IC 22-4-9
    Chapter 9. Period, Election, and Termination of Employer'sCoverage

IC 22-4-9-1
Duration of period
    Sec. 1. Any employing unit which is or becomes an employersubject to this article within any calendar year shall be subject to thisarticle during the whole of such calendar year, except as is otherwiseprovided in section 3 of this chapter.
(Formerly: Acts 1947, c.208, s.901; Acts 1951, c.295, s.5.) Asamended by P.L.144-1986, SEC.97.

IC 22-4-9-2
Application for termination of coverage
    Sec. 2. Except as otherwise provided in sections 4 and 5 of thischapter, IC 22-4-7-2(f), and IC 22-4-11.5, an employing unit shallcease to be an employer subject to this article only as of January 1 ofany calendar year, if it files with the commissioner, prior to January31 of such year, a written application for termination of coverage,and the commissioner finds that the employment experience of theemployer within the preceding calendar year was not sufficient toqualify an employing unit as an employer under IC 22-4-7-1 andIC 22-4-7-2.
(Formerly: Acts 1947, c.208, s.902; Acts 1951, c.295, s.6.) Asamended by Acts 1977, P.L.262, SEC.15; P.L.18-1987, SEC.30;P.L.21-1995, SEC.68; P.L.98-2005, SEC.3.

IC 22-4-9-3
Successor employers; period of coverage
    Sec. 3. (a) This section is subject to the provisions ofIC 22-4-11.5.
    (b) Any employer subject to this article as successor to anemployer pursuant to the provisions of IC 22-4-7-2(a) orIC 22-4-7-2(b) shall cease to be an employer at the end of the year inwhich the acquisition occurs only if the department finds that withinsuch calendar year the employment experience of the predecessorprior to the date of disposition combined with the employmentexperience of the successor subsequent to the date of acquisitionwould not be sufficient to qualify the successor employer as anemployer under the provisions of IC 22-4-7-1. No such successoremployer may cease to be an employer subject to this article at theend of the first year of the current period of coverage of thepredecessor employer. If all of the resources and liabilities of theexperience account of an employer are assumed by another inaccordance with the provisions of IC 22-4-10-6 or IC 22-4-10-7, suchemployer's status as employer and under this article is herebyterminated unless and until such employer subsequently qualifiesunder the provisions of IC 22-4-7-1 or IC 22-4-7-2 or elects tobecome an employer under sections 4 or 5 of this chapter.    (c) If no application for termination, as herein provided, is filedby an employer and four (4) full calendar years have elapsed sinceany contributions have become payable from such employer, thenand in such cases the department may terminate such employer'sexperience account.
(Formerly: Acts 1947, c.208, s.903; Acts 1951, c.295, s.7; Acts 1957,c.299, s.14; Acts 1971, P.L.355, SEC.16.) As amended byP.L.98-2005, SEC.4; P.L.108-2006, SEC.8.

IC 22-4-9-4
Election of coverage for two years
    Sec. 4. Any employing unit not otherwise subject to this articlewhich files with the department its written election to become anemployer subject to this article for not less than two (2) calendaryears shall, with the written approval of such election by thedepartment, become an employer subject to this article to the sameextent as all other employers as of the date stated in such approval.However, the voluntary election of any such employer shall becomeinoperative if such employing unit becomes an employer by reasonof IC 22-4-7-1.
(Formerly: Acts 1947, c.208, s.904.) As amended by P.L.144-1986,SEC.98; P.L.108-2006, SEC.9.

IC 22-4-9-5
Services specifically excluded; election of coverage for two years
    Sec. 5. An employing unit for which services, as specificallyexcluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may filewith the commissioner its written election to consider all suchservices for such employing unit in one (1) or more distinctestablishments, as employment for all purposes of this article for notless than two (2) calendar years. Upon written approval of suchelection by the commissioner, such services shall be deemed toconstitute employment subject to this article as of the date stated insuch approval and shall cease to be deemed employment subjecthereto as of January 1 of any calendar year subsequent to such two(2) calendar years only if prior to January 31 it has filed with thecommissioner a written notice to that effect.
(Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17.) Asamended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31;P.L.21-1995, SEC.69; P.L.98-2005, SEC.5.

IC 22-4-9-6
Rights of employees; claims; informational material; display
    Sec. 6. Every employer subject to this article or who has ceasedto be subject to this article pursuant to section 2 of this chapter shallpost and maintain printed notices thereof on its premises of suchdesign, in such numbers, and at such places as the board maydetermine to be necessary to give such notice to persons in its serviceand may furnish for such purposes. Such employer shall also causeto be distributed to employees any booklets, pamphlets, leaflets, or

other literature or materials supplied and furnished to such employerby the department and which contain instructions to employees onthe filing of claims or which relate to the rights of employees underthis article and are deemed by the board to promote the proper andefficient administration of this article.
(Formerly: Acts 1947, c.208, s.906; Acts 1955, c.317, s.3.) Asamended by P.L.144-1986, SEC.99; P.L.18-1987, SEC.32.