Rebecca S. Trenner
Ms. Trenner’s practice primarily centers around state and federal employment and unemployment tax controversies with a particular focus on defending the classification of transportation equipment owner-operators as independent contractors.
Becky Trenner regularly defends motor carrier clients in disputes involving state agency efforts to reclassify independent contractor owner-operators as employees for unemployment benefit compensation and taxation purposes. She also assists in handling federal and state employment tax inquiries involving independent contractor reclassification. Additionally, Ms. Trenner represents clients in state unemployment tax rate manipulation (i.e. SUTA dumping) investigations and appeals. She has also defended motor carrier clients in state agency attempts to reclassify independent contractor owner-operators as employees for workers’ compensation purposes.
On The Road
- Legal Issues Impacting Transportation Operations and Employee Rights
Nov 8, 2017, Rebecca S. Trenner, Women in Trucking's Annual Accelerate Conference - Kansas City, MO
- Independent Contractor Challenges
Jul 14, 2016, Rebecca S. Trenner, Scopelitis Webinar Series
- Transportation Brief: Spotlight on Investigations and AuditsWhile the transportation industry is largely deregulated, a surprising number of federal, state, and local government agencies write and administer a long—and growing—list of rules affecting transportation providers. These agencies regularly inspect for noncompliance, and they have the power to assess civil penalties for violations, place assets “out of service,” or worse. When the inspectors come calling, it is important to be prepared.
- Law Alert: Motor Carriers Should Continue Objecting to IC Unemployment Claims Under the CARES ActPursuant to Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) enacted March 27, 2020, individuals not otherwise eligible to receive any state unemployment compensation benefits or extended federal benefits, including self-employed persons and independent contractors (ICs), may qualify for Pandemic Unemployment Assistance (PUA) funded by the federal government. Read more about what this means for the transportation industry.
- Transportation Brief: Spotlight on Taxation Practice - Federal Employment Tax IC Classification PortfolioFederal employment tax audits remain an active battlefront for transportation companies that engage independent contractors. The ripple effects of such audits may be significant, particularly given the IRS’s information-sharing initiative with the U.S. DOL and state unemployment tax agencies.
- Law Alert: Unemployment Tax IC Status Decision Q.D.-A., Inc. v. Indiana Dept. of Workforce DevelopmentThe Indiana Supreme Court issued a unanimous opinion in Q.D.-A., Inc. v. Indiana Department of Workforce Development. Read insight from Scopelitis attorneys.
- Law Alert: NJ Unemployment Tax Owner-Operator Exemption GuttedRead Scopelitis' take on the New Jersey Department of Labor and Workforce Development notice that it had adopted substantial changes to the regulations interpreting what constitutes necessary evidence under New Jersey’s unemployment tax independent contractor exemptions applicable to a wide range of industries -NJ Stat. Ann. S 43:21-19(i)(7).
- Transportation Brief: My Driver Filed an Unemployment Claim Where? Jurisdiction as a Defense to State Unemployment Claims and Worker Misclassification ChallengesDetermining where to report unemployment tax is not only important for employee fleets, but it is also an important potential tool for defending state unemployment tax worker misclassification challenges. Read more here.
- Transportation Brief: Spotlight on Unemployment Tax PracticeState unemployment tax remains one of many misclassification battlefronts for motor carriers and other transportation companies utilizing equipment or services provided by independent contractors (IC). Members of Scopelitis' Unemployment Tax team offers a unique set of experiences and thought leadership regarding these matters. Read more here.