California workers comp, Ohio workers comp, Texas workers comp, Florida workers comp

State	Requirements	Sole Proprietors	Partners	Corporations	LLC	Prior Period WC Payroll: Min/Max	Current Period WC Payroll: Min/Max	Official State Regulatory Web Site

Alabama	Mandatory to employers of 5 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Exec Off	Effective 4-1-06: Officers: $15,600/$130,000 Indiv/Ptnr $46,700	Effective 3-1-07: Officers: $18,200/$135,200 Indiv/Ptnr $50,800	Department of Insurance 201 Monroe Street, Ste. 1700 Montgomery, AL 36130 334-269-3550 http://www.aldoi.gov
Alaska	Mandatory For All	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Treat as Partners	Effective 1-1-08: Officers: $0.00 Indiv/Ptnr $0.00	Effective 1-1-08: Officers: $0.00 Indiv/Ptnr $0.00	Division of Workers' Compensation Post Office Box 25512 Juneau, Alaska 99802-5512 907-465-2790 http://www.labor.state.ak.us/ wc/wc.htm
Arizona	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 10-01-05: Officers: $16,692/$135,200 Indiv/Ptnr $7,200/$28,800	Effective 10-01-06: Officers: $17,836/$140,400 Indiv/Ptnr $7,200/$28,800	State Insurance Dept. Consumer Complaint Department 2910 N. 44th Street, Ste. 210 Phoenix, AZ 85018 (602) 364-2499 http://www.id.state.az.us
Arkansas	Mandatory to employers of 3 or more	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 7-1-06: Officers: $15,600/$114,400 Indiv/Ptnr $29,800	Effective 7-1-07: Officers: $15,600/$124,800 Indiv/Ptnr $30,800	Workers' Compensation Commission Post Office Box 950 Little Rock, Arkansas 72203-0950 800-622-4472 http://www.awcc.state.ar.us
California	Mandatory for all	Excluded, may be incl by Endorsement	Partners, incl working general ptnrs may elect coverage	See CA tab below-12-18-03	Paid manager/members may elect coverage	Effective 1-1-07: Officers: $33,800/$89,700 Indiv/Ptnr $33,800/$89,700 Family members must be added by end	Effective 7-1-07: Officers: $33,800/$89,700 Indiv/Ptnr $33,800/$89,700 Family members must be added by end	Department of Insurance Consumer Communications Bureau 300 South Spring Street, South Tower Los Angeles, CA 90013 213-897-8921 800-927-4357
Colorado	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Exec Off	Effective 1-1-05: Officers: $43,800 Indiv/Ptnr $43,800	Effective 1-1-06: Officers: $43,800 Indiv/Ptnr $43,800	Division of Insurance Department of Regulatory Agencies 1560 Broadway, Ste. 850 Denver, Co 80202 303-894-7499 http://www.dora.state.co.us/insurance
Connecticut	Mandatory for all	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Included, may be excluded by Endorsement	Treat as Exec Off (sole members are excluded but may elect coverage)	Effective 2-1-06: Officers: $20,020/$26,000 Indiv/Ptnr $52,000	Effective 2-1-07: Officers: $21,632/$39,000 Indiv/Ptnr $56,200	Workers' Compensation Commission Capitol Place 21 Oak Street, Fourth Floor Hartford, Connecticut 06106 tel 860-493-1500 fax 860-247-1361 http://wcc.state.ct.us
Delaware	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, up to 8 may be excluded by Endorsement	Treat as Exec Off	Effective 12-1-05: Officers/Ptnr/Indiv: $20,800/$106,600	Effective 12-1-06: Officers/Ptnr/Indiv: $23,400/$111,800	Office of Workers' Compensation State Office Building, Sixth Floor 820 North French Street Wilmington, Delaware 19801 http://www.delawareworks.com/ divisions/industaffairs /workers.comp.htm
District of Columbia	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Officers who receive remuneration are covered	Included, may be excluded	Effective 4-1-06: Officers: $20,800/$171,600 Indiv/Ptnr $43,400	Effective 4-1-07: Officers: $20,800/$187,200 Indiv/Ptnr $46,600	Office of Workers' Compensation 1200 Upshur Street, NW Post Office Box 56098 Washington, District of Columbia 20011 http://www.disb.cd.gov
Florida	Mandatory for 4 or more employees, 1 or more for Construction Trades	Excluded, may be incl by Endorsement. Const included and may not exclude	Excluded, may be incl by Endorsement. Const included and may not exclude	Included, may be excluded by Endorsement	Included, construction only, may be excluded by Endorsement. Non-construction are not subject to law.	Effective 1-1-06: Officers: $15,600/$104,000 Indiv/Ptnr $43,700 Const Officers: $6,500/$104,000	Effective 1-1-07: Officers: $18,200/$109,200 Indiv/Ptnr $45,800 Const Officers: $6,500/$109,200	Division of Workers' Compensation 2012 Capitol Circle SE Hartman Building Tallahassee, Florida 32399-0680 850-921-6966
Georgia	Mandatory to employers of 3 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Exec Off	Effective 9-1-05: Officers: $15,600/$135,200 Indiv/Ptnr $50,200	Effective 1-15-07: Officers: $15,600/$135,200 Indiv/Ptnr $50,200	Georgia State Board of Workers' Compensation 270 Peachtree Street, NW Atlanta, Georgia 30303-1299 800-533-0682 http://www.ganet.org/sbwc
Hawaii	Contact State Regulatory Agency	Contact State Regulatory Agency	Contact State Regulatory Agency	Contact State Regulatory Agency	Contact State Regulatory Agency	Contact State Regulatory Agency	Contact State Regulatory Agency	Insurance Division Dept. of Commerce & community Affairs P.O. Box 3614 Honolulu, HI 96811 808-586-2790 http://www.state.hi.us/dcca/ins Department of Labor & Industrial Relations (DLIR) http://dlir.state.hi.us
Idaho	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Treat as Partners	Effective 1-1-05: Officers: $15,600/$109,200 Indiv/Ptnr $13,000	Effective 1-1-07: Officers: $15,600/$124,800 Indiv/Ptnr $13,000	State Insurance Fund 1215 West State Street Post Office Box 83720 Boise, Idaho 83720-0044 800-334-2370 http://www.state.id.us /isif/index.htm
Illinois	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 4-1-06: Officers: $18,200/$140,400 Indiv/Ptnr $46,000	Effective 4-1-07: Officers: $18,200/$150,800 Indiv/Ptnr $49,400	Department of Insurance 320 W. Washington Springfield, IL 62767 217-782-4515 http://www.state.il.us /ins/default.htm
Indiana	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Always included	Treat as Partners	Effective 1-1-06: Officers: $16,588/$130,000 Indiv/Ptnr $43,400	Effective 1-1-07: Officers: $17,472/$140,400 Indiv/Ptnr $45,800	Insurance Department 311 W. Washington, Ste. 300 Indianapolis, IN 46204 317-232-2385 http://www.state.in.us/idoi
Iowa	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners for coverage; as execs for premium determination	Effective 1-1-06: Officers/Ptnr/Indiv: $15,652/$124,800	Effective 1-1-07: Officers/Ptnr/Indiv: $16,224/$130,000	Iowa Division of Workers' Compensation 1000 East Grand Avenue Des Moines, Iowa 50319-0209 800-JOB-IOWA (562-4692) tel 515-281-5387 fax 515-281-6501 iwd.dwc@iwd.state.ia.us http://www.state.ia.us/iwd/wc/index.html /iwd/wc/index.html
Kansas	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 1-1-06: Officers: $15,600/$130,000 Indiv/Ptnr $35,600	Effective 1-1-07: Officers: $15,600/$140,400 Indiv/Ptnr $37,900	Kansas Workers' Compensation 800 SW Jackson, Suite 600 Topeka, Kansas 66612-1227 800-332-0353 http://www.hr.state.ks.us /wc/html/wc.htm
Kentucky	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 2-15-06: Officers: $15,236/$119,600 Indiv/Ptnr $40,900	Effective 10-15-06: Officers: $16,276/$130,000 Indiv/Ptnr $43,600	Division of Workers' Compensation Funds 1047 U.S. 127 South, Suite 4 Frankfort, Kentucky 40601 502-564-3070 ext 391
Louisiana	Mandatory for all	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Included, may be excluded by Endorsement	Treat as Exec Off	Effective 5-1-06: Officers: $5,200/$83,200 Indiv/Ptnr $41,800	Effective 5-15-07: Officers: $5,200/$88,400 Indiv/Ptnr $46,000	Office of Workers' Compensation Administration Post Office Box 94040 Baton Rouge, Louisiana 70804-9040 http://www.ldol.state.la.us /bus_owca.asp
Maine	Mandatory for all	Excluded, may be incl by Endorsement- Immediate family members may be excluded by endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement	Treat as Partners	Effective 1-1-05: Officers: $14,664/$119,600 Indiv/Ptnr $29,300	Effective 1-1-06: Officers: $15,184/$119,600 Indiv/Ptnr $30,300	Bureau of Insurance Consumer Services Division 34 State House Station Augusta, ME 04333-0034 207-624-8475 800-300-5000 http://www.state.me.us /pfr/ins/inshome2.htm
Maryland	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Officers of closed corp, prof svc corp and LLC members may elect excl	May be excluded if they own >=20% of the co	Effective 4-1-06: Officers: $20,800/$150,800 Indiv/Ptnr $49,700	Effective 4-1-07: Officers: $20,800/$166,400 Indiv/Ptnr $54,500	Insurance Administration 525 St. Paul Place Baltimore, MD 21202-2272 410-468-2000 800-492-6116 http://www.mdinsurance.state.md.us
Massachusetts	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Exec owning >25% may be excluded subj to ANNUAL approval by DIA (Form 153)	Excluded, may be incl by Endorsement - See Circular 313-Amended	Effective 9-1-05: Officers: $10,400/$52,000 Indiv/Ptnr/LLC $52,000	Effective 9-1-07: Officers: $10,400/$52,000 Indiv/Ptnr/LLC $52,000	Division of Insurance Consumer Affairs One South Station, 5th Floor Boston, MA 02110-2208 617-521-7794
Michigan	Mandatory to employers of 3 or more	Excluded, may NOT be incl by Endorsement	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 1-1-06: LLC/Off: $19,864/$78,000 Indiv/Ptnr $16,700	Effective 1-1-07: LLC/Off: $20,384/$78,000 Indiv/Ptnr $16,700	Office of Financial and Insurance Services (OFIS) P.O. Box 30220 Lansing, MI 48909-7220 517-373-0220 877-999-6442 http://www.cis.state.mi.us/ofis
Minnesota	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Officers subj unless: closely held & having less than 22,880 hours of p/r and owns >= 25% of stock. Excluded officers may elect	If <= 10 members, Treat as Exec Off, otherwise subject	Effective 5-1-06: Officers/Ptnr/Indiv: $11,960/$80,600	Effective 5-1-07: Officers/Ptnr/Indiv: $14,560/$81,300	Dept. of Commerce, Insurance Division 857 Place East Suite 500 St. Paul, MN 55101 651-296-4026 http://www.commerce.state.mn.us
Mississippi	Mandatory to employers of 5 or more	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 3-1-06: Officers: $5,200/$93,600 Indiv/Ptnr $27,800	Effective 3-1-07: Officers: $5,200/$98,800 Indiv/Ptnr $32,000	Insurance Department 550 High Street, Suite 1804 Jackson, MS 39201 601-359-3569 800-652-2957 http://www.doi.state.ms.us
Missouri	Mandatory to employers of 5 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included: Corp with 2 or less owners and no other emp may elect exclusion of the corporation	Treat as Corp Officer - Included - members may by excl by endorsement	Effective 1-1-06: Officers: $16,744/$26,000 Indiv/Ptnr $15,600	Effective 1-1-07: Officers: $17,316/$26,000 Indiv/Ptnr $15,600	Division of Insurance, Dept. of Consumer Affairs 301 W. High Street Jefferson City, MO 65102 573-751-4126 http://www.insurance.state.mo.us
Montana	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 7-1-06: Officers: $10,400/$41,600 Indiv/Ptnr $10,800/41,700	Effective 7-1-07: Officers: $10,400/$43,992 Indiv/Ptnr $10,800/44,000	State Auditor’s Office, Division of Insurance 804 Helena Ave. Helena, MT 59601-4009 406-444-2040 800-332-6148 http://www.state.mt.us /sao/insdiv.htm
Nebraska	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	****Excluded, may elect to be incl	Treat as Partners	Effective 2-1-06: Officers: $15,340/$124,800 Indiv/Ptnr $30,600	Effective 2-1-07: Officers: $16,172/$130,000 Indiv/Ptnr $32,300	Department of Insurance 941 O Street, Suite 400 Lincoln, NE 68508 402-471-2201 http://www.nol.org/home/NDOI
New Hampshire	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, up to 3 may be excl by Endorsement	Treat as Exec Off (up to 3 may be excluded)	Effective 1-1-06: Officers: $19,136/$150,800 Off of Unincorp Assoc $9,568/$78,000 Indiv/Ptnr $55,000	Effective 1-1-07: Officers: $20,176/$161,800 Off of Unincorp Assoc $10,188/$83,200 Indiv/Ptnr $58,100	Insurance Department 21 South Fruit St. Suite 14 Concord, NH 03301-7717 603-271-2261 800-852-3416 http://webster.state.nh.us/insurance
New Jersey	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, all can be incl by Endorsement	Always included	Excluded, may elect coverage (all of them)	Effective 1-1-06: Officers: $24,960/$98,800 Indiv/Ptnr $24,960/$98,800	Effective 1-1-07: Officers: $25,480/$102,440 Indiv/Ptnr $25,480/$102,440	Department of Insurance 20 W. State Street Trenton, NJ 08625 609-292-5360 http://www.njcob.org
New Mexico	Mandatory to employers of 3 or more	Included, may be excl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 5-8-06: Officers: $15,600/$119,600 Indiv/Ptnr $29,400	Effective 4-1-07: Officers: $15,600/$124,800 Indiv/Ptnr $31,600	Insurance Division New Mexico Public Regulation Commission PERA Building P.O. Box 1269 Santa Fe, NM 87504-1269 tel 505-827-4601 fax 505-827-4734
New York	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	If corp has<= 2 exec officers, they may elect exclusion	Treat as Partners	Effective 12-1-03: Officers: $24,700/$74,100 Indiv/Ptnr $24,700/$74,100 Non-exec officer max $198,900 Min for Exec Off of Not-for-prof Unincorp Assoc $12,376	Effective 10-1-05: Officers: $26,000/$75,400 Indiv/Ptnr $26,000/$75,400 Non-exec officer max $202,800 Min for Exec Off of Not-for-prof Unincorp Assoc $13,000 Inactive Exec-incl @ $100/yr	New York State Insurance Dept. Rockefeller Empire State Plaza Agency Building One Albany, NY 12257 518-474-6600 http://www.ins.state.ny.us/nyins.htm
Nevada	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Effective 7-1-03, officers may elect to be excluded whether or not they are compensated	Treat as Exec Off	Effective 3-1-06: Officers: $6,000/$36,000 Unsalaried Officers: $500/$6,000/mo Indiv/Ptnr ** See rate pgs	Effective 3-1-07: Officers: $6,000/$36,000 Unsalaried Officers: $500/$6,000/mo Indiv/Ptnr ** See rate pgs	Insurance Division, Dept. of Commerce 788 Fairview Drive, Suite 300 Carson City, NV 89710-5491 775-687-4270 http://doi.state.nv.us
North Carolina	Mandatory to employers of 3 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Partners	Effective 4-1-06: Officers: $16,224/$62,400 Indiv/Ptnr $32,700	Effective 4-1-07: Officers: $16,952/$67,600 Indiv/Ptnr $34,300	Department of Insurance 1201 Mail Service Center Raleigh, NC 27699-1201 919-807-6750 http://www.ncdoi.com
North Dakota	Monopolistic	Contact State regulatory AgencyDept	NA	NA	NA	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Effective: Officers: $0.00 Indiv/Ptnr $0.00	North Dakota Workers Compensation Bureau 500 E. Front Ave. Bismarck, ND 58504-5685 701-328-3800
Ohio	Monopolistic	Contact State regulatory AgencyDept	NA	NA	NA	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Bureau of Workers Compensation 30 W. Spring Street Columbus, OH 43215 614-466-4781 800-644-6292 http://www.ohiobwc.com
Oklahoma	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Treat as Partners	Effective 7-1-05: Officers: $13,000/$109,200 Indiv/Ptnr $26,800	Effective 1-1-07: Officers: $15,600/$119,600 Indiv/Ptnr $30,000	Insurance Department P.O. Box 53408 Oklahoma City, OK 73152-3408 405-521-2828
Oregon	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excluded by Endorsement, subj to OR limitations	Treat as Partners	Effective 1-1-06: Officers: $15,600/$135,200 Indiv/Ptnr $20,800	Effective 1-1-07: Officers: $15,600/$140,400 Indiv/Ptnr $20,800	Dept. of Consumer & Business Services Insurance Division 350 Winter Street NE, Room 440 Salem, OR 97301-3883 503-947-7980 http://www.cbs.state.or.us /external/ins/index.html
Pennsylvania	Mandatory for all	Always excluded	Always excluded	**Included, may be excluded	Treat as Ptnrs	Effective 4-1-06: Officers: $26,000/$93,600	Effective 4-1-07: Officers: $18,200/$96,200	Insurance Department 1321 Strawberry Square Harrisburg, PA 17120 717-787-2317
Rhode Island	Mandatory for all	Always excluded	Always excluded	Included, may be excl by Endorsement	Treat as Officers	Effective 7-1-06: Officers: $16,588/$135,200 Indiv/Ptnr:not cov'd, may not elect	Effective 7-1-07: Officers: $17,524/$140,400 Indiv/Ptnr:not cov'd, may not elect	Insurance Department 233 Richmond Street, Suite 233 Providence, RI 02903 401-277-2223
South Carolina	Mandatory to employers of 4 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Partners	Effective 1-1-06: Officers: $15,600/$124,800 Indiv/Ptnr $31,100	Effective 1-1-07: Officers: $15,600/$130,000 Indiv/Ptnr $32,300	Department of Insurance 1612 Marion Street Columbia, SC 29201 803-737-6180 http://www.state.sc.us/doi
South Dakota	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 7-1-06: Officers: $15,600/$114,400 Indiv/Ptnr $39,800	Effective 7-1-07: Officers: $15,600/$119,600 Indiv/Ptnr $41,300	Division of Insurance Department of Commerce 445 E. Capitol Pierre, SD 57501 605-773-3563 http://www.state.sd.us /state/executive/dcr/insurance
Tennessee	Mandatory to employers of 5 or more (req'd for all contractors)	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Partners	Effective 3-1-07: Officers: $15,600/$130,000 Indiv/Ptnr $48,100	Effective 7-1-07: Officers: $15,600/$130,000 Indiv/Ptnr $48,100	Department of Insurance 500 James Robertson Parkway Nashville, TN 37243 615-741-2218 800-342-4029 http://www.state.tn.us /commerce/insurdiv.html
Texas	Elective as to all employments	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 7-1-06: Officers: $7,800/$62,400 Indiv/Ptnr $35,100	Effective 3-1-07: Officers: $7,800/$62,400 Indiv/Ptnr $43,800	Department of Insurance 333 Guadalupe Austin, TX 78701 http://www.tdi.state.tx.us /wc/regulation/
Utah	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 12-1-05: Officers: $15,236/$119,600 Indiv/Ptnr $32,400	Effective 12-1-06: Officers: $15,860/$124,800 Indiv/Ptnr $33,600	Utah Insurance Department State Office Building, Room 3110 Salt Lake City, UT 88114-6901
Vermont	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement	Treat as Exec Off	Effective 4-1-06: Officers: $16,380/$130,000 Indiv/Ptnr $34,000	Effective 4-1-07: Officers: $16,692/$135,200 Indiv/Ptnr $34,000	Department of Banking & Insurance 89 Main Street, Drawer 20 Montpelier, VT 05620-3101 802-828-3301 http://www.bishca.state.vt.us
Virginia	Mandatory to employers of 3 or more	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Included, may be excl by Endorsement except for coverage for occupational disease	Treat as Exec Off	Effective 4-1-06: Officers: $7,800/$26,000 Indiv/Ptnr $15,700	Effective 4-1-07: Officers: $7,800/$26,000 Indiv/Ptnr $15,700	Bureau of Insurance Property and Casualty P.O. Box 1157 Richmond, VA 23218 804-371-9741 800-552-7945 http://www.state.va.us /scc/division/boi/index.htm
Washington	Monopolistic	Contact State regulatory AgencyDept	NA	NA	NA	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Office of Insurance Commissioner Attn: Consumer Advocacy P.O. Box 40256 Olympia, WA 98504-0256 800-562-6900 http://www.insurance.wa.gov
West Virginia	Monopolistic	Contact State regulatory AgencyDept	NA	NA	NA	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Effective: Officers: $0.00 Indiv/Ptnr $0.00	Insurance Commissioner State of West Virginia P.O. Box 50540 Charleston, WV 25305 304-558-3864 http://www.wvinsurance.gov
Wisconsin	Mandatory for all	Excluded, may be incl by Endorsement	Excluded, may be incl by Endorsement	Up to 2 Exec off of closely held corps may be excluded	Treat as Partners	Effective 10-1-06: Officers: $11,596/$58,032 Indiv/Ptnr $38,688	Effective 10-1-07: Officers: $12,116/$60,632 Indiv/Ptnr $40,404	Office of Commissioner of Insurance P.O. Box 7873 Madison, WI 53707-7873 608-266-0102 800-236-8517 http://www.state.wi.us /agencies/oci/oci_home.htm
Wyoming	Monopolistic	Not covered	Not covered	Not covered unless elected	Must elect	Contact State Regulatory Agency	Contact State Regulatory Agency	Wyoming Workers Safety and Compensation Division 1510 E. Persing Blvd. Cheyenne, WY 82002 307-777-7159

** Pennsylvania: Officers, if excluded, must file form - need type of corp, percentage of ownership, title of officer, social security number.

*** Minnesota: Executive officers of closely held corporations are excluded and may be included. No other officers are excluded.

**** Nebraska: eff 1-1-03, exec owning >=25% of common stock or an executive of a non-profit corp earning <$1000 not considered employees; must elect coverage.

CA - a) If an officer or director of a Corporation owns 100% of the stock for the private corporation, coverage under the Workers' Compensation Act is automatically excluded and the officer may elect to be covered under the Act.

CA- b) If there is no stock ownership by the officers or directors of the Corporation, the officers or directors are automatically covered under the Workers' Compensation Act and can not be excluded from coverage.

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