Code of Maryland Regulations
Title 31 - MARYLAND INSURANCE ADMINISTRATION
Subtitle 09 - LIFE INSURANCE AND ANNUITIES
Chapter 31.09.08 - Group Annuity Contracts
Section 31.09.08.05 - Employees
Current through Register Vol. 51, No. 6, March 22, 2024
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.
