Indiana Code § 34-26-6-4

"Employer"
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Sec. 4. As used in this chapter, "employer" means: (1) an individual; (2) a partnership; (3) an association; (4) a limited liability company; (5) a corporation; (6) a business trust; (7) the state; (8) a governmental agency; or (9) a political subdivision; that has at least two (2) employees during any work week.

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