape	VERB
inlawrev-21502	571	9	the	the	DET
inlawrev-21502	571	10	way	way	NOUN
inlawrev-21502	571	11	this	this	DET
inlawrev-21502	571	12	legislation	legislation	NOUN
inlawrev-21502	571	13	is	be	AUX
inlawrev-21502	571	14	crafted	craft	VERB
inlawrev-21502	571	15	,	,	PUNCT
inlawrev-21502	571	16	and	and	CCONJ
inlawrev-21502	571	17	is	be	AUX
inlawrev-21502	571	18	not	not	PART
inlawrev-21502	571	19	an	an	DET
inlawrev-21502	571	20	attempt	attempt	NOUN
inlawrev-21502	571	21	to	to	PART
inlawrev-21502	571	22	fully	fully	ADV
inlawrev-21502	571	23	flesh	flesh	VERB
inlawrev-21502	571	24	out	out	ADP
inlawrev-21502	571	25	the	the	DET
inlawrev-21502	571	26	specific	specific	ADJ
inlawrev-21502	571	27	details	detail	NOUN
inlawrev-21502	571	28	and	and	CCONJ
inlawrev-21502	571	29	intricacies	intricacy	NOUN
inlawrev-21502	571	30	that	that	PRON
inlawrev-21502	571	31	a	a	DET
inlawrev-21502	571	32	statute	statute	NOUN
inlawrev-21502	571	33	typically	typically	ADV
inlawrev-21502	571	34	requires	require	VERB
inlawrev-21502	571	35	.	.	PUNCT
inlawrev-21502	572	1	a.	a.	NOUN
inlawrev-21502	572	2	private	private	ADJ
inlawrev-21502	572	3	right	right	NOUN
inlawrev-21502	572	4	of	of	ADP
inlawrev-21502	572	5	action	action	NOUN
inlawrev-21502	572	6	enacting	enact	VERB
inlawrev-21502	572	7	legislation	legislation	NOUN
inlawrev-21502	572	8	possessing	possess	VERB
inlawrev-21502	572	9	a	a	DET
inlawrev-21502	572	10	private	private	ADJ
inlawrev-21502	572	11	right	right	NOUN
inlawrev-21502	572	12	of	of	ADP
inlawrev-21502	572	13	action	action	NOUN
inlawrev-21502	572	14	,	,	PUNCT
inlawrev-21502	572	15	which	which	PRON
inlawrev-21502	572	16	would	would	AUX
inlawrev-21502	572	17	allow	allow	VERB
inlawrev-21502	572	18	aggrieved	aggrieved	ADJ
inlawrev-21502	572	19	employees	employee	NOUN
inlawrev-21502	572	20	to	to	PART
inlawrev-21502	572	21	assert	assert	VERB
inlawrev-21502	572	22	claims	claim	NOUN
inlawrev-21502	572	23	of	of	ADP
inlawrev-21502	572	24	misclassification	misclassification	NOUN
inlawrev-21502	572	25	against	against	ADP
inlawrev-21502	572	26	their	their	PRON
inlawrev-21502	572	27	employers	employer	NOUN
inlawrev-21502	572	28	,	,	PUNCT
inlawrev-21502	572	29	is	be	AUX
inlawrev-21502	572	30	the	the	DET
inlawrev-21502	572	31	first	first	ADJ
inlawrev-21502	572	32	important	important	ADJ
inlawrev-21502	572	33	step	step	NOUN
inlawrev-21502	572	34	in	in	ADP
inlawrev-21502	572	35	reducing	reduce	VERB
inlawrev-21502	572	36	misclassification	misclassification	NOUN
inlawrev-21502	572	37	across	across	ADP
inlawrev-21502	572	38	indiana	indiana	PROPN
inlawrev-21502	572	39	.	.	PUNCT
inlawrev-21502	573	1	similar	similar	ADJ
inlawrev-21502	573	2	to	to	ADP
inlawrev-21502	573	3	the	the	DET
inlawrev-21502	573	4	illinois	illinois	PROPN
inlawrev-21502	573	5	eca	eca	PROPN
inlawrev-21502	573	6	,	,	PUNCT
inlawrev-21502	573	7	a	a	DET
inlawrev-21502	573	8	private	private	ADJ
inlawrev-21502	573	9	right	right	NOUN
inlawrev-21502	573	10	of	of	ADP
inlawrev-21502	573	11	action	action	NOUN
inlawrev-21502	573	12	would	would	AUX
inlawrev-21502	573	13	allow	allow	VERB
inlawrev-21502	573	14	for	for	ADP
inlawrev-21502	573	15	harmed	harm	VERB
inlawrev-21502	573	16	em	em	PRON
inlawrev-21502	573	17	ployees	ployee	VERB
inlawrev-21502	573	18	to	to	PART
inlawrev-21502	573	19	bring	bring	VERB
inlawrev-21502	573	20	suit	suit	NOUN
inlawrev-21502	573	21	against	against	ADP
inlawrev-21502	573	22	their	their	PRON
inlawrev-21502	573	23	employers	employer	NOUN
inlawrev-21502	573	24	without	without	ADP
inlawrev-21502	573	25	having	have	VERB
inlawrev-21502	573	26	to	to	PART
inlawrev-21502	573	27	rely	rely	VERB
inlawrev-21502	573	28	on	on	ADP
inlawrev-21502	573	29	the	the	DET
inlawrev-21502	573	30	state	state	NOUN
inlawrev-21502	573	31	199	199	NUM
inlawrev-21502	573	32	.	.	PUNCT
inlawrev-21502	574	1	see	see	VERB
inlawrev-21502	574	2	i	i	PRON
inlawrev-21502	574	3	d.	d.	PROPN
inlawrev-21502	574	4	§	§	PROPN
inlawrev-21502	574	5	22	22	NUM
inlawrev-21502	574	6	-	-	SYM
inlawrev-21502	574	7	2	2	NUM
inlawrev-21502	574	8	-	-	PUNCT
inlawrev-21502	574	9	2	2	NUM
inlawrev-21502	574	10	-	-	SYM
inlawrev-21502	574	11	11	11	NUM
inlawrev-21502	574	12	.	.	PUNCT
inlawrev-21502	575	1	200	200	NUM
inlawrev-21502	575	2	.	.	X
inlawrev-21502	575	3	de	de	PROPN
inlawrev-21502	575	4	silva	silva	PROPN
inlawrev-21502	575	5	et	et	PROPN
inlawrev-21502	575	6	al	al	PROPN
inlawrev-21502	575	7	.	.	PROPN
inlawrev-21502	575	8	,	,	PUNCT
inlawrev-21502	575	9	supra	supra	PROPN
inlawrev-21502	575	10	note	note	PROPN
inlawrev-21502	575	11	17	17	NUM
inlawrev-21502	575	12	,	,	PUNCT
inlawrev-21502	575	13	at	at	ADP
inlawrev-21502	575	14	79	79	NUM
inlawrev-21502	575	15	.	.	PUNCT
inlawrev-21502	575	16	201	201	NUM
inlawrev-21502	575	17	.	.	PUNCT
inlawrev-21502	576	1	ind	ind	NOUN
inlawrev-21502	576	2	.	.	PUNCT
inlawrev-21502	577	1	dep’t	dep’t	NOUN
inlawrev-21502	577	2	of	of	ADP
inlawrev-21502	577	3	labor	labor	NOUN
inlawrev-21502	577	4	,	,	PUNCT
inlawrev-21502	577	5	supra	supra	PROPN
inlawrev-21502	577	6	note	note	PROPN
inlawrev-21502	577	7	128	128	NUM
inlawrev-21502	577	8	,	,	PUNCT
inlawrev-21502	577	9	at	at	ADP
inlawrev-21502	577	10	22	22	NUM
inlawrev-21502	577	11	-	-	SYM
inlawrev-21502	577	12	23	23	NUM
inlawrev-21502	577	13	.	.	PUNCT
inlawrev-21502	578	1	202	202	NUM
inlawrev-21502	578	2	.	.	PUNCT
inlawrev-21502	579	1	i	i	PRON
inlawrev-21502	579	2	d.	d.	PROPN
inlawrev-21502	579	3	at	at	ADP
inlawrev-21502	579	4	21	21	NUM
inlawrev-21502	579	5	-	-	SYM
inlawrev-21502	579	6	23	23	NUM
inlawrev-21502	579	7	.	.	PUNCT
inlawrev-21502	579	8	203	203	NUM
inlawrev-21502	579	9	.	.	PUNCT
inlawrev-21502	580	1	i	i	PRON
inlawrev-21502	580	2	d.	d.	PROPN
inlawrev-21502	580	3	at	at	ADP
inlawrev-21502	580	4	21	21	NUM
inlawrev-21502	580	5	.	.	PUNCT
inlawrev-21502	581	1	204	204	NUM
inlawrev-21502	581	2	.	.	PUNCT
inlawrev-21502	582	1	i	i	PRON
inlawrev-21502	582	2	d.	d.	PROPN
inlawrev-21502	582	3	205	205	NUM
inlawrev-21502	582	4	.	.	PUNCT
inlawrev-21502	583	1	i	i	PRON
inlawrev-21502	583	2	d.	d.	PROPN
inlawrev-21502	583	3	206	206	NUM
inlawrev-21502	583	4	.	.	PUNCT
inlawrev-21502	584	1	i	i	PRON
inlawrev-21502	584	2	d.	d.	PROPN
inlawrev-21502	584	3	207	207	NUM
inlawrev-21502	584	4	.	.	PUNCT
inlawrev-21502	585	1	i	i	PRON
inlawrev-21502	585	2	d.	d.	PROPN
inlawrev-21502	585	3	at	at	ADP
inlawrev-21502	585	4	22	22	NUM
inlawrev-21502	585	5	-	-	SYM
inlawrev-21502	585	6	23	23	NUM
inlawrev-21502	585	7	(	(	PUNCT
inlawrev-21502	585	8	describing	describe	VERB
inlawrev-21502	585	9	there	there	PRON
inlawrev-21502	585	10	is	be	VERB
inlawrev-21502	585	11	a	a	DET
inlawrev-21502	585	12	lack	lack	NOUN
inlawrev-21502	585	13	of	of	ADP
inlawrev-21502	585	14	statutory	statutory	ADJ
inlawrev-21502	585	15	violation	violation	NOUN
inlawrev-21502	585	16	for	for	ADP
inlawrev-21502	585	17	misclassification	misclassification	NOUN
inlawrev-21502	585	18	in	in	ADP
inlawrev-21502	585	19	indiana	indiana	PROPN
inlawrev-21502	585	20	)	)	PUNCT
inlawrev-21502	585	21	.	.	PUNCT
inlawrev-21502	586	1	2017	2017	NUM
inlawrev-21502	586	2	]	]	PUNCT
inlawrev-21502	586	3	a	a	DET
inlawrev-21502	586	4	state	state	NOUN
inlawrev-21502	586	5	legislative	legislative	ADJ
inlawrev-21502	586	6	solution	solution	NOUN
inlawrev-21502	586	7	693	693	NUM
inlawrev-21502	586	8	government	government	NOUN
inlawrev-21502	586	9	.	.	PUNCT
inlawrev-21502	587	1	as	as	ADP
inlawrev-21502	587	2	attempts	attempt	NOUN
inlawrev-21502	587	3	at	at	ADP
inlawrev-21502	587	4	reducing	reduce	VERB
inlawrev-21502	587	5	misclassification	misclassification	NOUN
inlawrev-21502	587	6	in	in	ADP
inlawrev-21502	587	7	m	m	PROPN
inlawrev-21502	587	8	innesota	innesota	NOUN
inlawrev-21502	587	9	show,208	show,208	PROPN
inlawrev-21502	587	10	government	government	NOUN
inlawrev-21502	587	11	agencies	agency	NOUN
inlawrev-21502	587	12	can	can	AUX
inlawrev-21502	587	13	become	become	VERB
inlawrev-21502	587	14	underfunded	underfunded	ADJ
inlawrev-21502	587	15	and	and	CCONJ
inlawrev-21502	587	16	understaffed	understaffed	ADJ
inlawrev-21502	587	17	.	.	PUNCT
inlawrev-21502	588	1	by	by	ADP
inlawrev-21502	588	2	placing209	placing209	PROPN
inlawrev-21502	588	3	the	the	DET
inlawrev-21502	588	4	power	power	NOUN
inlawrev-21502	588	5	to	to	PART
inlawrev-21502	588	6	bring	bring	VERB
inlawrev-21502	588	7	claims	claim	NOUN
inlawrev-21502	588	8	in	in	ADP
inlawrev-21502	588	9	the	the	DET
inlawrev-21502	588	10	hands	hand	NOUN
inlawrev-21502	588	11	of	of	ADP
inlawrev-21502	588	12	private	private	ADJ
inlawrev-21502	588	13	citizens	citizen	NOUN
inlawrev-21502	588	14	,	,	PUNCT
inlawrev-21502	588	15	indiana	indiana	PROPN
inlawrev-21502	588	16	can	can	AUX
inlawrev-21502	588	17	lessen	lessen	VERB
inlawrev-21502	588	18	the	the	DET
inlawrev-21502	588	19	burden	burden	NOUN
inlawrev-21502	588	20	on	on	ADP
inlawrev-21502	588	21	governmental	governmental	ADJ
inlawrev-21502	588	22	agencies	agency	NOUN
inlawrev-21502	588	23	,	,	PUNCT
inlawrev-21502	588	24	which	which	PRON
inlawrev-21502	588	25	are	be	AUX
inlawrev-21502	588	26	costly	costly	ADJ
inlawrev-21502	588	27	and	and	CCONJ
inlawrev-21502	588	28	sometimes	sometimes	ADV
inlawrev-21502	588	29	ineffective.210	ineffective.210	VERB
inlawrev-21502	588	30	additionally	additionally	ADV
inlawrev-21502	588	31	,	,	PUNCT
inlawrev-21502	588	32	a	a	DET
inlawrev-21502	588	33	private	private	ADJ
inlawrev-21502	588	34	right	right	NOUN
inlawrev-21502	588	35	of	of	ADP
inlawrev-21502	588	36	action	action	NOUN
inlawrev-21502	588	37	would	would	AUX
inlawrev-21502	588	38	give	give	VERB
inlawrev-21502	588	39	aggrieved	aggrieved	ADJ
inlawrev-21502	588	40	employees	employee	NOUN
inlawrev-21502	588	41	the	the	DET
inlawrev-21502	588	42	opportunity	opportunity	NOUN
inlawrev-21502	588	43	to	to	PART
inlawrev-21502	588	44	recover	recover	VERB
inlawrev-21502	588	45	the	the	DET
inlawrev-21502	588	46	full	full	ADJ
inlawrev-21502	588	47	spectrum	spectrum	NOUN
inlawrev-21502	588	48	of	of	ADP
inlawrev-21502	588	49	losses	loss	NOUN
inlawrev-21502	588	50	they	they	PRON
inlawrev-21502	588	51	suffer	suffer	VERB
inlawrev-21502	588	52	when	when	SCONJ
inlawrev-21502	588	53	misclassified	misclassifie	VERB
inlawrev-21502	588	54	.	.	PUNCT
inlawrev-21502	589	1	providing	provide	VERB
inlawrev-21502	589	2	for	for	ADP
inlawrev-21502	589	3	remedies	remedy	NOUN
inlawrev-21502	589	4	similar	similar	ADJ
inlawrev-21502	589	5	to	to	ADP
inlawrev-21502	589	6	the	the	DET
inlawrev-21502	589	7	eca	eca	NOUN
inlawrev-21502	589	8	by	by	ADP
inlawrev-21502	589	9	allowing	allow	VERB
inlawrev-21502	589	10	for	for	ADP
inlawrev-21502	589	11	the	the	DET
inlawrev-21502	589	12	collection	collection	NOUN
inlawrev-21502	589	13	of	of	ADP
inlawrev-21502	589	14	“	"	PUNCT
inlawrev-21502	589	15	the	the	DET
inlawrev-21502	589	16	amount	amount	NOUN
inlawrev-21502	589	17	of	of	ADP
inlawrev-21502	589	18	any	any	DET
inlawrev-21502	589	19	wages	wage	NOUN
inlawrev-21502	589	20	,	,	PUNCT
inlawrev-21502	589	21	salary	salary	NOUN
inlawrev-21502	589	22	,	,	PUNCT
inlawrev-21502	589	23	employment	employment	NOUN
inlawrev-21502	589	24	benefits	benefit	NOUN
inlawrev-21502	589	25	,	,	PUNCT
inlawrev-21502	589	26	or	or	CCONJ
inlawrev-21502	589	27	other	other	ADJ
inlawrev-21502	589	28	compensation	compensation	NOUN
inlawrev-21502	589	29	denied	deny	VERB
inlawrev-21502	589	30	or	or	CCONJ
inlawrev-21502	589	31	lost	lose	VERB
inlawrev-21502	589	32	to	to	ADP
inlawrev-21502	589	33	the	the	DET
inlawrev-21502	589	34	person	person	NOUN
inlawrev-21502	589	35	by	by	ADP
inlawrev-21502	589	36	reason	reason	NOUN
inlawrev-21502	589	37	of	of	ADP
inlawrev-21502	589	38	[	[	X
inlawrev-21502	589	39	misclassification	misclassification	NOUN
inlawrev-21502	589	40	]	]	PUNCT
inlawrev-21502	589	41	,	,	PUNCT
inlawrev-21502	589	42	”	"	PUNCT
inlawrev-21502	589	43	would	would	AUX
inlawrev-21502	589	44	help	help	VERB
inlawrev-21502	589	45	these211	these211	PROPN
inlawrev-21502	589	46	employees	employee	NOUN
inlawrev-21502	589	47	become	become	VERB
inlawrev-21502	589	48	whole	whole	ADJ
inlawrev-21502	589	49	.	.	PUNCT
inlawrev-21502	590	1	w	w	PROPN
inlawrev-21502	590	2	ithout	ithout	PROPN
inlawrev-21502	590	3	their	their	PRON
inlawrev-21502	590	4	own	own	ADJ
inlawrev-21502	590	5	ability	ability	NOUN
inlawrev-21502	590	6	to	to	PART
inlawrev-21502	590	7	bring	bring	VERB
inlawrev-21502	590	8	suit	suit	NOUN
inlawrev-21502	590	9	against	against	ADP
inlawrev-21502	590	10	em	em	PRON
inlawrev-21502	590	11	ployers	ployer	NOUN
inlawrev-21502	590	12	,	,	PUNCT
inlawrev-21502	590	13	workers	worker	NOUN
inlawrev-21502	590	14	may	may	AUX
inlawrev-21502	590	15	never	never	ADV
inlawrev-21502	590	16	be	be	AUX
inlawrev-21502	590	17	able	able	ADJ
inlawrev-21502	590	18	to	to	PART
inlawrev-21502	590	19	recover	recover	VERB
inlawrev-21502	590	20	these	these	DET
inlawrev-21502	590	21	damages	damage	NOUN
inlawrev-21502	590	22	,	,	PUNCT
inlawrev-21502	590	23	as	as	SCONJ
inlawrev-21502	590	24	employers	employer	NOUN
inlawrev-21502	590	25	are	be	AUX
inlawrev-21502	590	26	subject	subject	ADJ
inlawrev-21502	590	27	only	only	ADV
inlawrev-21502	590	28	to	to	ADP
inlawrev-21502	590	29	civil	civil	ADJ
inlawrev-21502	590	30	penalties	penalty	NOUN
inlawrev-21502	590	31	“	"	PUNCT
inlawrev-21502	590	32	currently	currently	ADV
inlawrev-21502	590	33	permitted	permit	VERB
inlawrev-21502	590	34	under	under	ADP
inlawrev-21502	590	35	the	the	DET
inlawrev-21502	590	36	ui	ui	PROPN
inlawrev-21502	590	37	,	,	PUNCT
inlawrev-21502	590	38	revenue	revenue	NOUN
inlawrev-21502	590	39	and	and	CCONJ
inlawrev-21502	590	40	w	w	PROPN
inlawrev-21502	590	41	cb	cb	PROPN
inlawrev-21502	590	42	laws	law	NOUN
inlawrev-21502	590	43	.	.	PUNCT
inlawrev-21502	590	44	”	"	PUNCT
inlawrev-21502	591	1	civil	civil	ADJ
inlawrev-21502	591	2	penalties	penalty	NOUN
inlawrev-21502	591	3	are	be	AUX
inlawrev-21502	591	4	effective	effective	ADJ
inlawrev-21502	591	5	deterrents	deterrent	NOUN
inlawrev-21502	591	6	;	;	PUNCT
inlawrev-21502	591	7	however	however	ADV
inlawrev-21502	591	8	,	,	PUNCT
inlawrev-21502	591	9	they	they	PRON
inlawrev-21502	591	10	are	be	AUX
inlawrev-21502	591	11	paid	pay	VERB
inlawrev-21502	591	12	to212	to212	PROPN
inlawrev-21502	591	13	the	the	DET
inlawrev-21502	591	14	government	government	NOUN
inlawrev-21502	591	15	and	and	CCONJ
inlawrev-21502	591	16	do	do	AUX
inlawrev-21502	591	17	not	not	PART
inlawrev-21502	591	18	help	help	VERB
inlawrev-21502	591	19	compensate	compensate	VERB
inlawrev-21502	591	20	those	those	PRON
inlawrev-21502	591	21	who	who	PRON
inlawrev-21502	591	22	have	have	AUX
inlawrev-21502	591	23	been	be	AUX
inlawrev-21502	591	24	harmed.213	harmed.213	NOUN
inlawrev-21502	591	25	determent	determent	ADJ
inlawrev-21502	591	26	is	be	AUX
inlawrev-21502	591	27	an	an	DET
inlawrev-21502	591	28	important	important	ADJ
inlawrev-21502	591	29	step	step	NOUN
inlawrev-21502	591	30	in	in	ADP
inlawrev-21502	591	31	reducing	reduce	VERB
inlawrev-21502	591	32	misclassification	misclassification	NOUN
inlawrev-21502	591	33	,	,	PUNCT
inlawrev-21502	591	34	but	but	CCONJ
inlawrev-21502	591	35	should	should	AUX
inlawrev-21502	591	36	not	not	PART
inlawrev-21502	591	37	be	be	AUX
inlawrev-21502	591	38	prioritized	prioritize	VERB
inlawrev-21502	591	39	over	over	ADP
inlawrev-21502	591	40	compensating	compensate	VERB
inlawrev-21502	591	41	employees	employee	NOUN
inlawrev-21502	591	42	who	who	PRON
inlawrev-21502	591	43	have	have	AUX
inlawrev-21502	591	44	been	be	AUX
inlawrev-21502	591	45	victimized	victimize	VERB
inlawrev-21502	591	46	.	.	PUNCT
inlawrev-21502	592	1	b.	b.	PROPN
inlawrev-21502	592	2	education	education	PROPN
inlawrev-21502	592	3	and	and	CCONJ
inlawrev-21502	592	4	outreach	outreach	NOUN
inlawrev-21502	592	5	campaign	campaign	NOUN
inlawrev-21502	592	6	m	m	VERB
inlawrev-21502	592	7	any	any	DET
inlawrev-21502	592	8	employers	employer	NOUN
inlawrev-21502	592	9	do	do	AUX
inlawrev-21502	592	10	not	not	PART
inlawrev-21502	592	11	know	know	VERB
inlawrev-21502	592	12	the	the	DET
inlawrev-21502	592	13	intricacies	intricacy	NOUN
inlawrev-21502	592	14	of	of	ADP
inlawrev-21502	592	15	employee	employee	NOUN
inlawrev-21502	592	16	classification	classification	NOUN
inlawrev-21502	592	17	law	law	NOUN
inlawrev-21502	592	18	,	,	PUNCT
inlawrev-21502	592	19	and	and	CCONJ
inlawrev-21502	592	20	many	many	ADJ
inlawrev-21502	592	21	employees	employee	NOUN
inlawrev-21502	592	22	are	be	AUX
inlawrev-21502	592	23	not	not	PART
inlawrev-21502	592	24	aware	aware	ADJ
inlawrev-21502	592	25	of	of	ADP
inlawrev-21502	592	26	the	the	DET
inlawrev-21502	592	27	protections	protection	NOUN
inlawrev-21502	592	28	they	they	PRON
inlawrev-21502	592	29	lose	lose	VERB
inlawrev-21502	592	30	from	from	ADP
inlawrev-21502	592	31	being214	being214	PROPN
inlawrev-21502	592	32	misclassified	misclassifie	VERB
inlawrev-21502	592	33	.	.	PUNCT
inlawrev-21502	593	1	a	a	DET
inlawrev-21502	593	2	2010	2010	NUM
inlawrev-21502	593	3	report	report	NOUN
inlawrev-21502	593	4	by	by	ADP
inlawrev-21502	593	5	the	the	DET
inlawrev-21502	593	6	indiana	indiana	PROPN
inlawrev-21502	593	7	department	department	PROPN
inlawrev-21502	593	8	of	of	ADP
inlawrev-21502	593	9	labor	labor	NOUN
inlawrev-21502	593	10	to	to	ADP
inlawrev-21502	593	11	the	the	DET
inlawrev-21502	593	12	pension215	pension215	PROPN
inlawrev-21502	593	13	m	m	PRON
inlawrev-21502	593	14	anagement	anagement	ADJ
inlawrev-21502	593	15	oversight	oversight	NOUN
inlawrev-21502	593	16	commission	commission	NOUN
inlawrev-21502	593	17	on	on	ADP
inlawrev-21502	593	18	employee	employee	NOUN
inlawrev-21502	593	19	misclassification	misclassification	NOUN
inlawrev-21502	593	20	echoed	echo	VERB
inlawrev-21502	593	21	this	this	DET
inlawrev-21502	593	22	idea	idea	NOUN
inlawrev-21502	593	23	.	.	PUNCT
inlawrev-21502	594	1	one	one	NUM
inlawrev-21502	594	2	of	of	ADP
inlawrev-21502	594	3	the	the	DET
inlawrev-21502	594	4	idol	idol	NOUN
inlawrev-21502	594	5	’s	’s	PART
inlawrev-21502	594	6	primary	primary	ADJ
inlawrev-21502	594	7	recommendations	recommendation	NOUN
inlawrev-21502	594	8	was	be	AUX
inlawrev-21502	594	9	to	to	ADP
inlawrev-21502	594	10	implement216	implement216	PROPN
inlawrev-21502	594	11	education	education	NOUN
inlawrev-21502	594	12	,	,	PUNCT
inlawrev-21502	594	13	outreach	outreach	NOUN
inlawrev-21502	594	14	,	,	PUNCT
inlawrev-21502	594	15	and	and	CCONJ
inlawrev-21502	594	16	compliance	compliance	NOUN
inlawrev-21502	594	17	assistance	assistance	NOUN
inlawrev-21502	594	18	.	.	PUNCT
inlawrev-21502	595	1	the	the	DET
inlawrev-21502	595	2	idol	idol	NOUN
inlawrev-21502	595	3	found	find	VERB
inlawrev-21502	595	4	it	it	PRON
inlawrev-21502	595	5	clear	clear	ADJ
inlawrev-21502	595	6	that217	that217	PROPN
inlawrev-21502	595	7	indiana	indiana	PROPN
inlawrev-21502	595	8	lacked	lack	VERB
inlawrev-21502	595	9	sufficient	sufficient	ADJ
inlawrev-21502	595	10	education	education	NOUN
inlawrev-21502	595	11	,	,	PUNCT
inlawrev-21502	595	12	outreach	outreach	NOUN
inlawrev-21502	595	13	and	and	CCONJ
inlawrev-21502	595	14	training	training	NOUN
inlawrev-21502	595	15	on	on	ADP
inlawrev-21502	595	16	the	the	DET
inlawrev-21502	595	17	topic	topic	NOUN
inlawrev-21502	595	18	of	of	ADP
inlawrev-21502	595	19	misclassification	misclassification	NOUN
inlawrev-21502	595	20	.	.	PUNCT
inlawrev-21502	596	1	this	this	DET
inlawrev-21502	596	2	lack	lack	NOUN
inlawrev-21502	596	3	of	of	ADP
inlawrev-21502	596	4	knowledge	knowledge	NOUN
inlawrev-21502	596	5	necessitates	necessitate	VERB
inlawrev-21502	596	6	educational	educational	ADJ
inlawrev-21502	596	7	campaigns218	campaigns218	PROPN
inlawrev-21502	596	8	aimed	aim	VERB
inlawrev-21502	596	9	at	at	ADP
inlawrev-21502	596	10	informing	inform	VERB
inlawrev-21502	596	11	both	both	DET
inlawrev-21502	596	12	employers	employer	NOUN
inlawrev-21502	596	13	and	and	CCONJ
inlawrev-21502	596	14	employees	employee	NOUN
inlawrev-21502	596	15	of	of	ADP
inlawrev-21502	596	16	the	the	DET
inlawrev-21502	596	17	intricacies	intricacy	NOUN
inlawrev-21502	596	18	and	and	CCONJ
inlawrev-21502	596	19	consequences	consequence	NOUN
inlawrev-21502	596	20	of	of	ADP
inlawrev-21502	596	21	misclassification	misclassification	NOUN
inlawrev-21502	596	22	.	.	PUNCT
inlawrev-21502	597	1	t	t	PROPN
inlawrev-21502	597	2	hese	hese	VERB
inlawrev-21502	597	3	outreach	outreach	NOUN
inlawrev-21502	597	4	campaigns	campaign	NOUN
inlawrev-21502	597	5	should	should	AUX
inlawrev-21502	597	6	also	also	ADV
inlawrev-21502	597	7	work	work	VERB
inlawrev-21502	597	8	to	to	PART
inlawrev-21502	597	9	assist	assist	VERB
inlawrev-21502	597	10	the	the	DET
inlawrev-21502	597	11	government	government	NOUN
inlawrev-21502	597	12	agencies	agency	NOUN
inlawrev-21502	597	13	tasked	task	VERB
inlawrev-21502	597	14	with	with	ADP
inlawrev-21502	597	15	receiving	receiving	NOUN
inlawrev-21502	597	16	,	,	PUNCT
inlawrev-21502	597	17	and	and	CCONJ
inlawrev-21502	597	18	investigating	investigate	VERB
inlawrev-21502	597	19	misclassification	misclassification	NOUN
inlawrev-21502	597	20	complaints	complaint	NOUN
inlawrev-21502	597	21	.	.	PUNCT
inlawrev-21502	598	1	208	208	NUM
inlawrev-21502	598	2	.	.	PUNCT
inlawrev-21502	599	1	see	see	VERB
inlawrev-21502	599	2	820	820	NUM
inlawrev-21502	599	3	ill	ill	ADJ
inlawrev-21502	599	4	.	.	PUNCT
inlawrev-21502	600	1	comp	comp	PROPN
inlawrev-21502	600	2	.	.	PUNCT
inlawrev-21502	601	1	stat	stat	PROPN
inlawrev-21502	601	2	.	.	PUNCT
inlawrev-21502	602	1	185/60	185/60	NUM
inlawrev-21502	602	2	(	(	PUNCT
inlawrev-21502	602	3	2016	2016	NUM
inlawrev-21502	602	4	)	)	PUNCT
inlawrev-21502	602	5	.	.	PUNCT
inlawrev-21502	603	1	209	209	NUM
inlawrev-21502	603	2	.	.	PUNCT
inlawrev-21502	604	1	ind	ind	NOUN
inlawrev-21502	604	2	.	.	PUNCT
inlawrev-21502	605	1	dep’t	dep’t	NOUN
inlawrev-21502	605	2	of	of	ADP
inlawrev-21502	605	3	labor	labor	NOUN
inlawrev-21502	605	4	,	,	PUNCT
inlawrev-21502	605	5	supra	supra	PROPN
inlawrev-21502	605	6	note	note	PROPN
inlawrev-21502	605	7	128	128	NUM
inlawrev-21502	605	8	,	,	PUNCT
inlawrev-21502	605	9	at	at	ADP
inlawrev-21502	605	10	10	10	NUM
inlawrev-21502	605	11	-	-	SYM
inlawrev-21502	605	12	11	11	NUM
inlawrev-21502	605	13	.	.	PUNCT
inlawrev-21502	605	14	210	210	NUM
inlawrev-21502	605	15	.	.	PUNCT
inlawrev-21502	606	1	see	see	VERB
inlawrev-21502	606	2	generally	generally	ADV
inlawrev-21502	606	3	i	i	PRON
inlawrev-21502	606	4	d.	d.	PROPN
inlawrev-21502	606	5	at	at	ADP
inlawrev-21502	606	6	19	19	NUM
inlawrev-21502	606	7	-	-	SYM
inlawrev-21502	606	8	20	20	NUM
inlawrev-21502	606	9	.	.	PUNCT
inlawrev-21502	607	1	idol	idol	NOUN
inlawrev-21502	607	2	would	would	AUX
inlawrev-21502	607	3	need	need	VERB
inlawrev-21502	607	4	increased	increased	ADJ
inlawrev-21502	607	5	funding	funding	NOUN
inlawrev-21502	607	6	for	for	ADP
inlawrev-21502	607	7	assigned	assign	VERB
inlawrev-21502	607	8	investigation	investigation	NOUN
inlawrev-21502	607	9	of	of	ADP
inlawrev-21502	607	10	all	all	DET
inlawrev-21502	607	11	misclassification	misclassification	NOUN
inlawrev-21502	607	12	.	.	PUNCT
inlawrev-21502	608	1	i	i	PRON
inlawrev-21502	608	2	d.	d.	PROPN
inlawrev-21502	608	3	at	at	ADP
inlawrev-21502	608	4	19	19	NUM
inlawrev-21502	608	5	.	.	PUNCT
inlawrev-21502	608	6	dwd	dwd	PROPN
inlawrev-21502	608	7	invested	invest	VERB
inlawrev-21502	608	8	a	a	DET
inlawrev-21502	608	9	record	record	NOUN
inlawrev-21502	608	10	26,000	26,000	NUM
inlawrev-21502	608	11	hours	hour	NOUN
inlawrev-21502	608	12	of	of	ADP
inlawrev-21502	608	13	audit	audit	NOUN
inlawrev-21502	608	14	investigation	investigation	NOUN
inlawrev-21502	608	15	and	and	CCONJ
inlawrev-21502	608	16	9000	9000	NUM
inlawrev-21502	608	17	employees	employee	NOUN
inlawrev-21502	608	18	assigned	assign	VERB
inlawrev-21502	608	19	to	to	ADP
inlawrev-21502	608	20	such	such	ADJ
inlawrev-21502	608	21	tasks	task	NOUN
inlawrev-21502	608	22	in	in	ADP
inlawrev-21502	608	23	2009	2009	NUM
inlawrev-21502	608	24	.	.	PUNCT
inlawrev-21502	609	1	i	i	PRON
inlawrev-21502	609	2	d.	d.	PROPN
inlawrev-21502	609	3	at	at	ADP
inlawrev-21502	609	4	20	20	NUM
inlawrev-21502	609	5	.	.	PUNCT
inlawrev-21502	610	1	211	211	NUM
inlawrev-21502	610	2	.	.	X
inlawrev-21502	611	1	820	820	NUM
inlawrev-21502	611	2	ill	ill	ADJ
inlawrev-21502	611	3	.	.	PUNCT
inlawrev-21502	611	4	comp	comp	PROPN
inlawrev-21502	611	5	.	.	PUNCT
inlawrev-21502	612	1	stat	stat	PROPN
inlawrev-21502	612	2	.	.	PUNCT
inlawrev-21502	613	1	185/60(a)(1	185/60(a)(1	NUM
inlawrev-21502	613	2	)	)	PUNCT
inlawrev-21502	614	1	(	(	PUNCT
inlawrev-21502	614	2	2016	2016	NUM
inlawrev-21502	614	3	)	)	PUNCT
inlawrev-21502	614	4	.	.	PUNCT
inlawrev-21502	615	1	212	212	NUM
inlawrev-21502	615	2	.	.	PUNCT
inlawrev-21502	616	1	see	see	VERB
inlawrev-21502	616	2	ind	ind	NOUN
inlawrev-21502	616	3	.	.	PUNCT
inlawrev-21502	617	1	dep’t	dep’t	NOUN
inlawrev-21502	617	2	of	of	ADP
inlawrev-21502	617	3	labor	labor	NOUN
inlawrev-21502	617	4	,	,	PUNCT
inlawrev-21502	617	5	supra	supra	PROPN
inlawrev-21502	617	6	note	note	PROPN
inlawrev-21502	617	7	128	128	NUM
inlawrev-21502	617	8	,	,	PUNCT
inlawrev-21502	617	9	at	at	ADP
inlawrev-21502	617	10	17	17	NUM
inlawrev-21502	617	11	-	-	SYM
inlawrev-21502	617	12	19	19	NUM
inlawrev-21502	617	13	.	.	NOUN
inlawrev-21502	617	14	213	213	NUM
inlawrev-21502	617	15	.	.	PUNCT
inlawrev-21502	618	1	fact	fact	NOUN
inlawrev-21502	618	2	sheet	sheet	NOUN
inlawrev-21502	618	3	#	#	SYM
inlawrev-21502	618	4	44	44	NUM
inlawrev-21502	618	5	:	:	PUNCT
inlawrev-21502	618	6	visits	visit	NOUN
inlawrev-21502	618	7	to	to	ADP
inlawrev-21502	618	8	employers	employer	NOUN
inlawrev-21502	618	9	,	,	PUNCT
inlawrev-21502	618	10	wage	wage	NOUN
inlawrev-21502	618	11	&	&	CCONJ
inlawrev-21502	618	12	hour	hour	NOUN
inlawrev-21502	618	13	division	division	NOUN
inlawrev-21502	618	14	,	,	PUNCT
inlawrev-21502	618	15	u.s	u.s	PROPN
inlawrev-21502	618	16	.	.	PROPN
inlawrev-21502	618	17	dep’t	dep’t	NOUN
inlawrev-21502	618	18	of	of	ADP
inlawrev-21502	618	19	lab	lab	NOUN
inlawrev-21502	618	20	.	.	PUNCT
inlawrev-21502	619	1	(	(	PUNCT
inlawrev-21502	619	2	jan	jan	PROPN
inlawrev-21502	619	3	.	.	PROPN
inlawrev-21502	619	4	2015	2015	NUM
inlawrev-21502	619	5	)	)	PUNCT
inlawrev-21502	620	1	,	,	PUNCT
inlawrev-21502	620	2	http://www.dol.gov/whd/regs/compliance/whdfs44.htm	http://www.dol.gov/whd/regs/compliance/whdfs44.htm	PROPN
inlawrev-21502	621	1	[	[	X
inlawrev-21502	621	2	perma.cc/6z6u-566x	perma.cc/6z6u-566x	NOUN
inlawrev-21502	621	3	]	]	PUNCT
inlawrev-21502	621	4	.	.	PUNCT
inlawrev-21502	622	1	214	214	NUM
inlawrev-21502	622	2	.	.	PUNCT
inlawrev-21502	623	1	ind	ind	NOUN
inlawrev-21502	623	2	.	.	PUNCT
inlawrev-21502	624	1	dep’t	dep’t	NOUN
inlawrev-21502	624	2	of	of	ADP
inlawrev-21502	624	3	labor	labor	NOUN
inlawrev-21502	624	4	,	,	PUNCT
inlawrev-21502	624	5	supra	supra	PROPN
inlawrev-21502	624	6	note	note	PROPN
inlawrev-21502	624	7	128	128	NUM
inlawrev-21502	624	8	,	,	PUNCT
inlawrev-21502	624	9	at	at	ADP
inlawrev-21502	624	10	23	23	NUM
inlawrev-21502	624	11	-	-	SYM
inlawrev-21502	624	12	24	24	NUM
inlawrev-21502	624	13	(	(	PUNCT
inlawrev-21502	624	14	discussing	discuss	VERB
inlawrev-21502	624	15	inefficient	inefficient	ADJ
inlawrev-21502	624	16	education	education	NOUN
inlawrev-21502	624	17	)	)	PUNCT
inlawrev-21502	624	18	.	.	PUNCT
inlawrev-21502	625	1	215	215	NUM
inlawrev-21502	625	2	.	.	PUNCT
inlawrev-21502	626	1	leveling	level	VERB
inlawrev-21502	626	2	the	the	DET
inlawrev-21502	626	3	playing	play	VERB
inlawrev-21502	626	4	field	field	NOUN
inlawrev-21502	626	5	,	,	PUNCT
inlawrev-21502	626	6	supra	supra	PROPN
inlawrev-21502	626	7	note	note	NOUN
inlawrev-21502	626	8	1	1	NUM
inlawrev-21502	626	9	,	,	PUNCT
inlawrev-21502	626	10	at	at	ADP
inlawrev-21502	626	11	2	2	NUM
inlawrev-21502	626	12	-	-	SYM
inlawrev-21502	626	13	3	3	NUM
inlawrev-21502	626	14	.	.	NUM
inlawrev-21502	626	15	216	216	NUM
inlawrev-21502	626	16	.	.	PUNCT
inlawrev-21502	627	1	ind	ind	NOUN
inlawrev-21502	627	2	.	.	PUNCT
inlawrev-21502	628	1	dep’t	dep’t	NOUN
inlawrev-21502	628	2	of	of	ADP
inlawrev-21502	628	3	labor	labor	NOUN
inlawrev-21502	628	4	,	,	PUNCT
inlawrev-21502	628	5	supra	supra	PROPN
inlawrev-21502	628	6	note	note	PROPN
inlawrev-21502	628	7	128	128	NUM
inlawrev-21502	628	8	,	,	PUNCT
inlawrev-21502	628	9	at	at	ADP
inlawrev-21502	628	10	23	23	NUM
inlawrev-21502	628	11	-	-	SYM
inlawrev-21502	628	12	24	24	NUM
inlawrev-21502	628	13	(	(	PUNCT
inlawrev-21502	628	14	discussing	discuss	VERB
inlawrev-21502	628	15	inefficient	inefficient	ADJ
inlawrev-21502	628	16	education	education	NOUN
inlawrev-21502	628	17	)	)	PUNCT
inlawrev-21502	628	18	.	.	PUNCT
inlawrev-21502	629	1	217	217	NUM
inlawrev-21502	629	2	.	.	PUNCT
inlawrev-21502	630	1	i	i	PRON
inlawrev-21502	630	2	d.	d.	PROPN
inlawrev-21502	630	3	218	218	NUM
inlawrev-21502	630	4	.	.	PUNCT
inlawrev-21502	631	1	i	i	PRON
inlawrev-21502	631	2	d.	d.	PROPN
inlawrev-21502	631	3	(	(	PUNCT
inlawrev-21502	631	4	referencing	reference	VERB
inlawrev-21502	631	5	indiana	indiana	PROPN
inlawrev-21502	631	6	information	information	PROPN
inlawrev-21502	631	7	campaign	campaign	NOUN
inlawrev-21502	631	8	regarding	regard	VERB
inlawrev-21502	631	9	misclassification	misclassification	NOUN
inlawrev-21502	631	10	)	)	PUNCT
inlawrev-21502	631	11	.	.	PUNCT
inlawrev-21502	632	1	694	694	NUM
inlawrev-21502	632	2	indiana	indiana	PROPN
inlawrev-21502	632	3	law	law	PROPN
inlawrev-21502	632	4	review	review	NOUN
inlawrev-21502	632	5	[	[	X
inlawrev-21502	632	6	vol	vol	NOUN
inlawrev-21502	632	7	.	.	PUNCT
inlawrev-21502	633	1	50:673	50:673	PROPN
inlawrev-21502	633	2	indiana	indiana	PROPN
inlawrev-21502	633	3	has	have	AUX
inlawrev-21502	633	4	already	already	ADV
inlawrev-21502	633	5	enacted	enact	VERB
inlawrev-21502	633	6	legislation	legislation	NOUN
inlawrev-21502	633	7	to	to	PART
inlawrev-21502	633	8	facilitate	facilitate	VERB
inlawrev-21502	633	9	information	information	NOUN
inlawrev-21502	633	10	sharing	sharing	NOUN
inlawrev-21502	633	11	and	and	CCONJ
inlawrev-21502	633	12	cooperation	cooperation	NOUN
inlawrev-21502	633	13	among	among	ADP
inlawrev-21502	633	14	the	the	DET
inlawrev-21502	633	15	idw	idw	PROPN
inlawrev-21502	633	16	d	d	PROPN
inlawrev-21502	633	17	,	,	PUNCT
inlawrev-21502	633	18	idor	idor	PROPN
inlawrev-21502	633	19	,	,	PUNCT
inlawrev-21502	633	20	idw	idw	PROPN
inlawrev-21502	633	21	d	d	PROPN
inlawrev-21502	633	22	,	,	PUNCT
inlawrev-21502	633	23	and	and	CCONJ
inlawrev-21502	633	24	the	the	DET
inlawrev-21502	633	25	w	w	PROPN
inlawrev-21502	633	26	cb	cb	PROPN
inlawrev-21502	633	27	.	.	PROPN
inlawrev-21502	633	28	indiana	indiana	PROPN
inlawrev-21502	633	29	code219	code219	PROPN
inlawrev-21502	633	30	section	section	NOUN
inlawrev-21502	633	31	22	22	NUM
inlawrev-21502	633	32	-	-	SYM
inlawrev-21502	633	33	1	1	NUM
inlawrev-21502	633	34	-	-	PUNCT
inlawrev-21502	633	35	1	1	NUM
inlawrev-21502	633	36	-	-	SYM
inlawrev-21502	633	37	22	22	NUM
inlawrev-21502	633	38	is	be	AUX
inlawrev-21502	633	39	a	a	DET
inlawrev-21502	633	40	commendable	commendable	ADJ
inlawrev-21502	633	41	start	start	NOUN
inlawrev-21502	633	42	;	;	PUNCT
inlawrev-21502	633	43	however	however	ADV
inlawrev-21502	633	44	,	,	PUNCT
inlawrev-21502	633	45	more	more	ADJ
inlawrev-21502	633	46	must	must	AUX
inlawrev-21502	633	47	be	be	AUX
inlawrev-21502	633	48	done	do	VERB
inlawrev-21502	633	49	to	to	PART
inlawrev-21502	633	50	assist	assist	VERB
inlawrev-21502	633	51	these	these	DET
inlawrev-21502	633	52	agencies	agency	NOUN
inlawrev-21502	633	53	.	.	PUNCT
inlawrev-21502	634	1	as	as	SCONJ
inlawrev-21502	634	2	recommended	recommend	VERB
inlawrev-21502	634	3	by	by	ADP
inlawrev-21502	634	4	the	the	DET
inlawrev-21502	634	5	idol	idol	NOUN
inlawrev-21502	634	6	in	in	ADP
inlawrev-21502	634	7	its	its	PRON
inlawrev-21502	634	8	report	report	NOUN
inlawrev-21502	634	9	,	,	PUNCT
inlawrev-21502	634	10	the	the	DET
inlawrev-21502	634	11	state	state	NOUN
inlawrev-21502	634	12	should	should	AUX
inlawrev-21502	634	13	also	also	ADV
inlawrev-21502	634	14	create	create	VERB
inlawrev-21502	634	15	a	a	DET
inlawrev-21502	634	16	“	"	PUNCT
inlawrev-21502	634	17	website	website	NOUN
inlawrev-21502	634	18	and/or	and/or	CCONJ
inlawrev-21502	634	19	a	a	DET
inlawrev-21502	634	20	tip	tip	NOUN
inlawrev-21502	634	21	line	line	NOUN
inlawrev-21502	634	22	or	or	CCONJ
inlawrev-21502	634	23	hotline	hotline	NOUN
inlawrev-21502	634	24	,	,	PUNCT
inlawrev-21502	634	25	where	where	SCONJ
inlawrev-21502	634	26	complaints	complaint	NOUN
inlawrev-21502	634	27	can	can	AUX
inlawrev-21502	634	28	be	be	AUX
inlawrev-21502	634	29	made	make	VERB
inlawrev-21502	634	30	.	.	PUNCT
inlawrev-21502	634	31	.	.	PUNCT
inlawrev-21502	634	32	.	.	PUNCT
inlawrev-21502	635	1	[	[	X
inlawrev-21502	635	2	and	and	CCONJ
inlawrev-21502	635	3	t]here	t]here	PROPN
inlawrev-21502	635	4	should	should	AUX
inlawrev-21502	635	5	be	be	AUX
inlawrev-21502	635	6	continuity	continuity	NOUN
inlawrev-21502	635	7	in	in	ADP
inlawrev-21502	635	8	the	the	DET
inlawrev-21502	635	9	information	information	NOUN
inlawrev-21502	635	10	presented	present	VERB
inlawrev-21502	635	11	on	on	ADP
inlawrev-21502	635	12	the	the	DET
inlawrev-21502	635	13	agencies	agency	NOUN
inlawrev-21502	635	14	’	'	PUNCT
inlawrev-21502	635	15	various	various	ADJ
inlawrev-21502	635	16	websites	website	NOUN
inlawrev-21502	635	17	.	.	PUNCT
inlawrev-21502	635	18	”	"	PUNCT
inlawrev-21502	636	1	funding	fund	VERB
inlawrev-21502	636	2	for	for	ADP
inlawrev-21502	636	3	this	this	DET
inlawrev-21502	636	4	type	type	NOUN
inlawrev-21502	636	5	of	of	ADP
inlawrev-21502	636	6	assistance	assistance	NOUN
inlawrev-21502	636	7	could	could	AUX
inlawrev-21502	636	8	be	be	AUX
inlawrev-21502	636	9	included	include	VERB
inlawrev-21502	636	10	with220	with220	VERB
inlawrev-21502	636	11	funding	funding	NOUN
inlawrev-21502	636	12	for	for	ADP
inlawrev-21502	636	13	educational	educational	ADJ
inlawrev-21502	636	14	campaign	campaign	NOUN
inlawrev-21502	636	15	and	and	CCONJ
inlawrev-21502	636	16	outreach	outreach	NOUN
inlawrev-21502	636	17	in	in	ADP
inlawrev-21502	636	18	a	a	DET
inlawrev-21502	636	19	misclassification	misclassification	NOUN
inlawrev-21502	636	20	statute	statute	NOUN
inlawrev-21502	636	21	.	.	PUNCT
inlawrev-21502	637	1	combined	combine	VERB
inlawrev-21502	637	2	,	,	PUNCT
inlawrev-21502	637	3	these	these	DET
inlawrev-21502	637	4	steps	step	NOUN
inlawrev-21502	637	5	could	could	AUX
inlawrev-21502	637	6	go	go	VERB
inlawrev-21502	637	7	a	a	DET
inlawrev-21502	637	8	long	long	ADJ
inlawrev-21502	637	9	way	way	NOUN
inlawrev-21502	637	10	in	in	ADP
inlawrev-21502	637	11	instructing	instruct	VERB
inlawrev-21502	637	12	the	the	DET
inlawrev-21502	637	13	public	public	NOUN
inlawrev-21502	637	14	about	about	ADP
inlawrev-21502	637	15	their	their	PRON
inlawrev-21502	637	16	employment	employment	NOUN
inlawrev-21502	637	17	rights	right	NOUN
inlawrev-21502	637	18	,	,	PUNCT
inlawrev-21502	637	19	misclassification	misclassification	NOUN
inlawrev-21502	637	20	,	,	PUNCT
inlawrev-21502	637	21	and	and	CCONJ
inlawrev-21502	637	22	the	the	DET
inlawrev-21502	637	23	ways	way	NOUN
inlawrev-21502	637	24	to	to	PART
inlawrev-21502	637	25	stop	stop	VERB
inlawrev-21502	637	26	it	it	PRON
inlawrev-21502	637	27	.	.	PUNCT
inlawrev-21502	638	1	c.	c.	PROPN
inlawrev-21502	638	2	civil	civil	ADJ
inlawrev-21502	638	3	penalties	penalty	NOUN
inlawrev-21502	638	4	civil	civil	ADJ
inlawrev-21502	638	5	penalty	penalty	NOUN
inlawrev-21502	638	6	provisions	provision	NOUN
inlawrev-21502	638	7	are	be	AUX
inlawrev-21502	638	8	important	important	ADJ
inlawrev-21502	638	9	to	to	PART
inlawrev-21502	638	10	include	include	VERB
inlawrev-21502	638	11	in	in	ADP
inlawrev-21502	638	12	a	a	DET
inlawrev-21502	638	13	misclassification	misclassification	NOUN
inlawrev-21502	638	14	statute	statute	NOUN
inlawrev-21502	638	15	because	because	SCONJ
inlawrev-21502	638	16	they	they	PRON
inlawrev-21502	638	17	provide	provide	VERB
inlawrev-21502	638	18	set	set	VERB
inlawrev-21502	638	19	penalties	penalty	NOUN
inlawrev-21502	638	20	for	for	ADP
inlawrev-21502	638	21	violations	violation	NOUN
inlawrev-21502	638	22	without	without	ADP
inlawrev-21502	638	23	having	have	VERB
inlawrev-21502	638	24	to	to	PART
inlawrev-21502	638	25	get	get	VERB
inlawrev-21502	638	26	too	too	ADV
inlawrev-21502	638	27	deep	deep	ADJ
inlawrev-21502	638	28	into	into	ADP
inlawrev-21502	638	29	the	the	DET
inlawrev-21502	638	30	litigation	litigation	NOUN
inlawrev-21502	638	31	of	of	ADP
inlawrev-21502	638	32	dam	dam	NOUN
inlawrev-21502	638	33	ages	age	NOUN
inlawrev-21502	638	34	.	.	PUNCT
inlawrev-21502	639	1	certain	certain	ADJ
inlawrev-21502	639	2	penalties	penalty	NOUN
inlawrev-21502	639	3	are	be	AUX
inlawrev-21502	639	4	already	already	ADV
inlawrev-21502	639	5	levied	levy	VERB
inlawrev-21502	639	6	by	by	ADP
inlawrev-21502	639	7	different	different	ADJ
inlawrev-21502	639	8	agencies	agency	NOUN
inlawrev-21502	639	9	for	for	ADP
inlawrev-21502	639	10	violations	violation	NOUN
inlawrev-21502	639	11	of	of	ADP
inlawrev-21502	639	12	state	state	NOUN
inlawrev-21502	639	13	law	law	NOUN
inlawrev-21502	639	14	that	that	PRON
inlawrev-21502	639	15	intersect	intersect	ADJ
inlawrev-21502	639	16	with	with	ADP
inlawrev-21502	639	17	misclassification	misclassification	NOUN
inlawrev-21502	639	18	.	.	PUNCT
inlawrev-21502	640	1	for221	for221	PROPN
inlawrev-21502	640	2	example	example	NOUN
inlawrev-21502	640	3	,	,	PUNCT
inlawrev-21502	640	4	the	the	DET
inlawrev-21502	640	5	idor	idor	PROPN
inlawrev-21502	640	6	can	can	AUX
inlawrev-21502	640	7	assess	assess	VERB
inlawrev-21502	640	8	a	a	DET
inlawrev-21502	640	9	ten	ten	NUM
inlawrev-21502	640	10	percent	percent	NOUN
inlawrev-21502	640	11	penalty	penalty	NOUN
inlawrev-21502	640	12	for	for	ADP
inlawrev-21502	640	13	the	the	DET
inlawrev-21502	640	14	underpayment	underpayment	NOUN
inlawrev-21502	640	15	of	of	ADP
inlawrev-21502	640	16	taxes	taxis	NOUN
inlawrev-21502	640	17	and	and	CCONJ
inlawrev-21502	640	18	a	a	DET
inlawrev-21502	640	19	100	100	NUM
inlawrev-21502	640	20	%	%	NOUN
inlawrev-21502	640	21	penalty	penalty	NOUN
inlawrev-21502	640	22	for	for	ADP
inlawrev-21502	640	23	not	not	PART
inlawrev-21502	640	24	filing	file	VERB
inlawrev-21502	640	25	or	or	CCONJ
inlawrev-21502	640	26	for	for	ADP
inlawrev-21502	640	27	fraudulently	fraudulently	ADV
inlawrev-21502	640	28	filing	file	VERB
inlawrev-21502	640	29	taxes.222	taxes.222	NOUN
inlawrev-21502	640	30	typically	typically	ADV
inlawrev-21502	640	31	when	when	SCONJ
inlawrev-21502	640	32	employers	employer	NOUN
inlawrev-21502	640	33	misclassify	misclassify	VERB
inlawrev-21502	640	34	employees	employee	NOUN
inlawrev-21502	640	35	as	as	ADP
inlawrev-21502	640	36	independent	independent	ADJ
inlawrev-21502	640	37	contractors	contractor	NOUN
inlawrev-21502	640	38	they	they	PRON
inlawrev-21502	640	39	are	be	AUX
inlawrev-21502	640	40	subject	subject	ADJ
inlawrev-21502	640	41	to	to	ADP
inlawrev-21502	640	42	a	a	DET
inlawrev-21502	640	43	fine	fine	NOUN
inlawrev-21502	640	44	under	under	ADP
inlawrev-21502	640	45	this	this	DET
inlawrev-21502	640	46	idor	idor	ADJ
inlawrev-21502	640	47	penalty	penalty	NOUN
inlawrev-21502	640	48	power	power	NOUN
inlawrev-21502	640	49	.	.	PUNCT
inlawrev-21502	641	1	these	these	DET
inlawrev-21502	641	2	fines	fine	NOUN
inlawrev-21502	641	3	,	,	PUNCT
inlawrev-21502	641	4	however	however	ADV
inlawrev-21502	641	5	,	,	PUNCT
inlawrev-21502	641	6	are223	are223	PROPN
inlawrev-21502	641	7	not	not	PART
inlawrev-21502	641	8	levied	levy	VERB
inlawrev-21502	641	9	due	due	ADP
inlawrev-21502	641	10	to	to	ADP
inlawrev-21502	641	11	the	the	DET
inlawrev-21502	641	12	employer	employer	NOUN
inlawrev-21502	641	13	’s	’s	PART
inlawrev-21502	641	14	m	m	PROPN
inlawrev-21502	641	15	isclassification	isclassification	NOUN
inlawrev-21502	641	16	;	;	PUNCT
inlawrev-21502	641	17	it	it	PRON
inlawrev-21502	641	18	is	be	AUX
inlawrev-21502	641	19	only	only	ADV
inlawrev-21502	641	20	ancillary	ancillary	ADJ
inlawrev-21502	641	21	to	to	ADP
inlawrev-21502	641	22	the	the	DET
inlawrev-21502	641	23	tax	tax	NOUN
inlawrev-21502	641	24	issue	issue	NOUN
inlawrev-21502	641	25	.	.	PUNCT
inlawrev-21502	642	1	there	there	PRON
inlawrev-21502	642	2	are	be	VERB
inlawrev-21502	642	3	no	no	DET
inlawrev-21502	642	4	civil	civil	ADJ
inlawrev-21502	642	5	penalties	penalty	NOUN
inlawrev-21502	642	6	aimed	aim	VERB
inlawrev-21502	642	7	specifically	specifically	ADV
inlawrev-21502	642	8	toward	toward	ADP
inlawrev-21502	642	9	classification224	classification224	PROPN
inlawrev-21502	642	10	violations	violation	NOUN
inlawrev-21502	642	11	.	.	PUNCT
inlawrev-21502	643	1	225	225	NUM
inlawrev-21502	643	2	d.	d.	PROPN
inlawrev-21502	643	3	presumption	presumption	NOUN
inlawrev-21502	643	4	of	of	ADP
inlawrev-21502	643	5	employer	employer	NOUN
inlawrev-21502	643	6	-	-	PUNCT
inlawrev-21502	643	7	employee	employee	NOUN
inlawrev-21502	643	8	relationship	relationship	NOUN
inlawrev-21502	643	9	a	a	DET
inlawrev-21502	643	10	standard	standard	NOUN
inlawrev-21502	643	11	common	common	ADJ
inlawrev-21502	643	12	between	between	ADP
inlawrev-21502	643	13	the	the	DET
inlawrev-21502	643	14	misclassification	misclassification	NOUN
inlawrev-21502	643	15	statutes	statute	NOUN
inlawrev-21502	643	16	enacted	enact	VERB
inlawrev-21502	643	17	by	by	ADP
inlawrev-21502	643	18	illinois	illinois	PROPN
inlawrev-21502	643	19	and	and	CCONJ
inlawrev-21502	643	20	m	m	PROPN
inlawrev-21502	643	21	innesota	innesota	NOUN
inlawrev-21502	643	22	is	be	AUX
inlawrev-21502	643	23	a	a	DET
inlawrev-21502	643	24	presumption	presumption	NOUN
inlawrev-21502	643	25	of	of	ADP
inlawrev-21502	643	26	an	an	DET
inlawrev-21502	643	27	employer	employer	NOUN
inlawrev-21502	643	28	-	-	PUNCT
inlawrev-21502	643	29	employee	employee	NOUN
inlawrev-21502	643	30	relationship.226	relationship.226	NOUN
inlawrev-21502	643	31	b	b	NOUN
inlawrev-21502	643	32	eginning	eginne	VERB
inlawrev-21502	643	33	with	with	ADP
inlawrev-21502	643	34	a	a	DET
inlawrev-21502	643	35	presumption	presumption	NOUN
inlawrev-21502	643	36	of	of	ADP
inlawrev-21502	643	37	an	an	DET
inlawrev-21502	643	38	employer	employer	NOUN
inlawrev-21502	643	39	-	-	PUNCT
inlawrev-21502	643	40	employee	employee	NOUN
inlawrev-21502	643	41	relationship	relationship	NOUN
inlawrev-21502	643	42	takes	take	VERB
inlawrev-21502	643	43	the	the	DET
inlawrev-21502	643	44	task	task	NOUN
inlawrev-21502	643	45	of	of	ADP
inlawrev-21502	643	46	initial	initial	ADJ
inlawrev-21502	643	47	classification	classification	NOUN
inlawrev-21502	643	48	out	out	ADP
inlawrev-21502	643	49	of	of	ADP
inlawrev-21502	643	50	the	the	DET
inlawrev-21502	643	51	hands	hand	NOUN
inlawrev-21502	643	52	of	of	ADP
inlawrev-21502	643	53	employers	employer	NOUN
inlawrev-21502	643	54	,	,	PUNCT
inlawrev-21502	643	55	removing	remove	VERB
inlawrev-21502	643	56	their	their	PRON
inlawrev-21502	643	57	ability	ability	NOUN
inlawrev-21502	643	58	to	to	PART
inlawrev-21502	643	59	misclassify	misclassify	VERB
inlawrev-21502	643	60	employees	employee	NOUN
inlawrev-21502	643	61	in	in	ADP
inlawrev-21502	643	62	good	good	ADJ
inlawrev-21502	643	63	faith	faith	NOUN
inlawrev-21502	643	64	due	due	ADP
inlawrev-21502	643	65	to	to	ADP
inlawrev-21502	643	66	complex	complex	ADJ
inlawrev-21502	643	67	classification	classification	NOUN
inlawrev-21502	643	68	tests	test	NOUN
inlawrev-21502	643	69	.	.	PUNCT
inlawrev-21502	644	1	an	an	DET
inlawrev-21502	644	2	employer	employer	NOUN
inlawrev-21502	644	3	-	-	PUNCT
inlawrev-21502	644	4	employee	employee	NOUN
inlawrev-21502	644	5	presumption	presumption	NOUN
inlawrev-21502	644	6	also	also	ADV
inlawrev-21502	644	7	removes	remove	VERB
inlawrev-21502	644	8	the	the	DET
inlawrev-21502	644	9	need	need	NOUN
inlawrev-21502	644	10	for	for	ADP
inlawrev-21502	644	11	a	a	DET
inlawrev-21502	644	12	“	"	PUNCT
inlawrev-21502	644	13	willful	willful	ADJ
inlawrev-21502	644	14	”	"	PUNCT
inlawrev-21502	644	15	violation	violation	NOUN
inlawrev-21502	644	16	requirement	requirement	NOUN
inlawrev-21502	644	17	,	,	PUNCT
inlawrev-21502	644	18	as	as	SCONJ
inlawrev-21502	644	19	it	it	PRON
inlawrev-21502	644	20	would	would	AUX
inlawrev-21502	644	21	be	be	AUX
inlawrev-21502	644	22	the	the	DET
inlawrev-21502	644	23	state	state	NOUN
inlawrev-21502	644	24	itself	itself	PRON
inlawrev-21502	644	25	that	that	PRON
inlawrev-21502	644	26	is	be	AUX
inlawrev-21502	644	27	making	make	VERB
inlawrev-21502	644	28	the	the	DET
inlawrev-21502	644	29	classification	classification	NOUN
inlawrev-21502	644	30	determination	determination	NOUN
inlawrev-21502	644	31	.	.	PUNCT
inlawrev-21502	645	1	in	in	ADP
inlawrev-21502	645	2	this	this	DET
inlawrev-21502	645	3	situation	situation	NOUN
inlawrev-21502	645	4	,	,	PUNCT
inlawrev-21502	645	5	an	an	DET
inlawrev-21502	645	6	employer	employer	NOUN
inlawrev-21502	645	7	could	could	AUX
inlawrev-21502	645	8	not	not	PART
inlawrev-21502	645	9	classify	classify	VERB
inlawrev-21502	645	10	a	a	DET
inlawrev-21502	645	11	worker	worker	NOUN
inlawrev-21502	645	12	as	as	ADP
inlawrev-21502	645	13	an	an	DET
inlawrev-21502	645	14	independent	independent	ADJ
inlawrev-21502	645	15	contractor	contractor	NOUN
inlawrev-21502	645	16	without	without	ADP
inlawrev-21502	645	17	a	a	DET
inlawrev-21502	645	18	designation	designation	NOUN
inlawrev-21502	645	19	from	from	ADP
inlawrev-21502	645	20	the	the	DET
inlawrev-21502	645	21	state	state	NOUN
inlawrev-21502	645	22	agency	agency	NOUN
inlawrev-21502	645	23	tasked	task	VERB
inlawrev-21502	645	24	with	with	ADP
inlawrev-21502	645	25	219	219	NUM
inlawrev-21502	645	26	.	.	PUNCT
inlawrev-21502	646	1	ind	ind	PROPN
inlawrev-21502	646	2	.	.	PUNCT
inlawrev-21502	647	1	code	code	PROPN
inlawrev-21502	647	2	§	§	PROPN
inlawrev-21502	647	3	22	22	NUM
inlawrev-21502	647	4	-	-	SYM
inlawrev-21502	647	5	1	1	NUM
inlawrev-21502	647	6	-	-	PUNCT
inlawrev-21502	647	7	1	1	NUM
inlawrev-21502	647	8	-	-	NUM
inlawrev-21502	647	9	22(c	22(c	NUM
inlawrev-21502	647	10	)	)	PUNCT
inlawrev-21502	647	11	(	(	PUNCT
inlawrev-21502	647	12	2016	2016	NUM
inlawrev-21502	647	13	)	)	PUNCT
inlawrev-21502	647	14	.	.	PUNCT
inlawrev-21502	648	1	220	220	NUM
inlawrev-21502	648	2	.	.	X
inlawrev-21502	648	3	ind	ind	NOUN
inlawrev-21502	648	4	.	.	PUNCT
inlawrev-21502	649	1	dep’t	dep’t	NOUN
inlawrev-21502	649	2	of	of	ADP
inlawrev-21502	649	3	labor	labor	NOUN
inlawrev-21502	649	4	,	,	PUNCT
inlawrev-21502	649	5	supra	supra	PROPN
inlawrev-21502	649	6	note	note	PROPN
inlawrev-21502	649	7	128	128	NUM
inlawrev-21502	649	8	,	,	PUNCT
inlawrev-21502	649	9	at	at	ADP
inlawrev-21502	649	10	23	23	NUM
inlawrev-21502	649	11	-	-	SYM
inlawrev-21502	649	12	24	24	NUM
inlawrev-21502	649	13	.	.	PUNCT
inlawrev-21502	649	14	221	221	NUM
inlawrev-21502	649	15	.	.	PUNCT
inlawrev-21502	650	1	see	see	VERB
inlawrev-21502	650	2	generally	generally	ADV
inlawrev-21502	650	3	i	i	PRON
inlawrev-21502	650	4	d.	d.	PROPN
inlawrev-21502	650	5	at	at	ADP
inlawrev-21502	650	6	21	21	NUM
inlawrev-21502	650	7	-	-	SYM
inlawrev-21502	650	8	24	24	NUM
inlawrev-21502	650	9	(	(	PUNCT
inlawrev-21502	650	10	describing	describe	VERB
inlawrev-21502	650	11	investigative	investigative	ADJ
inlawrev-21502	650	12	agency	agency	NOUN
inlawrev-21502	650	13	power	power	NOUN
inlawrev-21502	650	14	and	and	CCONJ
inlawrev-21502	650	15	applicable	applicable	ADJ
inlawrev-21502	650	16	remedies	remedy	NOUN
inlawrev-21502	650	17	for	for	ADP
inlawrev-21502	650	18	employees	employee	NOUN
inlawrev-21502	650	19	and	and	CCONJ
inlawrev-21502	650	20	employers	employer	NOUN
inlawrev-21502	650	21	)	)	PUNCT
inlawrev-21502	650	22	.	.	PUNCT
inlawrev-21502	651	1	222	222	NUM
inlawrev-21502	651	2	.	.	PUNCT
inlawrev-21502	652	1	i	i	PRON
inlawrev-21502	652	2	d.	d.	PROPN
inlawrev-21502	652	3	at	at	ADP
inlawrev-21502	652	4	21	21	NUM
inlawrev-21502	652	5	.	.	PUNCT
inlawrev-21502	652	6	223	223	NUM
inlawrev-21502	652	7	.	.	PUNCT
inlawrev-21502	653	1	i	i	PRON
inlawrev-21502	653	2	d.	d.	PROPN
inlawrev-21502	653	3	224	224	NUM
inlawrev-21502	653	4	.	.	PUNCT
inlawrev-21502	654	1	i	i	PRON
inlawrev-21502	654	2	d.	d.	PROPN
inlawrev-21502	654	3	at	at	ADP
inlawrev-21502	654	4	21	21	NUM
inlawrev-21502	654	5	-	-	SYM
inlawrev-21502	654	6	22	22	NUM
inlawrev-21502	654	7	.	.	PUNCT
inlawrev-21502	655	1	225	225	NUM
inlawrev-21502	655	2	.	.	PUNCT
inlawrev-21502	656	1	i	i	PRON
inlawrev-21502	656	2	d.	d.	PROPN
inlawrev-21502	656	3	at	at	ADP
inlawrev-21502	656	4	23	23	NUM
inlawrev-21502	656	5	(	(	PUNCT
inlawrev-21502	656	6	describing	describe	VERB
inlawrev-21502	656	7	no	no	DET
inlawrev-21502	656	8	indiana	indiana	PROPN
inlawrev-21502	656	9	independent	independent	PROPN
inlawrev-21502	656	10	statute	statute	NOUN
inlawrev-21502	656	11	exists	exist	VERB
inlawrev-21502	656	12	regarding	regard	VERB
inlawrev-21502	656	13	classification	classification	NOUN
inlawrev-21502	656	14	violations	violation	NOUN
inlawrev-21502	656	15	)	)	PUNCT
inlawrev-21502	656	16	.	.	PUNCT
inlawrev-21502	657	1	226	226	NUM
inlawrev-21502	657	2	.	.	PUNCT
inlawrev-21502	658	1	see	see	VERB
inlawrev-21502	658	2	minn	minn	PROPN
inlawrev-21502	658	3	.	.	PUNCT
inlawrev-21502	658	4	stat	stat	PROPN
inlawrev-21502	658	5	.	.	PUNCT
inlawrev-21502	659	1	§	§	PROPN
inlawrev-21502	659	2	181.723	181.723	NUM
inlawrev-21502	659	3	subdiv	subdiv	PROPN
inlawrev-21502	659	4	.	.	PROPN
inlawrev-21502	659	5	3	3	NUM
inlawrev-21502	659	6	-	-	SYM
inlawrev-21502	659	7	4	4	NUM
inlawrev-21502	659	8	(	(	PUNCT
inlawrev-21502	659	9	2016	2016	NUM
inlawrev-21502	659	10	)	)	PUNCT
inlawrev-21502	659	11	;	;	PUNCT
inlawrev-21502	659	12	820	820	NUM
inlawrev-21502	659	13	ill	ill	ADJ
inlawrev-21502	659	14	.	.	PUNCT
inlawrev-21502	659	15	comp	comp	PROPN
inlawrev-21502	659	16	.	.	PUNCT
inlawrev-21502	660	1	stat	stat	PROPN
inlawrev-21502	660	2	.	.	PUNCT
inlawrev-21502	661	1	185/10(b	185/10(b	NUM
inlawrev-21502	661	2	)	)	PUNCT
inlawrev-21502	662	1	(	(	PUNCT
inlawrev-21502	662	2	2016	2016	NUM
inlawrev-21502	662	3	)	)	PUNCT
inlawrev-21502	662	4	.	.	PUNCT
inlawrev-21502	663	1	2017	2017	NUM
inlawrev-21502	663	2	]	]	PUNCT
inlawrev-21502	663	3	a	a	DET
inlawrev-21502	663	4	state	state	NOUN
inlawrev-21502	663	5	legislative	legislative	ADJ
inlawrev-21502	663	6	solution	solution	NOUN
inlawrev-21502	663	7	695	695	NUM
inlawrev-21502	663	8	reviewing	reviewing	NOUN
inlawrev-21502	663	9	classifications	classification	NOUN
inlawrev-21502	663	10	.	.	PUNCT
inlawrev-21502	664	1	w	w	NOUN
inlawrev-21502	664	2	hen	hen	PROPN
inlawrev-21502	664	3	starting	start	VERB
inlawrev-21502	664	4	with	with	ADP
inlawrev-21502	664	5	the	the	DET
inlawrev-21502	664	6	presumption	presumption	NOUN
inlawrev-21502	664	7	of	of	ADP
inlawrev-21502	664	8	an	an	DET
inlawrev-21502	664	9	employer	employer	NOUN
inlawrev-21502	664	10	-	-	PUNCT
inlawrev-21502	664	11	employee	employee	NOUN
inlawrev-21502	664	12	relationship	relationship	NOUN
inlawrev-21502	664	13	,	,	PUNCT
inlawrev-21502	664	14	state	state	NOUN
inlawrev-21502	664	15	agencies	agency	NOUN
inlawrev-21502	664	16	must	must	AUX
inlawrev-21502	664	17	be	be	AUX
inlawrev-21502	664	18	fully	fully	ADV
inlawrev-21502	664	19	prepared	prepared	ADJ
inlawrev-21502	664	20	to	to	PART
inlawrev-21502	664	21	handle	handle	VERB
inlawrev-21502	664	22	the	the	DET
inlawrev-21502	664	23	incoming	incoming	ADJ
inlawrev-21502	664	24	petitions	petition	NOUN
inlawrev-21502	664	25	from	from	ADP
inlawrev-21502	664	26	employers	employer	NOUN
inlawrev-21502	664	27	to	to	PART
inlawrev-21502	664	28	classify	classify	VERB
inlawrev-21502	664	29	their	their	PRON
inlawrev-21502	664	30	employees	employee	NOUN
inlawrev-21502	664	31	as	as	ADP
inlawrev-21502	664	32	independent	independent	ADJ
inlawrev-21502	664	33	contractors	contractor	NOUN
inlawrev-21502	664	34	.	.	PUNCT
inlawrev-21502	665	1	w	w	PROPN
inlawrev-21502	665	2	ithout	ithout	PROPN
inlawrev-21502	665	3	proper	proper	ADJ
inlawrev-21502	665	4	funding	funding	NOUN
inlawrev-21502	665	5	,	,	PUNCT
inlawrev-21502	665	6	staffing	staffing	NOUN
inlawrev-21502	665	7	,	,	PUNCT
inlawrev-21502	665	8	and	and	CCONJ
inlawrev-21502	665	9	training	training	NOUN
inlawrev-21502	665	10	,	,	PUNCT
inlawrev-21502	665	11	a	a	DET
inlawrev-21502	665	12	situation	situation	NOUN
inlawrev-21502	665	13	similar	similar	ADJ
inlawrev-21502	665	14	to	to	ADP
inlawrev-21502	665	15	what	what	PRON
inlawrev-21502	665	16	happened	happen	VERB
inlawrev-21502	665	17	in	in	ADP
inlawrev-21502	665	18	m	m	PROPN
inlawrev-21502	665	19	innesota	innesota	NOUN
inlawrev-21502	665	20	could	could	AUX
inlawrev-21502	665	21	occur	occur	VERB
inlawrev-21502	665	22	,	,	PUNCT
inlawrev-21502	665	23	where	where	SCONJ
inlawrev-21502	665	24	the	the	DET
inlawrev-21502	665	25	state	state	NOUN
inlawrev-21502	665	26	agency	agency	NOUN
inlawrev-21502	665	27	is	be	AUX
inlawrev-21502	665	28	unable	unable	ADJ
inlawrev-21502	665	29	to	to	PART
inlawrev-21502	665	30	keep	keep	VERB
inlawrev-21502	665	31	up	up	ADP
inlawrev-21502	665	32	with	with	ADP
inlawrev-21502	665	33	requests	request	NOUN
inlawrev-21502	665	34	,	,	PUNCT
inlawrev-21502	665	35	and	and	CCONJ
inlawrev-21502	665	36	fails	fail	VERB
inlawrev-21502	665	37	to	to	PART
inlawrev-21502	665	38	investigate	investigate	VERB
inlawrev-21502	665	39	petitions	petition	NOUN
inlawrev-21502	665	40	sufficiently.227	sufficiently.227	PROPN
inlawrev-21502	665	41	c	c	PROPN
inlawrev-21502	665	42	onclusion	onclusion	NOUN
inlawrev-21502	665	43	the	the	DET
inlawrev-21502	665	44	problem	problem	NOUN
inlawrev-21502	665	45	of	of	ADP
inlawrev-21502	665	46	employee	employee	NOUN
inlawrev-21502	665	47	misclassification	misclassification	NOUN
inlawrev-21502	665	48	is	be	AUX
inlawrev-21502	665	49	a	a	DET
inlawrev-21502	665	50	large	large	ADJ
inlawrev-21502	665	51	one	one	NOUN
inlawrev-21502	665	52	that	that	PRON
inlawrev-21502	665	53	plagues	plague	VERB
inlawrev-21502	665	54	all	all	PRON
inlawrev-21502	665	55	of	of	ADP
inlawrev-21502	665	56	the	the	DET
inlawrev-21502	665	57	united	united	PROPN
inlawrev-21502	665	58	states	states	PROPN
inlawrev-21502	665	59	.	.	PUNCT
inlawrev-21502	666	1	in	in	ADP
inlawrev-21502	666	2	particular	particular	ADJ
inlawrev-21502	666	3	,	,	PUNCT
inlawrev-21502	666	4	indiana	indiana	PROPN
inlawrev-21502	666	5	is	be	AUX
inlawrev-21502	666	6	harmed	harm	VERB
inlawrev-21502	666	7	by	by	ADP
inlawrev-21502	666	8	misclassification	misclassification	NOUN
inlawrev-21502	666	9	through	through	ADP
inlawrev-21502	666	10	a	a	DET
inlawrev-21502	666	11	loss	loss	NOUN
inlawrev-21502	666	12	of	of	ADP
inlawrev-21502	666	13	tax	tax	NOUN
inlawrev-21502	666	14	revenue	revenue	NOUN
inlawrev-21502	666	15	,	,	PUNCT
inlawrev-21502	666	16	decreases	decrease	VERB
inlawrev-21502	666	17	in	in	ADP
inlawrev-21502	666	18	the	the	DET
inlawrev-21502	666	19	state	state	NOUN
inlawrev-21502	666	20	unemployment	unemployment	NOUN
inlawrev-21502	666	21	insurance	insurance	NOUN
inlawrev-21502	666	22	and	and	CCONJ
inlawrev-21502	666	23	workers	worker	NOUN
inlawrev-21502	666	24	'	'	PART
inlawrev-21502	666	25	compensation	compensation	NOUN
inlawrev-21502	666	26	funds	fund	NOUN
inlawrev-21502	666	27	,	,	PUNCT
inlawrev-21502	666	28	and	and	CCONJ
inlawrev-21502	666	29	the	the	DET
inlawrev-21502	666	30	loss	loss	NOUN
inlawrev-21502	666	31	of	of	ADP
inlawrev-21502	666	32	individual	individual	ADJ
inlawrev-21502	666	33	financial	financial	ADJ
inlawrev-21502	666	34	resources	resource	NOUN
inlawrev-21502	666	35	.	.	PUNCT
inlawrev-21502	667	1	w	w	PROPN
inlawrev-21502	667	2	ith	ith	PROPN
inlawrev-21502	667	3	a	a	DET
inlawrev-21502	667	4	lack228	lack228	PROPN
inlawrev-21502	667	5	of	of	ADP
inlawrev-21502	667	6	federal	federal	ADJ
inlawrev-21502	667	7	legislation	legislation	NOUN
inlawrev-21502	667	8	addressing	address	VERB
inlawrev-21502	667	9	the	the	DET
inlawrev-21502	667	10	issue	issue	NOUN
inlawrev-21502	667	11	,	,	PUNCT
inlawrev-21502	667	12	many	many	ADJ
inlawrev-21502	667	13	states	state	NOUN
inlawrev-21502	667	14	have	have	AUX
inlawrev-21502	667	15	taken	take	VERB
inlawrev-21502	667	16	preventive	preventive	ADJ
inlawrev-21502	667	17	and	and	CCONJ
inlawrev-21502	667	18	restitution	restitution	NOUN
inlawrev-21502	667	19	measures	measure	NOUN
inlawrev-21502	667	20	into	into	ADP
inlawrev-21502	667	21	their	their	PRON
inlawrev-21502	667	22	own	own	ADJ
inlawrev-21502	667	23	hands	hand	NOUN
inlawrev-21502	667	24	.	.	PUNCT
inlawrev-21502	668	1	illinois	illinois	PROPN
inlawrev-21502	668	2	,	,	PUNCT
inlawrev-21502	668	3	california	california	PROPN
inlawrev-21502	668	4	,	,	PUNCT
inlawrev-21502	668	5	and	and	CCONJ
inlawrev-21502	668	6	m	m	PROPN
inlawrev-21502	668	7	innesota229	innesota229	PROPN
inlawrev-21502	668	8	are	be	AUX
inlawrev-21502	668	9	a	a	DET
inlawrev-21502	668	10	few	few	ADJ
inlawrev-21502	668	11	of	of	ADP
inlawrev-21502	668	12	the	the	DET
inlawrev-21502	668	13	states	state	NOUN
inlawrev-21502	668	14	that	that	PRON
inlawrev-21502	668	15	have	have	AUX
inlawrev-21502	668	16	enacted	enact	VERB
inlawrev-21502	668	17	statutes	statute	NOUN
inlawrev-21502	668	18	targeting	target	VERB
inlawrev-21502	668	19	misclassification	misclassification	NOUN
inlawrev-21502	668	20	in	in	ADP
inlawrev-21502	668	21	their	their	PRON
inlawrev-21502	668	22	respective	respective	ADJ
inlawrev-21502	668	23	marketplaces	marketplace	NOUN
inlawrev-21502	668	24	.	.	PUNCT
inlawrev-21502	669	1	the	the	DET
inlawrev-21502	669	2	minimal	minimal	ADJ
inlawrev-21502	669	3	legislation	legislation	NOUN
inlawrev-21502	669	4	and	and	CCONJ
inlawrev-21502	669	5	task	task	NOUN
inlawrev-21502	669	6	force	force	NOUN
inlawrev-21502	669	7	initiatives230	initiatives230	PROPN
inlawrev-21502	669	8	that	that	SCONJ
inlawrev-21502	669	9	indiana	indiana	PROPN
inlawrev-21502	669	10	has	have	AUX
inlawrev-21502	669	11	utilized	utilize	VERB
inlawrev-21502	669	12	so	so	ADV
inlawrev-21502	669	13	far	far	ADV
inlawrev-21502	669	14	have	have	AUX
inlawrev-21502	669	15	not	not	PART
inlawrev-21502	669	16	addressed	address	VERB
inlawrev-21502	669	17	the	the	DET
inlawrev-21502	669	18	issue	issue	NOUN
inlawrev-21502	669	19	thoroughly	thoroughly	ADV
inlawrev-21502	669	20	,	,	PUNCT
inlawrev-21502	669	21	as	as	SCONJ
inlawrev-21502	669	22	worker	worker	NOUN
inlawrev-21502	669	23	misclassification	misclassification	NOUN
inlawrev-21502	669	24	has	have	AUX
inlawrev-21502	669	25	shown	show	VERB
inlawrev-21502	669	26	high	high	ADJ
inlawrev-21502	669	27	levels	level	NOUN
inlawrev-21502	669	28	stemming	stem	VERB
inlawrev-21502	669	29	since	since	SCONJ
inlawrev-21502	669	30	2008	2008	NUM
inlawrev-21502	669	31	.	.	PUNCT
inlawrev-21502	670	1	w	w	NOUN
inlawrev-21502	670	2	hether	hether	ADJ
inlawrev-21502	671	1	it	it	PRON
inlawrev-21502	671	2	is	be	AUX
inlawrev-21502	671	3	in231	in231	PROPN
inlawrev-21502	671	4	the	the	DET
inlawrev-21502	671	5	form	form	NOUN
inlawrev-21502	671	6	of	of	ADP
inlawrev-21502	671	7	private	private	ADJ
inlawrev-21502	671	8	rights	right	NOUN
inlawrev-21502	671	9	of	of	ADP
inlawrev-21502	671	10	action	action	NOUN
inlawrev-21502	671	11	,	,	PUNCT
inlawrev-21502	671	12	civil	civil	ADJ
inlawrev-21502	671	13	penalties	penalty	NOUN
inlawrev-21502	671	14	,	,	PUNCT
inlawrev-21502	671	15	or	or	CCONJ
inlawrev-21502	671	16	a	a	DET
inlawrev-21502	671	17	presumption	presumption	NOUN
inlawrev-21502	671	18	of	of	ADP
inlawrev-21502	671	19	an	an	DET
inlawrev-21502	671	20	employer	employer	NOUN
inlawrev-21502	671	21	-	-	PUNCT
inlawrev-21502	671	22	employee	employee	NOUN
inlawrev-21502	671	23	relationship	relationship	NOUN
inlawrev-21502	671	24	,	,	PUNCT
inlawrev-21502	671	25	indiana	indiana	PROPN
inlawrev-21502	671	26	must	must	AUX
inlawrev-21502	671	27	join	join	VERB
inlawrev-21502	671	28	other	other	ADJ
inlawrev-21502	671	29	states	state	NOUN
inlawrev-21502	671	30	by	by	ADP
inlawrev-21502	671	31	implementing	implement	VERB
inlawrev-21502	671	32	effective	effective	ADJ
inlawrev-21502	671	33	legislation	legislation	NOUN
inlawrev-21502	671	34	aimed	aim	VERB
inlawrev-21502	671	35	at	at	ADP
inlawrev-21502	671	36	reducing	reduce	VERB
inlawrev-21502	671	37	and	and	CCONJ
inlawrev-21502	671	38	compensating	compensate	VERB
inlawrev-21502	671	39	for	for	ADP
inlawrev-21502	671	40	employee	employee	NOUN
inlawrev-21502	671	41	misclassification	misclassification	NOUN
inlawrev-21502	671	42	.	.	PUNCT
inlawrev-21502	672	1	227	227	NUM
inlawrev-21502	672	2	.	.	PUNCT
inlawrev-21502	672	3	ind	ind	PROPN
inlawrev-21502	672	4	.	.	PUNCT
inlawrev-21502	673	1	dep’t	dep’t	NOUN
inlawrev-21502	673	2	of	of	ADP
inlawrev-21502	673	3	labor	labor	NOUN
inlawrev-21502	673	4	,	,	PUNCT
inlawrev-21502	673	5	supra	supra	PROPN
inlawrev-21502	673	6	note	note	PROPN
inlawrev-21502	673	7	128	128	NUM
inlawrev-21502	673	8	,	,	PUNCT
inlawrev-21502	673	9	at	at	ADP
inlawrev-21502	673	10	10	10	NUM
inlawrev-21502	673	11	-	-	SYM
inlawrev-21502	673	12	11	11	NUM
inlawrev-21502	673	13	.	.	PUNCT
inlawrev-21502	674	1	228	228	NUM
inlawrev-21502	674	2	.	.	PUNCT
inlawrev-21502	675	1	see	see	VERB
inlawrev-21502	675	2	generally	generally	ADV
inlawrev-21502	675	3	i	i	PRON
inlawrev-21502	675	4	d.	d.	PROPN
inlawrev-21502	675	5	at	at	ADP
inlawrev-21502	675	6	7	7	NUM
inlawrev-21502	675	7	-	-	SYM
inlawrev-21502	675	8	8	8	NUM
inlawrev-21502	675	9	(	(	PUNCT
inlawrev-21502	675	10	defining	define	VERB
inlawrev-21502	675	11	the	the	DET
inlawrev-21502	675	12	issue	issue	NOUN
inlawrev-21502	675	13	of	of	ADP
inlawrev-21502	675	14	misclassification	misclassification	NOUN
inlawrev-21502	675	15	)	)	PUNCT
inlawrev-21502	675	16	.	.	PUNCT
inlawrev-21502	676	1	229	229	NUM
inlawrev-21502	676	2	.	.	PUNCT
inlawrev-21502	677	1	i	i	PRON
inlawrev-21502	677	2	d.	d.	PROPN
inlawrev-21502	677	3	at	at	ADP
inlawrev-21502	677	4	8	8	NUM
inlawrev-21502	677	5	-	-	SYM
inlawrev-21502	677	6	15	15	NUM
inlawrev-21502	677	7	(	(	PUNCT
inlawrev-21502	677	8	documenting	document	VERB
inlawrev-21502	677	9	a	a	DET
inlawrev-21502	677	10	survey	survey	NOUN
inlawrev-21502	677	11	of	of	ADP
inlawrev-21502	677	12	other	other	ADJ
inlawrev-21502	677	13	states	state	NOUN
inlawrev-21502	677	14	'	'	PART
inlawrev-21502	677	15	approaches	approach	NOUN
inlawrev-21502	677	16	to	to	ADP
inlawrev-21502	677	17	the	the	DET
inlawrev-21502	677	18	issue	issue	NOUN
inlawrev-21502	677	19	of	of	ADP
inlawrev-21502	677	20	misclassification	misclassification	NOUN
inlawrev-21502	677	21	)	)	PUNCT
inlawrev-21502	677	22	.	.	PUNCT
inlawrev-21502	678	1	230	230	NUM
inlawrev-21502	678	2	.	.	PUNCT
inlawrev-21502	679	1	i	i	PRON
inlawrev-21502	679	2	d.	d.	PROPN
inlawrev-21502	679	3	at	at	ADP
inlawrev-21502	679	4	8	8	NUM
inlawrev-21502	679	5	-	-	SYM
inlawrev-21502	679	6	12	12	NUM
inlawrev-21502	679	7	.	.	PUNCT
inlawrev-21502	679	8	231	231	NUM
inlawrev-21502	679	9	.	.	PUNCT
inlawrev-21502	680	1	see	see	VERB
inlawrev-21502	680	2	kelsay	kelsay	PROPN
inlawrev-21502	680	3	&	&	CCONJ
inlawrev-21502	680	4	sturgeon	sturgeon	PROPN
inlawrev-21502	680	5	,	,	PUNCT
inlawrev-21502	680	6	supra	supra	PROPN
inlawrev-21502	680	7	note	note	NOUN
inlawrev-21502	680	8	9	9	NUM
inlawrev-21502	680	9	,	,	PUNCT
inlawrev-21502	680	10	at	at	ADP
inlawrev-21502	680	11	25	25	NUM
inlawrev-21502	680	12	-	-	SYM
inlawrev-21502	680	13	29	29	NUM
inlawrev-21502	680	14	.	.	PUNCT