# COMAR Title 31 — Maryland Insurance Administration

## Subtitle 09 — Life Insurance and Annuities

### Chapter 08 — Group Annuity Contracts

#### Regulation .05 Employees.

*COMAR 31.09.08.05*

In addition to those persons traditionally considered to be employees, employees may include:

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

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

C. 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;

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

E. Retired and terminated employees; and

F. 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.