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tained in accordance with DOT specifications.
TLC provided each driver-employee with a monthly newsletter
and periodically provided each driver-employee with materials on
driving safety, drug usage, and compliance with DOT requirements.
TLC also conducted safety programs for the driver-employees,
which included periodic on-site safety training for each driver-
employee and safety awards and bonuses. Each trucking company
client provided each driver-employee whom TLC leased to it with
any necessary orientation and training with respect to such
trucking company client’s trucking equipment.
TLC sponsored certain employee benefits for its driver-
employees, including: (1) A section 401(k) plan; (2) a section
125 flexible benefit plan; (3) group or individual health insur-
ance; (4) a $5,000 group term life insurance policy; and (5) the
option of purchasing additional group term life insurance. TLC
paid the premiums associated with the $5,000 group term life
insurance policy. TLC bore the administrative costs but no other
costs associated with the various employee benefits that it
sponsored for its driver-employees. Each driver-employee paid
such other costs through payroll deductions.13
12(...continued)
client].”
13Certain trucking company clients paid at least part of the
premiums associated with the health insurance plan that TLC
sponsored for the driver-employees whom TLC leased to them. In
(continued...)
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