An ERISA equitable lien by agreement attaches only to specifically identifiable funds held by the participant, not to general assets once the fund is dissipated.
employment
Employee/independent contractor characterisation is determined by the legal rights and obligations in the written contract, not the totality of the relationship.
HCA confirmed that employee/contractor distinction is determined by contractual terms alone, rejecting the multi-factorial totality-of-relationship test.
A casual employee's status is determined by the contractual terms at engagement; regularity of work pattern does not transform casual employment into permanent employment.
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