R994-205-102. Exempt Family Service

(1) Certain family service is exempt from coverage under the Act based upon the type of employing entity. (2) Sole proprietorship exempt family service includes the following relationships: (a) a worker employed by a spouse; (b) a parent employed by a child; (c) a stepparent employed by a stepchild; and (d) a child, adopted child, stepchild, or foster child living with a foster parent, who is under the age of 21 employed by a parent regardless of the child's marital status. (3) Partnership family service is exempt from coverage if the worker has an exempt family relationship to all partners. Exempt family relationships are the same relationships as for sole proprietorships in Subsection (2) of this section. However, it is not necessary for the same relationship to exist between the worker and each partner. (4) There are no exempt family relationships in corporations, limited liability companies, or other entity types not discussed in this section.