Louisiana Employment Security Law defined
"unemployment" for purposes of collecting unemployment
compensation benefits, itemizing a number of familial relationships
to a principal or controlling stockholder or principal officer of a
corporation, partnership, or proprietorship that would preclude an
individual from being considered unemployed for the purpose of
collecting unemployment benefits without first providing the Office
of Unemployment Insurance Administration with the required evidence
to establish proof and justification for such unemployment. Act No.
675, effective on August 1, 2012, maintains the Administrator's
power to prescribe by regulation what constitutes proof of
unemployment, but provides that the Administrator cannot demand
proof of dissolution of an entire enterprise in order for an
individual who fits the familial criteria in present law to be
deemed unemployed.
Act No. 675 further provides that an individual who bears a
relationship of spouse, mother or mother-in-law, father or
father-in-law, son or stepson or son-in-law, daughter or
stepdaughter or daughter-in-law, brother or brother-in-law, sister
or sister-in-law, to a principal or controlling stockholder or a
principal officer of a corporation, partnership, or proprietorship,
or is him or herself a principal or controlling stockholder or a
principal officer of a corporation, partnership, or proprietorship,
who has for the first four of the last five quarters been listed as
an employee and for whom unemployment insurance coverage premiums
have been paid for that same period of time and, who, in addition,
is no longer eligible to receive any remuneration or dividends from
the enterprise for whom he or she previously worked, will be
conside
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red to meet the criteria for unemployment.