Extract to table

It simply means that the arrangement is not immunized from scrutiny and must be evaluated on its facts and circumstances under the statute, including application of the "one purpose" test

The safe harbor requires that the employment relationship satisfy applicable tax and labor law standards and that the employee's compensation satisfy three conditions: (i) the compensation must be paid for services actually rendered; (ii) the compensation must be consistent with fair market value in arms-length transactions; and (iii) the compensation must not be determined in a manner that takes into account the volume or value of referrals by the referring party

952(d) Because independent contractor and medical director arrangements do not qualify for the employment safe harbor (which is limited to bona fide employer-employee relationships under applicable tax and labor law standards), these arrangements must be analyzed under the personal services and management contracts safe harbor, which imposes more rigorous requirements

The arrangement must be set out in a written agreement signed by the parties; 2

The agreement must specify the services to be provided by the contractor; 3

If the agreement provides for services on a periodic, sporadic, or part-time basis, the agreement must specify exactly the schedule of such intervals, their precise length, and the exact charge for such intervals; 4