44-1607.02. Life insurance; employees, defined.
The term employees, as used in section 44-1607.01, may include the individual proprietors, partners, or members, if the employer is an individual proprietor, partnership, or limited liability company, and the directors of a corporate employer, if each individual proprietor, partner, member, or director devotes a substantial part of his or her time to the business of the proprietorship, partnership, limited liability company, or corporate employer.
Source