646 IAC 5-2-12 Eligibility for separate employer account

Sec. 12. (a) For purposes of IC 22-4-10-4, any employing unit that is wholly or partially owned by another employing unit will not be eligible for a separate experience account if: (1) the employing units are so closely related that it would be appropriate to disregard the corporate structure under Indiana law; or (2) one (1) of the employing units has failed to assume all of the requisite employment responsibilities necessary to provide its employees with employment. (b) Employing units not eligible for separate accounts are responsible for ensuring that their wages are reported under a single account.