0078 9899 67
0078 9899 67 (May 30, 2024) – Although the claimant’s son employed him through a business that registered as an LLC, the IRS authorized the business to file its taxes as an S-corporation retroactively to the beginning of the claimant’s base period. Thus, the claimant worked for a corporation and not his son. His base period wages are not exempt pursuant to G.L. c. 151A, § 6(d), and they may be counted for purposes of his monetary eligibility for an unemployment claim.
0031 2640 76
0031 2640 76 (Oct. 22, 2021) – The employer, a community education center, was founded by an order of Catholic nuns. However, the employer’s leadership was not affiliated with the order and its bylaws precluded the order from exercising any supervisory authority over the center’s operations. Additionally, the employer had received the vast majority of its funding from government grants for the past six years. As the employer was not controlled or funded by a religious organization, the claimant’s services to the employer were not exempt from coverage under G.L. c. 151A, § 6(r).
0047 0138 47
0047 0138 47 (Oct. 22, 2021) – The claimant’s internship with the employer was part of a university co-op program. He was not entitled to benefits when that internship ended, because the services were exempt under G.L. c. 151A, § 6(k).
0015 1081 68
0015 1081 68 (Aug. 26, 2016) – On-call, part-time, municipal snowplow driver’s services were not exempt under G.L. c. 151A, § 6A(5), because he was routinely called in to handle the demands of heavy snowfall.
0012 1800 09
0012 1800 09 (Mar. 4, 2016) – Absent evidence that his former LLC employer filed an IRS Form 8832 electing to be treated as a corporation, the claimant is deemed to have been employed by a partnership. Because the partners were the claimant’s sons, his services were exempt under G.L. c. 151A, § 6(d). The claimant did not have sufficient qualifying wages in the base period to be monetarily eligible under G.L. c. 151A, § 24(a).