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.As added by P.L.33-2013, SEC.1.
Indiana Legal Code