Ohio Admin. Code 4141-5-03

Current through all regulations passed and filed through October 28, 2024

Section 4141-5-03 - Family relationships

For the purposes of division (B)(3)(f) of section 4141.01 of the Revised Code:

(A) The services performed by an individual for a partnership will be excluded only if the relationship of each partner to the individual meets the requirements of division (B)(3)(f) of section 4141.01 of the Revised Code.

(B) The services performed by an individual for a corporation cannot be excluded under division (B)(3)(f) of section 4141.01 of the Revised Code, even if the corporation is family owned.

(C) For the purposes of the requirements of division (B)(3)(f) of section 4141.01 of the Revised Code, child includes naturally born, adopted, step and foster children.

Ohio Admin. Code 4141-5-03

Effective: 4/7/2023
Five Year Review (FYR) Dates: 1/13/2023 and 04/07/2028
Promulgated Under: 119.03
Statutory Authority: 4141.13(a)
Rule Amplifies: 4141.01(B)(3)(f)
Prior Effective Dates: 01/01/1974, 07/03/1986, 12/28/2017