General partners in a general partnership or a limited partnership are not in the employment of the partnership. Such general partners shall not be considered in determining the total number of individuals in the employment of a firm. Wages received by the general partners do not constitute remuneration under Chapter 4141. of the Revised Code.

Effective: 3/28/2019

Five Year Review (FYR) Dates: 1/8/2019 and 03/28/2024

Certification: CERTIFIED ELECTRONICALLY

Date: 03/15/2019

Promulgated Under: 119.03

Statutory Authority: 4141.13

Rule Amplifies: 4141.01, 4141.13

Prior Effective Dates: 10/01/1941, 07/03/1986, 12/30/1991, 01/01/2003, 08/14/2008