Answer the following question and give a broad explanation:

1. What are the tax rules that determine if an independent contractor is an employee? Why would a business want to have independent contractors and not employees for tax purposes? Find a tax case that references an employer being forced to reclassify independent contractors as employees.

 2. What is the difference between a defined benefit and a defined-contribution plan? Are they both treated the same way for tax purposes? What IRC sections reference these plans?