Distribution of a share of the profits to a member of a limited liability company or partner in a limited liability partnership, shall be presumed to be paid as wages if:
A. The distribution exceeds the proportion of the total paid in capital investment of the limited liability company or limited liability partnership owned by the person receiving the distribution; orB. The distribution is made based upon the number of hours, days, weeks or months the individual performed services for the limited liability company or limited liability partnership; orC. The distribution is made primarily based upon services performed for the limited liability company or limited liability partnership.220 Neb. Admin. Code, ch. 16, § 004