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