Compensation of Executor/Administrator as Self-Employment Income « Jostock & Jostock, P.C.

NET EARNINGS FROM SELF-EMPLOYMENT.–The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle [subtitle A] which are attributable to such trade or business, * * *.

Types of Restrictive Covenants in Employment Contracts

Generally, there are three types of restrictive covenants that are used in employment contracts, namely, noncompete, nonsolicitation and nondisclosure provisions.