A Memorandum to a supervisor about a new client has to be written.

Facts: The company is an online education organization founded in the state of Delaware. The client wants to change his company from a nonprofit to a profit corporation and retain most of the ownership since he is really the owner. He wants to make legal contracts to the instructors to make them independent instead of being employees of the company.

1. Determine what form of business should be best for the client.
2. What are the key elements for the agreement with their instructor contracts.

To sum up: The most appropriate form of business organization to meet the client's need and the requirements for an agent to be deemed an independent contractor and not an employee.