receive any agent handsome and or credible service under the section and there after exception violence with or enters into a personal services contract with an employer under this article thereby forfeit their agent hand ability of the board to determine whether or not mr prison is an employee is irrelevant to this person because no such determination is being made so then you probably say oh ok well thought they still have another vote in the chamber of personal services clinic that determination either in fact in their response in the time of my work or volume one c one thirty three they state no determination was made that this was a personal services contract so at this point and as you might imagine during the administrat i didn't find that in the statute or where i'm so then how do they grow naturally they make this conclusion and this is well under the facts of this appeal mr president violated the provisions of section seven one four one these letters themselves some why they can come back at a later date as they did some folks years later after the company's been designed the second you know i'd be taking a second look at that we think it was a scam so you might and should be applied in this case we're saying one forty one just serves the specific provision not being general grant of powers in section two hundred plus it is well known that the delegation of forty five state legislature corporation where joe prays and didn't have to do anything literally he could have hired someone else he could have died on the job there was nothing in the contract requiring him personally to do it the corporation was for that yes they have a remedy if you hear it's over there are several reasons for that first of all how one heck are they going to apply this newfound rule which time they don't have the authority to do they have placed upon themselves this authority to say you know what even though you're not one of those two categories we have this inherent power to go beyond that an employee who previously worked for just a municipal entity they then were hired by the juvenile detention center under juvenile justice lives most of you are pretty well the first with and she was supposed to be in essence working as a green but what happened is the county of furia actually gave her her paycheck they gave her w two and the end point entity made the determination as to whether she was an employee or person services contract so therefore the amur have concluded that's right you lose people when you ingenious ways that is there all the families to be concerned about oh heck yeah there's a big loophole that someone could walk there and they could if they wanted to i think with the law as it is today purposely create a back of a single annuity after they take all the money away administrative regulation which didn't even bring me to the most troubling aspect i'm sorry you've taken the life and that is piercing the corporate veil there's a scene in the visitor bo where the great guys behind the curtain flashing levers and hollering out loudly into the machine and then he says ignore the man behind the curtain well the argument appears in the corporate veil of his analogous to that they keep saying we're not peers in the frankly this corporation this consulting corporation had the same outfit that they couldn't retain on the open market and in fact even as we sit here today and this brings us to the dissolution told that really disturbs me on this case so we did no other work outside so we provided a representative sample of people who he did work for and the i m f says oh look we get four thousand with the business but the other people that's not really good business with anybody else well two things number one you can say give us everything you've ever done for anyone else you ask for proof that we that this corporation did work for the people and we provided it to you if you want more you must keep in mind that seven hundred forty one she is part of a whole larger section dealing with early retirement talks about why why it was an acted what you have to do to pass an early retirement resolution and the family and says an you're going to forfeit your and handsome and sit you get under this section you know you've retired with age and handsomest and credible service enhanced and therefore you retire at a higher rate but if you decide to go back to work says employment with a financial incentive or as a cost saving measure for municipalities who were struggling financially the intent behind it was for higher paid employees like mr grayson was a superintendent of the electrical current it allows them to purchase service time and age time if he wasn't fifty five and wasn't old enough to retire he could purchase some years which would enable him to retire and what happens then is his retirement pension would go up in this case it went up at least ten percent a month about be that the forfeiture provision has to be strictly construed in a porpoise with the statutory language of that section but the illinois supreme court and tell you and riverside you don't know what you can't look at this strictly you better look at the entire tough financial times to enable highly paid employees to retire at a higher rate of pension and not return to work it even says that in there that we recommend that you know you take five years before you return to work for a participating in this  your honor under the contract the ten year period that mr prison worked as a corporation in his old job with the city approved the total amount paid to him by the city or paid to the easy out his company was one a little over a million dollars over a ten year period during that same ten year period in pension payments he collected six hundred sixty thousand dollars in this case i am right the sa don't get any pension he worked he worked for me to spell it for all it's i want term employee he's entitled to his pension we're just saying you're not entitled to the yeah right and hence if he would retire the majority of the work with the city but not all but the father continued to work in the closely hope perforation and received benefits as well as salary from the closely go corporation with the same principle  work why even bother creating the corporation the sole purpose is to put him back to his old job as a full time employee for the city of peru when he could have simply just not retired a specific finding was we don't have to decide whether it's an employee statute doesn't say it's only statute says employment and it doesn't define that and it doesn't define personal services so what the  general assembly have met personal services contract means a contract with a corporation that calls for the services of a person maybe they don't mean we don't know because it's not defined so when 's a person the new a that's correct and in this case you can do what tense formed a corporation so that he could go back to work and that's the only reason he formed that corporation that's why you know within a fourteen day period mr praise and you know created a corporation a few days later there was a contract with the city a few days later he retired and then the very next day he's back to work so it's not like i don't stand when i do it right cause if you look at it you are real the real it's a real it's a genuine legal community there almost hands or does have person in respect to the law many i all like the amount of money that was going out that was it cost and we don't like to continue relationship so it smells bad it looks i think all three of us have already ask you one way or another if it's that big a hole doesn't the legislature need to do something  whatever i get these questions all the time and the way i typically answer those is if it's a legitimate corporation that functions outside of working with the entity that you just retire from and you know it existed before you major in intense clear under your eye that you are going to take those provisions you know the chances are it's probably ok i've always said this case is very mr presence attorney that say i talked to one of them so i talked to julie one of them says i talked to a guest and they said you know it's ok to go back as long as you're working for a corporation that's ok those letters were earlier on one of them i believe was right around the time that the corporation was created that there was another one in the interim and then the last one came about two thousand and two two thousand and three the company over those letters is as i said before we get calls all the time from people who are here retirement retirees and say tell me of is this ok we have an eight hundred number people call it all the time you talk to our eight hundred customer wraps customer reps give them answers does that mean they gave us all of the facts when they asked a question you know that's why now in my job and i'm relatively new at this i've only been at i am around for a year but what i've done when i get these questions is say i'm not going to give you an answer over the phone what what you want to do in writing and we'll respond to you so that we know what all the facts are because i think in this case that's exactly what happened although i have no evidence what was you know the questions that were asked what was provided i am right i think the employment with is not that's why in the final conclusions the i report stated we are not making a finding that anyone here is an employee so aside from the corporate your business becoming meaningless if this court is to find that there is no ability of iraq to interpret them there's also section seven two hundred section seven two hundred states and the plain language of that says that they can interpret article seven i report has the ability to interpret the provisions of this article if the general assembly when they enacted that general provision giving i m f authority intended that they did that i should not have the authority to interpret any forfeiture provisions for seven dash one forty one point one gene wouldn't they are set except seven one forty one gene you can interpret the provisions of this article except seven one forty one one  to last aren't you know don't be fooled by they're going to somehow the city with pain this time or i'm coming out short on the deal and you actually heard i am bereft consul say there's been no evidence presented to show whether the city came out ahead or be legislative created any limited  and i've been taught that when you think your way