In the public sector, an individual who volunteers to perform services for a public agency is not an employee if the individual receives no compensation or is paid expenses, reasonable benefits or a nominal fee.

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The British Medical Association favours a system of no fault compensation under which damages can be paid to a patient without a doctor being blamed.

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While large distributions coupled with a small salary may increase the likelihood of IRS scrutiny, there is no requirement that all profits be paid out as compensation.

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For doctors and hospitals, the shift of Medicare to private insurance would mean that they will be paid market rates for their services, and their compensation would no longer be a political football for demagogues.

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For example, compensation paid to an employee working in California is taxable there even if the worker is no longer a resident when paid.

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