LAC 40:IV.363. Proof of Unemployment by a Principal Officer or Controlling Stockholder, or Relative thereof, of a Corporation, Partnership or Proprietorship

A. For the purpose of R.S. 23:1472(19) an individual who was the principal officer or controlling stockholder of a corporation, partnership or proprietorship or related to him in any degree as set forth in Paragraph (a) thereof, shall be deemed to be "unemployed" if: 1. the corporation, partnership or proprietorship does not appear as an employer in the individual's base period; and 2. he otherwise meets the definition of "unemployed." B. If the corporation, partnership or proprietorship does not appear in the individual's base period as an employer, he shall be deemed to be unemployed if: 1. the employing unit is no longer in business or acts beyond the control of the controlling stockholder or principal officer occurred to such an extent to fully justify the individual's inability to perform services judged on the same basis as any employer under similar conditions; and 2. the individual otherwise meets the definition of "unemployed." C. Principal Officer―the president, vice president, secretary or treasurer so designated by the corporation.