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South Construction and Insulation, LLC
v.
Iowa Workforce Development
Appellant
South Construction and Insulation, LLC
Appellee
Iowa Workforce Development
Attorney for the Appellant
Luke C. Jenson
Attorney for the Appellee
John R. Lundquist, Assistant Attorney General
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Bremer County, Rustin Davenport, Judge. AFFIRMED. Heard by Tabor, P.J., and Greer and Schumacher, JJ. Opinion by Greer, J. (14 pages)
A limited liability company (LLC) challenges the dismissal of its petition for judicial review. OPINION HOLDS: Because the statute at issue here—Iowa Code section 96.1A (2022)—defines wages, we are bound by its definition. Its definition includes all remuneration received by a member of the LLC unless proportional to membership interest. Thus, Iowa Workforce Development’s (IWD)’s determination that only the amount of remuneration one member received beyond that of the other member was wages is a correct interpretation of a provision of law, with justification, and required by law. The calculation that IWD used to determine the amount of that remuneration that is wages was reasonable and correct. We affirm the court’s dismissal of the LLC’s petition for judicial review.
