Indiana Code Title 23. Business and Other Associations § 23-1-43-3

(1) any corporation or organization of which the person is an officer or partner or is, directly or indirectly, the beneficial owner of ten percent (10%) or more of any class of voting shares;

(2) any trust or other estate in which the person has a substantial beneficial interest or as to which the person serves as trustee or in a similar fiduciary capacity;  and

(3) any relative or spouse of the person, or any relative of the spouse, who has the same home as the person.