Current through P.L. 171-2024
Section 22-4-6.5-13 - Client transfers between PEOs; client use of payments in lieu of contributions(a) A client that transfers between PEOs is not subject to IC 22-4-10-6 and IC 22-4-11.5 whenever:(1) the PEOs are not commonly owned, managed, or controlled; and(2) both PEOs have elected to use the PEO level reporting method.(b) The client of a PEO that has elected to use the client level reporting method may elect to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32) whenever: (1) the client is otherwise eligible to make the election; and(2) the requirements of IC 22-4-10-1 are met.Added by P.L. 33-2013, SEC. 1, eff. 7/1/2013.