16. The articles titled "FedEx to pay $26.8M to settle California contractor case" deals with situations in which drivers are classified as independent contractors rather than employees. If the drivers are employees, what would the employer be responsible for paying?

a. Social Security taxes

b. Unemployment tax

c. Workers' Compensation

d. All of these

e. None of these

\fGISMA Lecturer Agreement AGREEMENT TO RENDER FREELANCE TEACHING SERVICES The parties hereto, namely: 1) GISMA Business School GmbH, Feodor-Lynen-Str. 27, 30625 Hannover, Germany, hereinafter referred to as GISMA, and 2) Dr. Cliff Fisher, hereinafter referred to as the Lecturer, HEREBY STATE that they have agreed to the following: Article 1 : -. . The Lecturer will render, when required in a timely fashion, incidental teaching services, including:- preparation for the ferm; . . provision of syllabus and course materials; delivery of the teaching blocks on the specified dates, program and location setting of examination questions and assessments marking of assessments; and provision of feedback on student performance, specifically on assessments and exams on the subject of Business Law and Ethics for the program Q Young Professional MBA at GISMA in Hannover, Germany. o Program Year: 2010 - 2011 Timeframe: Term 4.2 from May 09 until July 02, 2011 Class Dates: May 20/21, June 03/04, June 17/18 a Number of Classes: 12 lectures a 1,5 hours All time frames and times would be deemed to be fixed and binding from the point of time at which the same is expressly confirmed on the part of GISMA. The Lecturer may substitute or bring in additional lecturers or guest speakers but not without the prior consent of GISMA.Article 2 1) For performing the aforementioned teaching services, the Lecturer shall receive from GISMA a fee of 11.000 Euros. This fee is free from VAT according to $ 4 Nr. 21 a) bb) UStG. 2) GISMA shall arrange for accommodation in one of GISMA's professors apartments (food is not included). The costs are covered by GISMA in addition to the fees under 1). 3) The Lecturer's necessary travel expenses shall be reimbursed, to include air fares (economy class), train (2" class) and bus fares. For the time of her stay the lecturer will be offered to use one of GISMA's company cars. 4) If applicable the above mentioned amounts should by considered inclusive of VAT. 5) The Lecturer releases GISMA from any (fiscal) claim by German (fiscal) authorities (e.g. wage tax and social security contributions). The Lecturer will reimburse GISMA on first request with respect to any future payments GISMA has to make to German authorities regarding any (fiscal) claims. GISMA is permitted to change remuneration and payment structure as a result of fiscal rules and legislation. 6) Upon the conclusion of the course, the Lecturer shall be obliged to present GISMA with an invoice for services rendered. This invoice shall contain the original invoices from all costs incurred, for which the Lecturer wishes to claim reimbursement. The invoices shall be made payable within 15 days from the date of the invoice. . 7) In the case that the lecturer teaches in GISMA's fulltime MBA at the same time points 2) and 3) are.' already covered. Article 3 1) The Lecturer retains the intellectual property rights to the teaching materials provided by him. However GISMA retains the right to duplicate and distribuis this material as required. The Lecturer warrants that, where copyrights are not owned by him, appropriate permission has been secured for the use of all material submitted to GISMA. 2) The Lecturer has the exclusive authority to develop and prepare the course content within the academic course descriptor (typically a syllabus) provided by GISMA.Article 4 1) GISMA agrees to provide adequate teaching accommodation and equipment and sufficient copies for students of teaching materials, which have been supplied by the Lecturer, in accordance to the "Lecturer Handbook". 2) The Lecturer recognises that GISMA requires high quality and consistent teaching materials, which conform to standards and forms of presentation set by GISMA and agrees to adhere to these standards. 3) The Lecturer is obliged to prepare all of his course documentation with GISMA's corporate identity logo. 4) The Lecturer agrees to provide GISMA with suitable master copies of the course syllabus and other material in accordance to the "Lecturer Handbook". Article 5 1) If the Lecturer is prevented from personally rendering the teaching services because of illness or . . any other reason as described under Article 1, he shall notify GISMA of this at least 30 days prior to the agreed lecture dates or, in emergency, as soon as possible. In such an event, the Lecturer shall not be entitled to claim any remuneration from GISMA. Article 6 1) The contractual relationship between GISMA and the Lecturer shall automatically come to an end upon conclusion of the course and provision of feedback on student performance, specifically. on assessments and exams. Article 7 1) This agreement should be read in conjunction with the relevant sections of the Lecturer Handbook referred to herein. This Agreement is governed by German law, the court of Hannover shall have jurisdiction to hear all disputes arising from the agreement and it is in force for the academic year, term January 2011 to December 2012. 3This Agreement was drawn up in duplicate AS WITNESS the hands of the parties hereto, SIGNED by the above-named GISMA Business School Date.................. Dr. Annegret Zurawski Academic Director The Lecturer 4