Rhodes Hieronymus obtained summary judgment for a client on the basis the client was not plaintiffs’ employer, even though it provided them with their tax returns and COBRA benefits for after purchasing the business of their previous employer. The Court agreed with our position that these items were provided in accordance with the terms of the buy-sell agreement and not as a result of any employment relationship between the plaintiffs and our client. Thus, the Court granted summary judgment on plaintiffs’ discrimination claims, holding the plaintiffs were unable to present any evidence that our client exerted control over the plaintiffs’ day-to-day employment.