James E. Anderson and Cheryl J. Latos - Page 9

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               Under section 3121(b)(20),8 crew members of a fishing boat,            

               8Sec. 3121(b) provides:                                                
                    SEC. 3121 (b). Employment.--For purposes of                       
               this chapter, the term “employment” means any                          
               service, of whatever nature, performed (A) by an                       
               employee for the person employing him * * *;                           
               except that such term shall not include --                             
                         *    *    *    *    *    *    *                              
                         (20) service (other than service                             
                    described in paragraph 3(A)) performed by an                      
                    individual on a boat engaged in catching fish                     
                    or other forms of aquatic animal life under                       
                    an arrangement with the owner or operator of                      
                    such boat pursuant to which--                                     
                              (A) such individual does not                            
                         receive any cash remuneration other                          
                         than as provided in subparagraph                             
                         (B) and other than cash                                      
                         remuneration                                                 
                                   (i) which does not exceed $100                     
                              per trip;                                               
                                   (ii) which is contingent on a                      
                              minimum catch; and                                      
                                   (iii) which is paid solely for                     
                              additional duties (such as mate,                        
                              engineer, or cook) for which                            
                              additional cash remuneration is                         
                              traditional in the industry,                            
                              (B) such individual receives a                          
                         share of the boat’s (or the boats’                           
                         in the case of a fishing operation                           
                         involving more than one boat) catch                          
                         of fish or other forms of aquatic                            
                         animal life or a share of the                                
                         proceeds from the sale of such                               
                         catch, and                                                   
                                                             (continued...)           





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