With community property no longer nullifying the exception to spousal attribution, the following question has come up:
If an individual is an independent contactor and provides services(not management) to spouse's business 1 day per week and also provides same services to other businesses, would the spousal exception still apply?
The no participation clause states: the individual is not a director or employee, and does not participate in the management, of that business. Taken literally, none of those things are true.
Is there more to "participation" than director/employee/management?
