Matthew Hudack and Kristen Hudack - Page 12

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          performed his work.  Manulife set petitioner’s sales commission             
          schedule, his sales territory, and his annual reimbursement                 
          allocation.  Moreover, Manulife restricted petitioner’s ability             
          to sell or promote other company’s financial products without               
          Manulife’s consent and required petitioner to use preapproved               
          financial information packets to market Manulife’s life insurance           
          products.  In addition, Manulife required petitioner to use the             
          Irvine office to conduct business and to use Manulife’s support             
          staff to assist him in his sales activities.  These facts suggest           
          that Manulife generally retained the right to regulate and direct           
          petitioner’s business activities.                                           
               We give little or no weight to the fact that the agreement             
          merely required petitioner to adhere to Manulife’s policies,                
          procedures, written rules, and codes of conduct and that Manulife           
          required petitioner to report his goals and objectives to the               
          western regional manager because the record does not identify the           
          procedures for enforcement of the rules and for reporting                   
          requirements.                                                               
               The totality of the evidence on this factor supports a                 
          finding that Manulife had the right to control the manner in                
          which petitioner performed his work and that petitioner therefore           
          was an employee of Manulife.                                                









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Last modified: May 25, 2011