053-17 Wyo. Code R. § 17-1
Pursuant to the provisions of 27-3-502 of the Wyoming Employment Security Law, either (A) two or more employing units (single or multiple), having elected the reimbursable method of financing benefit costs and who, as a result of a status determination, have been declared subject to the State unemployment insurance law and have not been subsequently inactivated or declared no longer subject as a result of a termination, or (B) two or more employers having elected the reimbursable method of financing benefit costs and who, as a result of a status determination, have been declared subject to the State unemployment insurance law and have not been subsequently inactivated or declared no longer subject as a result of a termination, shall hereinafter be referred to as an "Employer Group" and may enter into an agreement with the Division to establish a "Group Account".
053-17 Wyo. Code R. § 17-1