(2)__In determining the number of eligible employees, companies that are affiliated companies or that are eligible to file a combined tax return for purposes of state taxation are considered one employer.

(3)__A group is not an eligible group if there is any one other state where there are more eligible employees than are employed within this State and the group had coverage in that state or is eligible for guaranteed issuance of coverage in that state.

(4)__An employer qualifies as an eligible group for 2-person coverage if the employer provides a carrier with the following information demonstrating that the employer's business and employees meet the minimum qualifications for group coverage in paragraph C:

(a)__A copy of the most recent quarterly combined filing for income tax withholding and unemployment contributions, Form 941/CN1-ME;

(b)__For an employee claimed to be an employee eligible for group coverage whose name is not listed on Form 941/CN1-ME, a copy of the employer's payroll records for the most recent 3 months showing tax withholding or a wage report from a payroll company showing wages paid to that employee for the most recent quarter with tax withholding;

(c)__If an employer is exempt from filing Form 941/CN1-ME for group coverage, documentation of that exemption and a copy of the employer's payroll records for the most recent 3 months showing tax withholding or a wage report from a payroll company showing wages paid to that employee for the most recent quarter with tax withholding; or

(d)__If the name of the business owner or employee does not appear on Form 941/CN1-ME, a copy of one of the following:

(i)__Federal income tax Form Schedule C or Schedule F;