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This excerpt taken from the SMG 8-K filed Feb 2, 2005. Employee. Any person
who, on an applicable Entry Date, is a common law employee of
any Employer. A worker who is classified as other than a common
law employee but who is subsequently reclassified as a common
law employee of an Employer for any reason and on any basis will
be treated as a common law employee from the first Entry Date
that begins after the date of that determination and will not
retroactively be reclassified as an Employee for any purpose of
this Plan.
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