TN 9 (05-90)
RS 02505.090 The Setting in Which the Services Are Performed - Procedure
Whenever consideration of the factors in RS 02505.070-RS 02505.085 is inconclusive, consider the following:
The presence or absence of a paid manager, partner, or family member, who manages
Whether beneficiary shares responsibility for management with such manager;
The kind and size of business and the amount of capital invested. If the beneficiary
is rendering services in a business being conducted on a limited scale with little
capital invested i.e., in the nature of a sideline to retirement, services are less
likely to be substantial than if spent in a larger and more profitable business with
considerable capital and which required skilled managerial services.
Whether or not the business is seasonal. In the off-season, services may be unimportant
and less likely to be substantial.