Statutory Nonemployee

Statutory Nonemployee means:
an individual who falls into one of the following categories established by the U.S. Internal Revenue Service:

• direct sellers.

• licensed real estate agents.

Such persons are treated as self-employed if:

1. substantially all payments for their services are related to output rather than to hours worked, and.

2. their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes.