Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 50

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                    like 401(k) and health insurance, does TLC                        
                    actually bear the cost of those benefits?                         
                         A:  No. It’s paid by the trucking company.                   
                    (Tr. 92:10-13(Schrupp)(emphasis added).)                          
                         Q:  [D]oes TLC pay for any portion of those                  
                    benefits?                                                         
                         A:  Not to my knowledge.                                     
                    (Tr. 103:12-15(Schrupp).)  [Reproduced literally.]                
          On the record before us, we reject petitioner’s assertion.                  
               The Court did not overlook the above-quoted testimony of Ms.           
          Schrupp.  The Court found that testimony, like Ms. Schrupp’s                
          testimony with respect to the hiring of driver-employees, to be             
          questionable.  Indeed, Ms. Schrupp’s testimony that each trucking           
          company client paid for the costs of the employee benefits was              
          contradicted by her own testimony and by the parties’ stipulation           
          of facts.  On cross-examination by respondent’s counsel, Ms.                
          Schrupp testified:                                                          
                    Q  Now, Ms. Schrupp, TLC has a 401(k) plan.                       
               Correct?                                                               
                    A  Yes.                                                           
                    Q  And not all the drivers participate in it, but                 
               some do.  Correct?                                                     
                    A  Correct.                                                       
                    Q  And the payments for the drivers who                           
               participate in the 401(k) plan are paid for by the                     
               drivers through payroll withholding.  Correct?                         
                    A  Correct.                                                       






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