TN 9 (05-90)
RS 02505.085 Comparing Current Services with Past Year Services
Generally, consideration of the time spent and the nature of the service is enough to determine if services are substantial. However, where the decision cannot be based on those factors above, the relationship of present to past services becomes significant.
1. Reduced Services Alleged; Weighing Current Services Against Past Services
Give considerable weight to a significant reduction in the beneficiary's participation in the business. This especially applies if there has been an accompanying reduction in the scope of the business. These factors favor a finding that the reduced services are not substantial.
Be aware that a sharp curtailment is not always necessary. A tapering off over a period of years might also result in a significant reduction.
2. No Change Between Current And Past Services
Conversely, the absence of any significant change in the amount and kind of services rendered would weigh in favor of holding the services to be substantial.
3. Beneficiary Retains Same Title Or Position In Business - Duties Largely Assumed By Others
Strongly favors a determination that services of less than 45 hours per month are not substantial.