The updated memorandum still talks about the control issue of having an employer-employee relationship. If you can't demonstrate that you can be fired (amongst

The updated memorandum still talks about the control issue of having an employer-employee relationship. If you can't demonstrate that you can be fired (amongst other things), it doesn't pass the employer-employee relationship. You can be the sole stockholder, but you still need an entity within the company that has control over you - the example they give is a Board of Directors.