Definitions.
In this subsection: 1.
(1)#
“Claimant” means an individual who files a claim under this subsection and who is a sole proprietor and an employer and contributes to an employee’s college savings account under par. (b). or who is a partner of a partnership, member of a limited liability company, or shareholder of a tax-option corporation that is an employer and that contributes to an employee’s college savings account under par. (b).
(1m)#
“College savings account” means a college savings account, as described in s. 224.50.
(2)#
“Employee” has the meaning given in s. 71.63 (2).
(3)#
“Employer” means a person for whom an individual performs or performed any service as an employee of that person and who is required to furnish a W-2 form to the employee for federal income tax purposes.