Delaware Code
Subchapter I. General Provisions
§ 2308. Applicability — Executive officers; sole proprietors and partners.

(a) Executive officers of covered employers are included within this chapter; provided, however, that as many as 8 officers who are stockholders of a corporation or as many as 4 individuals who are members of a limited liability company may be exempted from this chapter if the corporation and the exempted corporate officers or the limited liability company and the exempted members agree in writing to such an exemption. Anyone or all of the officers who are stockholders of a corporation or anyone or all members of the limited liability company who elect an exemption shall for the purposes of § 2306 of this title be considered employees.
(b) Sole proprietors and partners are not included within this chapter, but such sole proprietor or partner may elect coverage in accordance with § 2306 of this title.
(c) Members of the immediate family of a sole proprietor or partner are included within this chapter; provided, however, that any such person may be exempted from this chapter if that person agrees in writing to such an exemption.

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