Regulation .05 Employees.

If the employer is an individual proprietor or partnership, the proprietor or the partner;

If the employer is a corporation, the directors of the corporation;

If the business of the employer and any affiliated corporations, proprietorships, or partnerships is under common control, the employees of one or more affiliated corporations, proprietorships, or partnerships;

Independent contractors under contract to the employer and employees of the independent contractor;

Retired and terminated employees; and

Employees of a trustee under a trust referred to in Regulation .04B(12) of this chapter if their principal duties are connected with the trusteeship.