(1) Such a site must provide substantial visual privacy (e.g., a toilet stall with a partial - length door) and meet all other applicable requirements of this section. (transportation.gov)
The proceeds from the key person insurance policy are taxable IF they constitute INCOME to the business unless the Notice and Consent requirements of Section 101 (j)(4) of the IRS Code (IRC). (insuranceandestates.com)
They are not required to also complete the training requirements of this section in order to act as BATs. (transportation.gov)