increase in temporary employment staffing, and in the use of independent contractors, returning retirees, freelancers, and consultants. A group commonly referred to today as the contingent workforce.

While many companies addressed the need to recruit and place workers for this growing workforce, no one was responding to the ever-increasing need to manage the overall process. For large corporations, the contingent workforce was quickly becoming one of the most critical and costly elements of their operation. An element that would increasingly present challenges from a management, tax, and benefit liability perspective.