Indiana Code Title 22. Labor and Safety § 22-4-6-3

(1) The corporations are members of a “controlled group of corporations”, as defined in Section 1563 of the Internal Revenue Code 1 (generally parent-subsidiary or brother-sister controlled groups), or would be members if Section 1563(a)(4) and 1563(b) of the Internal Revenue Code did not apply and if the phrase “more than fifty percent (50%)” were substituted for the phrase “at least eighty percent (80%)” wherever it appears in Section 1563(a) of the Internal Revenue Code.

(2) In the case of an entity that does not issue stock, either fifty percent (50%) or more of the members of one (1) entity's board of directors (or other governing body) are members of the other entity's board of directors (or other governing body), or the holders of fifty percent (50%) or more of the voting power to select these members are concurrently the holders of fifty percent (50%) or more of that power with respect to the other entity.

(3) Fifty percent (50%) or more of one (1) entity's officers are concurrently officers of the other entity.

(4) Thirty percent (30%) or more of one (1) entity's employees are concurrently employees of the other entity.

(5) The entities are part of an affiliated group, as defined in Section 1504 of the Internal Revenue Code, except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%).