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    #16
    I found this court case through google:



    Alot is explained about the 1402(k) and State Farm decision. It looks like the State Farm was a totally different setup. At the end of the court case:

    "In the present case, the payments received by petitioner
    after the termination of his employment as an independent
    insurance agent with Conseco were renewal commission payments.
    The legislative history of section 1402(k), the case history,
    previously discussed, and the facts of the present case show that
    the renewal commission payments are “tied to the quantity [and]
    quality of the taxpayer’s prior labor” and that these commission
    payments derive from the “carrying on” of petitioner’s business
    as an independent insurance agent with Conseco. Therefore, the
    renewal commission payments in the present case are not exempted
    from self-employment tax pursuant to section 1402(k)."

    It appears from my reading of this court case that if it is renewal payments from prior work it is still SE taxed. Now there might be another court case also.

    Here is a little info on the Baker Case:

    It is towards the bottom of the page.

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