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3. Benefits
In addition to the above compensation, the
Employer agrees to provide: certain benefits
according to the terms and provisions of an
established plan outlined in Plan Summary.
* * * * * * *
IMPORTANT NOTICE:
The Written Employment Agreement included in your
packet is a Sample of the type of agreement that can be
used between the employer and the employee (spouse).
A Written Employment Agreement can be used to further
solidify the formal working relationship between the
employer and the employee (spouse). However, the
ability for a sole proprietor farmer or business owner
to take advantage of AgriPlan or BizPlan does not rely
upon this written agreement as long as an
Employer/Employee relationship exists. [Reproduced
literally.]
During 2001, the year at issue, Mr. Albers employed Ms.
Albers to, and she did, perform services for his farming business
as provided in Ms. Albers’s employment agreement.3 During that
year, Mr. Albers paid Ms. Albers monthly cash wages of $100 for
those services, from which he withheld Social Security tax and
Medicare tax totaling $7.65.
During 2001, Ms. Albers was also employed (1) in surgical
tech training by Sioux Fall School District 49-5 at Southeast
Vocational Technical School and (2) as a nurse assistant by
Plastic Surgery Associates (Plastic Surgery Associates) of South
3During the year at issue, other individuals performed
services for Mr. Albers’s farming business. Mr. Albers treated
those individuals as independent contractors.
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Last modified: November 10, 2007