between employer and employee—including that between the partnership and its associates. The judgmental and sensitive decisions that must be made among the partners embrace a wide range of subjects, the essence of the law partnership is the common conduct of a shared enterprise. The relationship among law partners contemplates that decisions important to the partnership normally will be made by common agreement. Id. (Justice Powell, concurring). 8 . As Hull asserts in his brief, there are other federal court cases which have equated "partner” or a comparable position with "employee.” Not only can these cases be distinguished on a factual basis, but we believe that the analysis in Wheeler provides the most persuasive reasoning. See Simpson v. Ernst & Young, 100 F.3d 436 (6th Cir.1996) (<HOLDING>); Equal Employment Opportunity Commission v.
holding that pharmaceutical benefit management companies are generally not erisa fiduciaries because they lack discretionary authority or control in the management of the plan but rather engage in ministerial duties holding that the puc does not have the authority to regulate or control the management decisions of a utility absent a finding that the management decision would adversely affect the public holding that the age discrimination in employment act was not preempted by the nlra holding that claims arising under the age discrimination in employment act may be subject to arbitration holding that a partner in and accounting firm who brought an action under the age discrimination in employment act adea and the employee retirement income security act erisa was considered an employee because he was subject to the control of a management committee which acted in secrecy and had no bona fide ownership interest fiduciary relationship voting right or management control