Mr. Niall Cody:

It is what the law allows. I have spoken before about an aspect that does not get enough attention, because it is often reduced to simplifications. I refer to the corporate structural process of personnel management companies, service companies and managed services companies. Many of these services are now provided through corporate entities. In this way, a company, for tax purposes, cannot be an employee. I refer to many of the higher-tech enterprises. The other thing also not often talked about-----