Brokers who maintain carefully independent subcontracts and comply with the terms of the agreement may reduce their risk that the IRS, the Texas Labor Force Board, or other government agencies claim that the employer-worker-law relationship applies. While a written independent contract contract and a statement of agreement are not legally required to establish and maintain an independent contractor relationship, it is a good idea for brokers to use both. Registrations containing the agreement of the independent contractor and annual declarations would provide convincing evidence of the nature of the relationship between the parties. A broker may require sellers to be members of the REALTORS® association, as this indicates to the broker the commitment of commercial agents in the real estate profession and for high ethical standards of practice. REALTOR® membership is a criterion that a broker may voluntarily require from independent contractors. The payment of contributions belonging to the realtor® association is simply a cost to obtain the “registration information” necessary to be associated with a broker who considers this criterion important. Employers have a considerable level of control over their employees and can control when, how and where employees perform their duties and responsibilities. Employers often provide their employees with the necessary “craft tools”. On the other hand, an independent contractor is usually able to determine when, how and where to perform its work and is responsible for all tools or equipment necessary for the provision of the services. TAR 2301 Independent Contractor Agreement for Sales Associate is designed as an association agreement when the agent is an independent contractor with the brokerage distribution partner. . . .