This special report will focus on one of today’s most pressing business and legal issues: the hiring and managing of independent contractors. This issue has exploded in importance with the downsizing of companies, the creation of the virtual company, the increase in the use of consultants, temporary or leased employees, and the formation of strategic relationships. The question that is usually asked is whether or not an independent contractor can be considered an employee for tax and liability reasons. The simple answer is that if they can, they will be!