125 Service Recipient

125 Service Recipient. Means the person for whom the services resulting in the rights to compensation were performed, and with respect to whom the legally binding right to compensation arises, and all persons with whom such person would be considered a single employer under Section 414(b) of the Code (employees of a controlled group of corporations), and all persons with whom such person would be considered a single employer under Section 414(c) of the Code (employees of partnerships, proprietorships, etc. or other... entities under common control). View More