Services performed by a person appointed as an officer of a corporation under RCW
23B.08.400, other than those covered by chapters
50.44 and
50.50 RCW, shall not be considered services in employment. However, a corporation may elect to cover not less than all of its corporate officers under RCW
50.24.160. If an employer does not elect to cover its corporate officers under RCW
50.24.160, the employer must notify its corporate officers in writing that they are ineligible for unemployment benefits. However, if the employer fails to provide notice, the individual's status as a corporate officer is unchanged and the person remains ineligible for unemployment benefits.