The National Labor Relations Board (NLRB) recently issued a board decision in SuperShuttle DFW, Inc., stating a return to the common law “entrepreneurial opportunity” analysis for independent contractors and rejecting the previous FedEx Home Delivery “economic realities” test. The common law analysis looks at a variety of factors, with no one factor being decisive: (1) extent of control, (2) engagement in a distinct occupation or business, (3) whether the work in is usually done with or without supervision from the employer, (4) skill required, (5) who supplies the tools and place of work, (6) length of time employed, (7) payment by time or by job, (8) whether the work is part of the regular business of the employer, (9) whether there is a “master and servant” relationship, and (10) whether the worker is or is not in business.